Li Mingming (Qingdao West Coast New Area Natural Resources Bureau, Shandong Qingdao 266400) Abstract: With the continuous progress of society and the rapid development of the economy, financial management in public institutions faces increasing challenges. Budget performance management, as an advanced concept and method, is of great significance for improving the efficiency and effectiveness of financial management in public institutions. This paper first explores the importance of budget performance management in the financial management of public institutions, then analyzes the existing problems, including the lack of scientific and guiding performance goal-setting, insufficient dynamic and coordinated control during budget execution, and the weak integrity and binding force of the performance evaluation system. Finally, targeted suggestions are proposed, including establishing a strategy-oriented performance goal generation mechanism, improving the budget execution monitoring mechanism, and enhancing the performance evaluation system, aiming to provide references for optimizing financial management in public institutions. Keywords: Budget Performance Management; Public Institutions; Financial Management