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政府预算作为政府履行其职能而安排财政资金收入和支出的一揽子计划,是反映政府活动的一面“镜子”。目前主要通过财政支出绩效评价和财政资金效益审计两个方面解决合理安排财政支出、提高财政预算支出效果的问题。完善财政绩效评价机制,强化财政支出预算绩效审计,并实现财政支出绩效评价和绩效审计的结合,对提高财政支出预算绩效具有重要意义。
Government budget as the government to perform its functions and arrangements for fiscal revenue and expenditure of the package plan is to reflect the government activities “mirror”. At present, it mainly solves the problem of reasonably arranging financial expenditures and improving the effect of budget expenditures through performance appraisal of financial expenditures and auditing of financial capital benefits. Perfecting the financial performance evaluation mechanism and strengthening the performance audit of the financial expenditure budget and realizing the combination of the financial expenditure performance evaluation and the performance audit are of great significance to improving the budget performance of the financial expenditure.