Performance-based budget management is a key measure to optimize the allocation of financial resources，improve the quality of public service and improve the administrative efficiency of the government. 2019 marks the beginning of comprehensive program to promoting the reform of performance-based budget management. Government entities at the central and local levels have actively carried out the work of performance-based budget management，but with the comprehensive and in-depth promotion of budget performance management，the reform has encountered many difficulties. This paper attempts to augment the existing budget performance management research，and examine the issues related to comprehensively promoting budget performance management from the perspective of risk analysis，so as to provide some new ideas and inspirations to accelerate the reform of budget performance management.