世卫组织编制预算和筹划活动时采用以成果为基础的管理办法，用明确的预期成果来衡量国家、区域和国际各级的绩效。
WHO plans its budget and activities through results-based management, with clear expected results to measure performance at country, regional and international levels.
绩效预算是西方国家实践证明了的先进的预算管理模式。
The performance budgeting is the advanced budget management mode proved in practices of western countries.
你可以继续使用KPIs (key performance index，关键绩效指标)作为利润预算和成本预算的桥梁，但是KPIs的设立和它们的预测现在应该由整个高级管理层来推动。
You will continue to use KPIs as a bridge between the revenue budget and the cost budget, but the creation of the KPIs and the forecast of them is now driven by the entire senior team.
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