Abstract: The development of digital economy and the continuous application of fiscal big data have a wide impact on the development direction of budget performance management.The deep integration of big data and budget performance management will help to further innovate the budget performance evaluation method and fully implement budget performance management.Optimizing the quality management level of budget data,building a functional budget performance data set platform,promoting the intelligent development of budget performance management,and improving the digitalization of budget online supervision are feasible options to improve the quality of budget performance management in the context of the digital economy era.

Key words: digital economy, fiscal big data, budget performance management, government budget