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近年来,随着国家对企业特别是自主创新能力较强的中小企业扶持力度的加大,各级财政专项扶持企业资金支出的比重越来越大。如何加强资金支出管理,强化支出责任,提高资金使用效益,是当前财政工作者急需探索和解答的问题。本文通过对本地区财政专项扶持资金支出管理情况的调查研究,分析当前财政专项资金管理上存在的主要问题,结合财政支出绩效评价管理要求,探析相应管理对策。
In recent years, with the increasing support from the state to enterprises, especially small and medium-sized enterprises with strong capability of independent innovation, the proportion of capital expenditures of special financial support enterprises at all levels has been growing. How to strengthen the management of capital expenditure, strengthen the responsibility of expenditure and improve the efficiency of capital utilization are the problems urgently needed by financial workers to explore and answer. Based on the investigation and study of the management of financial support funds in the region, this paper analyzes the main problems existing in the management of special financial funds and analyzes the corresponding management countermeasures according to the performance evaluation and management requirements of financial expenditure.