公共支出治理,是指为确保国家财政目标的实现,在财政资金运行过程中所设置(或构造)的各相关主体之间的权责制衡制度与运行机制。公共支出治理问题的本质是在财政资金分配使用过程中形成科学的自我约束机制和相互制衡机制,即财政运行的有效控制问题。在当前公共支出整体效 Public expenditure governance refers to the system of checks and balances of powers and responsibilities and the operating mechanism between the relevant subjects set up (or constructed) during the operation of the fiscal funds to ensure the realization of the state’s financial goals. The essence of public expenditure governance is the formation of a scientific self-restraint mechanism and checks and balances mechanism in the process of the distribution and use of fiscal funds, that is, the effective control of the financial operation. Public spending in the current overall effect