市场经济中,任何管理活动都追求效能。肩负着对社会经济进行调节和改善民生福利的重大使命的公共财政管理更要以追求效能为己任。我国推进公共财政改革九年来,一个符合公共财政要求的现代财政管理框架基本形成,财政管理正由直接管理向间接管理、微观管理向宏观管理转变。但是从效能的角度来看,由于当前政府理财缺乏有效的监督管理导致了预算低效和财政风险, In a market economy, any management activity pursues efficiency. Public financial management, which shoulders the great mission of regulating the social economy and improving the livelihood of the people, must also take efficiency as its own responsibility. In the nine years since China pushed forward the reform of public finance, a modern financial management framework that meets the requirements of public finance has basically taken shape. Financial management is changing from direct management to indirect management and micro-management to macro-management. However, from a performance point of view, due to the current government’s lack of effective supervision and management led to budget inefficiency and financial risk,