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绩效监督是财政监督的发展方向。建立和完善财政绩效监督机制,有效开展对财政资金的绩效监督,不仅是加强财政管理、推进财政改革的客观要求和财政监督工作的努力方向,也是贯彻党的十七大重要精神和学习实践科学发展观的具体体现。近年来,一些地区对财政绩效监督进行了很多有益的探索,本期“实务”推出部分地区开展绩效监督的做法和经验,旨在为各地开展绩效监督提供有益借鉴。
Performance supervision is the development direction of financial supervision. Establishing and perfecting the supervisory mechanism of financial performance and effectively carrying out performance supervision on financial funds are not only the objective requirements for strengthening financial management and promoting fiscal reform and the direction of financial supervision, but also the important principles of the 17th National Congress of the CPC and the study and practice of science A concrete manifestation of the concept of development. In recent years, some regions have carried out many useful explorations on the supervision of financial performance. In this issue, the practice and experience of carrying out performance monitoring in some regions was introduced in this issue, which is intended to provide useful reference for performance monitoring in various regions.