近年来,随着财政收入规模的逐步增大和公共财政框架的确立,我国财政管理已进入以支出管理为重点的新阶段。进行财政支出改革,根本目的是要建立起“规范、安全、高效”的财政支出管理机制。财政支出作为一种资源配置活动,其重要问题是解决支出的效率问题,而事实上,目前我国的财政支出管理过程中存在着种种效率不高问题。一些部门和单位往往注重财政资金的取得,却忽视其使用效果,而财政部门由于缺乏一套 In recent years, with the gradual increase of fiscal revenue scale and the establishment of public finance framework, China’s financial management has entered a new phase focusing on expenditure management. The fundamental purpose of conducting financial expenditure reform is to establish a fiscal expenditure management mechanism that is “standardized, safe and effective.” As an activity of resource allocation, the important issue of fiscal expenditure is to solve the problem of efficiency of expenditure. In fact, there are many inefficiencies in the current fiscal expenditure management in our country. Some departments and units tend to pay attention to the acquisition of financial resources, but neglect the effect of their use, while the financial sector due to the lack of a