There are some irregular behaviors in using scientific research funds which lead to ruin the social ethos, affect the efficiency of financial resource allocation and the development of scientific research. Performance budget is not only an important direction for public finance system reform, but also an important method to regulate the management of scientific research funds. This paper analyzed the reasons of irregular use of scientific research funds, and put forward some suggestions on how to strengthen the management of scientific research funds from the point of budget performance.%科研经费使用管理不规范行为大量存在，败坏了社会风气，影响了财政资源配置效率和科研工作顺利开展。绩效预算是公共财政体系改革的方向，也是规范科研经费使用管理的重要手段。该文分析了科研经费使用不规范行为产生的原因，从预算绩效的角度提出了加强科研经费管理的对策思考。
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