财政投资评审是财政管理的重要组成部分,是运用专业技术手段对财政项目支出进行专业性的审核和评价,是强化项目预算管理和提高财政资金使用效益的重要手段。随着预算管理改革的不断深入,项目支出预算管理存在的问题逐步显现。在此背景下,加强财政投资评审融入项目支出预算管理等方面的研究,对于提升财政投资评审服务预算管理工作的意义重大。 The assessment of financial investment is an important part of financial management. It is the use of professional and technical means to conduct professional examination and appraisal of expenditure on financial projects. It is an important means to strengthen project budget management and improve the efficiency of using financial funds. With the continuous deepening of budget management reform, problems in project expenditure budget management gradually appear. In this context, the research on how to strengthen the assessment of financial investment into the budget management of project expenditures is of great significance to the promotion of budget management of financial investment appraisal services.