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财政部门为提高财政资金使用效益,避免在预算编制环节出现财政资金损失浪费的现象,需要加强对预算编制工作的监督检查,确保资源配置的规范、科学和高效。在这个过程中,财政专职监督机构对财政部门各职能机构行使预算编审权力能起到很好的外部制约作用。近年来,海南省财政监督机构对预算编制进行了大胆的监督管理,收到了很好的效果。
In order to improve the efficiency of the use of fiscal funds and avoid the waste of fiscal funds in the process of budget preparation, the financial departments need to strengthen the supervision and inspection of budget preparation and ensure the standardized, scientific and efficient allocation of resources. In this process, the full-time supervisory authority of the financial sector can play a very good external control role in exercising the budget review authority of various functional departments of the financial department. In recent years, Hainan’s financial supervision agencies have audited the budgeting boldly and have received very good results.