如何在现有的财政预算管理体制下做好财政监管工作,使有限的财力创造更多的经济效益,是对财政支出管理提出的新课题。建立单位、财政、审计三个层面的财政支出绩效评价体系,实施财政支出效益评价,是加强财政支出科学监管的重要手段,也是转变财政管理职能、改进财政预算管理的需 How to do a good job of financial supervision under the existing budget management system so that the limited financial resources can create more economic benefits is a new issue for the expenditure management. Establishing a performance appraisal system of fiscal expenditures at the three levels of units, finance and auditing, and appraising the efficiency of financial expenditures are important measures to strengthen the scientific supervision of financial expenditures, as well as the need to transform the financial management functions and improve the management of budgetary budgets.