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一、《预算法》没有细化预算草案编制的要求财政支出绩效监督已经成为现代公共财政监督的发展方向。西方许多国家以及众多国际性组织都建立了财政支出绩效评价体系,并设有专门的绩效评价机构作为评价的执行主体。而我国为监督“4万亿”投资的资金使用情况,中央专门成立了多部委组成的督察小组。从督察小组2009年底对外发布的监督检查信息看,督察工作主要限于资金使用的合规性监管,对于投资工程、项目绩效方面的审计和评估工作并不多。如此庞大的投资少见投资绩效评估和管理的信息,不能不说是一个遗憾。
First, the “Budget Law” did not elaborate the requirements of the preparation of the draft budget performance supervision of financial expenditure has become the direction of development of modern public finance supervision. Many western countries and many international organizations have set up a performance appraisal system for fiscal expenditures and have set up specialized performance appraisal agencies as the executive bodies of appraisals. In order to supervise the use of funds for the “4 trillion yuan” investment, the Central Government has set up a special inspection team composed of many ministries. From the supervision and inspection information released by the inspection team at the end of 2009, the inspector’s work is mainly limited to the compliance supervision of the use of funds. There are not many audits and assessments on investment projects and project performance. Such a huge investment rare investment performance assessment and management information, can not but say is a pity.