近年来,我国财政管理中提出要探索建立“事前评审、事中监控、事后评价”的预算编制绩效评价机制,相关专项支出在申报预算之前要对其项目目标、预期效益、资金使用计划等进行事前评估,并作为绩效评价和财政审计的主要依据。但由于受到客观条件的限制,在部门预算编制、审核中,特别是在专顶支出项目预算的编审方面还存在一些问题和不足,影响了项目预算编制质量。 In recent years, China’s financial management proposed to explore the establishment of “pre-assessment, monitoring things, post-evaluation,” the budgeting performance evaluation mechanism, the relevant special expenditures before the declaration of the project objectives, expected benefits, the use of funds plan And other pre-assessment, and as the main basis for performance evaluation and financial audit. However, due to the restriction of objective conditions, there are still some problems and deficiencies in the departmental budgeting and auditing, especially in the compilation and review of the budget of the special expenditure items, which affects the quality of the project budget preparation.