一、财政预算支出的监管问题一般认为,财政预算支出的有效监管基于“四个支柱”:责任感、透明度、预测性和参与性。其中,责任感要求有关政府官员应明确其对内部上级领导和外部社会公众所负的责任;透明度意味着财政和财务信息的透明对行政部门、立法机关和大多数公众部门而言都是必需的;预测性要求法律和规章制度必须事前清晰地为人们所知,而且能统一地、有效地贯彻实施;参与性则需要提供可靠的信息并对政府的行为予以检查。财政预算支出有效监控的“四个支柱”具体体现在财政预算支出管理过程的诸环节之中,如财政预算编制、预算执行、现金和国库管理、公共支出等。在以上诸环节中,最关键的就是预算执行。这是一个利 First, the budgetary expenditure of the regulatory issues It is generally believed that the effective regulation of budgetary expenditures based on “four pillars ”: responsibility, transparency, predictability and participation. Among them, the sense of responsibility requires that relevant government officials should clarify their responsibilities to the internal leaders and the external public; transparency means that the transparency of financial and financial information is necessary for the executive branch, the legislature and most of the public sector; Predictive requirements Laws and regulations must be clearly understood in advance and implemented uniformly and effectively; participation requires the provision of reliable information and the inspection of government actions. The four pillars of effective monitoring of budget expenditures are embodied in various aspects of the fiscal budget expenditure management process, such as budget preparation, budget implementation, cash and treasury management, and public expenditure. Among the above links, the key is budget execution. This is a profit