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近年来,我国财政收支平衡程度呈现下降态势,收支矛盾突出。造成这一状况的一条重要原因,是财政支出效率不高。在财政资金管理上,重分配过程,轻使用效益;重向国家伸手要钱,轻花钱效果的现象普遍存在,致使本已紧张的财力更加紧迫。因此,只有健全财政支出监督机制才是加强宏观管理,提高财政资金运行效率,增强政府支出效果的重要手段。
In recent years, the balance of fiscal revenue and expenditure in our country has shown a downward trend with prominent contradictions in revenue and expenditure. An important reason for this situation is the inefficient fiscal expenditure. In the management of fiscal funds, the process of redistribution and the use of benefits are light; the heavy reliance on state money and the light spending of money are pervasive, resulting in an already tense financial strain. Therefore, only improving the supervisory mechanism of fiscal expenditure is an important means to strengthen macroeconomic management, improve the operational efficiency of fiscal funds and enhance the effect of government expenditure.