多年来,财政部门对预算支出的管理,基本上是采取按年度预算平均进度分月拨款的办法,只要不超过预算指标,就予以拨款。这种办法的最大弊病,就是对国家资金的使用效益监督不够。为了加强对预算支出的管理,提高资金的使用效益,黑龙江省嫩江县财政局进行了初步探索和改革,从1988年开始,在文教行政单位试行了先审查后拨款的管理办法。经过 Over the years, the management of budget expenditures by the financial departments has basically taken the method of allocating monthly appropriations according to the average annual progress of the budget. As long as the budget targets are not exceeded, appropriations will be made. The biggest drawback to this approach is the lack of oversight of the efficiency of the use of state funds. In order to strengthen the management of budgetary expenditures and improve the efficiency of the use of funds, the Bureau of Finance of Nenjiang County in Heilongjiang Province conducted a preliminary exploration and reform. From 1988 onwards, the administrative departments for culture and education piloted the management measures for the appropriation after the first review. after