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财政投资评审作为财政部门对财政投资的基本建设项目资金投入的评审手段,对加强财政支出管理、提高财政资金有效性有重要意义。特别是随着近年国家财政管理体制改革之风日盛,投资评审工作也开始从事后监督慢慢向事前监督转变,评审工作更是由简单的建设项目“三算”评审拓展为财政专项支出核查,评审工作重心的重新转移,也使它成为财政预算管理体系中不可或缺的一环。
As an assessment method of financial investment of capital construction projects by financial departments, the assessment of financial investment is of great significance to strengthening the management of financial expenditures and improving the effectiveness of financial funds. Especially with the rapid reform of the state’s financial management system in recent years, the investment appraisal work has begun to gradually shift from being supervised and supervised by the post-supervision department. The review work has been expanded from a simple construction project review to a financial project The verification of expenditure and the relocation of the focus of review work have also made it an indispensable part of the fiscal budget management system.