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财政专项资金涉及领域广、部门多,体制性因素复杂,是财政资金监管的重点、难点。2013年,财政预算安排的各类专项资金近10万个、资金规模达到数万亿元。如此巨额的财政资金如何分配好、使用好,效益怎样,越来越引起各方关注,亟需加强全过程绩效管理。一、当前专项资金存在的主要问题当前,财政专项资金普遍存在“重数量、轻质量,重分配、轻管理,重支出、
Specialized financial funds cover a wide range of areas, departments and more complex institutional factors, is the focus of financial supervision of funds, the difficulty. In 2013, there were nearly 100,000 special funds of all kinds arranged in the budget and the funds reached a few trillion yuan. How to allocate such huge amounts of financial resources, how to use them well and how to make them more and more effective, has drawn more and more attention from all parties and there is an urgent need to strengthen performance management throughout the entire process. First, the main problems of the current special funds At present, the special funds of finance are ubiquitous ”heavy quantity, light quality, redistribution, light management, heavy expenditure,