政府财政支出绩效监督管理探析

政府绩效监督涉及政府财政活动的方方面面,但由于政府财政活动的核心是财政支出活动,因此,对政府财政支出进行绩效监督是当前公共财政框架构建过程中的关键环节,能有效提高政府财政支出绩效。本文对政府财政支出绩效监督管理的实质和可行性进行分析,并提出开展这项工作的具体思路。

though performance supervision management refers to every aspect of governmental fiscal actions, performance supervision management on fiscal expenditure actions is the vital component of pubfic finance system just because fiscal expenditure actions are the key of governmental fiscal actions. Therefore, it＇ s very important to develop performance supervision management on governmental fiscal expenditure to realize effective and efficient governmental fiscal expenditure without delay. This article analyzes the essence and practicability of performance supervision management, and applies for the concrete work process.