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作为财政监督的重要组成部分,财政支出绩效监督是指财政部门以提高财政资金分配与使用效益为目的,在有效开展财政支出合规性监督的基础上,运用科学、规范的绩效监督方法,按照绩效的内在原则,对照部门预算要求,对财政支出行为过程及其结果进行客观、公正的制约和反馈。从本质上说,财政监督是国家在财政分配过程中,形成的以国家主体对其他相关主体的一种控制和制约关系。因此,作为财政监督重要组成部分的财政支出绩效监督,其本质也可以概括为在实现财政分配基本职能过程中体现的国家主体对其他相关主体的一种效益性制约功能,其目的是促进国家财政资源配置与使用效率的提高。财政支出绩效监督的实施主体是财政部门,包括各级财政机关的专职财政监督机构和业务管理机构。其中财政部门业务机构主要
As an important part of financial supervision, performance supervision of financial expenditure refers to the financial department in order to improve the distribution and use of financial resources for the purpose of effective implementation of compliance expenditure supervision, based on the use of scientific and standardized performance monitoring methods, according to Performance of the inherent principles, control departmental budget requirements, the process of financial expenditure behavior and the results of objective and fair control and feedback. In essence, financial supervision is a state’s control and restrictive relationship with other relevant subjects formed by the state in fiscal distribution. Therefore, the performance supervision of fiscal expenditure, which is an important part of financial supervision, can also be summarized as a kind of efficiency control function of the national subjects to other relevant subjects embodied in the process of realizing the basic functions of financial allocation. The purpose is to promote the national financial Resource allocation and use efficiency. The main body of implementation of the financial expenditure performance supervision is the financial department, including the full-time financial supervision agencies and business management agencies of the financial authorities at all levels. One of the main financial sector business agencies