全国各级财政投资评审机构开展财政投资评审工作已经五年了。五年来,通过对财政投资项目预、决算的评审,审出不合理资金700多亿元,有力遏制了建设项目中高估冒算和概算超估算、预算超概算。决算超预算的“三超”等损失浪费现象,为财政部门编制项目预算、审批项目决算提供了准确可靠的依据,为合理安排和有效使用财政资金作出了重要贡献,为项目预算管理科学化、规范化创造了条件。但由于此项工作还处于起步阶段,有些方面还 It has been five years since the financial investment appraisal institutions at various levels conducted assessment of financial investment. Over the past five years, over 700 billion yuan of unreasonable funds were reviewed and evaluated through the pre-accounting and final accounting of financial investment projects, effectively curbing the over-estimating and over-estimating of budget estimates and over-estimating budgets in construction projects. Budget over budget, “three super ” and other loss and waste phenomenon, for the financial department to prepare the project budget, approve the project final accounts provide an accurate and reliable basis for the rational arrangement and effective use of financial funds made an important contribution to the project budget management science Standardization has created the conditions. However, due to this work is still in its infancy, some aspects still