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公共财政资金合理使用与否关乎社会公平以及经济的发展。传统公共财政支出管理采取了控制财政支出总量、编制预算等措施,取得了事前控制的效果,但也存在不计成本、不讲效益、权责不清、责任不明、浪费严重等问题。为加强财政支出管理,强化支出责任,提高财政资金使用效益,建立科学的公共财政支出绩效评价是新常态下发展的需要。本文从内部控制制度对公共财政支出绩效评价的重要性出发,探讨了内部控制在财政支出绩效评价中存在的主要问题,进而对财政支出绩效评价内部控制的构建途径提出几点建议。
The fair use of public finance funds is related to social equity and economic development. The traditional public expenditure management has taken such measures as controlling the total amount of financial expenditure and budgeting, and has achieved the effect of ex ante control. However, there are problems such as ignoring cost, unclear powers and responsibilities, unclear responsibilities and serious waste. In order to strengthen the management of fiscal expenditure, strengthen the responsibility of expenditure and improve the efficiency of the use of financial funds, establishing a scientific performance evaluation of public expenditure is the need of development under the new normal. Based on the importance of the internal control system in evaluating the performance of public expenditure, this paper discusses the main problems existing in the internal control performance evaluation of the financial expenditure, and then puts forward some suggestions on how to construct the internal control of the fiscal expenditure performance evaluation.