规范、安全和有效是财政资金分配使用管理的重要课题,是衡量财政工作好坏的试金石。近年来,随着部门预算、国库集中支付、政府采购、转移支付、收支两条线和会计制度各项改革的推进,财政资金分配使用的规范性、安全性和有效性明显提高。同时也要看到,由于财政管理体制尚不完善,财政法制建设尚未健全,财政支出绩效管理尚在探索之中,干部队伍素质尚待进一步提高,确保财政资金分配使用“三性”的任务还远未实现。提高财政资金分配使用的规范安全有效性仍是当前和今后财政管理工作的一项十分艰巨的任务。提高财政资金分配使用的规范性、安全性和有效性,最根本的途径在于继续将各项财政支出管理制度改革向前推进,尽快完成制度创新。应当看到,当前财政 Normative, safe and effective management of the allocation of financial resources is an important issue, is a touchstone of good and bad financial test. In recent years, the standardization, safety and effectiveness of allocating and allocating financial funds have been significantly improved with the promotion of reforms in the departmental budget, centralized treasury payment, government procurement, transfer payments, revenues and expenditures, and various accounting systems. At the same time, we must also see that as the financial management system is still not perfect and the fiscal and legal system has not yet been fully established, the performance management of fiscal expenditure is still under exploration. The quality of the cadres needs to be further improved to ensure the allocation of fiscal funds to use “three” The task is far from fulfilled. Improving the safety and effectiveness of standardized and secure allocation of financial resources remains a very arduous task for present and future fiscal management. The most fundamental way to improve the standardization, safety and effectiveness of the distribution and use of financial funds is to continue to push forward the reform of various financial expenditure management systems and complete institutional innovation as soon as possible. It should be noted that the current fiscal