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一、对财政支出实施绩效审计的意义(一)财政支出绩效审计,是落实科学发展观的必然要求公共财政是满足社会公共需要为主要目标的,是否能有效的发挥财政资金作用,实现社会总体效益和社会福利的最大化,需要绩效审计来保驾护航。通过对节能环保、支农、生态保护方面的财政支出进行绩效审计,对财政扶持项目产生的经济效益、社会效益进行评价,揭示影响项目绩效的体制机制上的问题,提出提高财政资金使用效益的可行性建议。
I. Significance of Implementing Performance Audit on Fiscal Expenditure 1. Auditing the Performance of Fiscal Expenditure Is a Necessary Requirement for Implementing the Scientific Concept of Development Public finance is the main objective of meeting the public needs of society and whether it can effectively bring into play the role of fiscal funds to achieve social overall Benefits and social welfare to maximize the need for performance audits to protect you. Through performance audits of fiscal expenditures on energy conservation and environmental protection, agriculture support and ecological protection, the economic and social benefits arising from financially supported projects are evaluated, the institutional mechanisms affecting the project performance are revealed, and the efficiency of using the financial funds is raised Feasibility advice.