财政投资评审工作是财政职能的重要组成部分。为加强财政投资的监管,提高财政资金使用效益,财政部于1999生5月成立了投资评审中心,地方各级财政部门也相继成立了财政投资评审机构,初步建立了全国财政投资评审工作体系。三年来,各级财政投资评审机构紧紧围绕财政支出管理体制改革,不断拓宽评审范围,提高评审质量,在项目支出预算基础审核和财政资金使用监督等方面发挥了重要作用,为国家节约了大量资金。本栏目精选了四篇地方财政厅长谈财政投资评审工作的文章,以期提高人们对财政投资评审重要性的认识,探索改进投资评审的方法和途径,进一步推动财政投资评审工作。 Financial investment assessment work is an important part of the financial functions. In order to strengthen the supervision of financial investment and improve the efficiency of the use of financial funds, the Ministry of Finance established the investment review center in May 1999 and the financial departments at all levels of local governments also successively set up the institutions for assessing financial investment, and initially established the national system of appraisal of financial investment. In the past three years, the financial investment appraisal institutions at all levels focused on the reform of the fiscal expenditure management system, continuously broadened the scope of the review, and improved the quality of the appraisals. They played an important role in auditing the basic expenditure budget and supervising the use of fiscal funds, saving the country a large amount funds. This column featured four articles by the local department chiefs discussing financial investment reviews to raise awareness of the importance of financial investment reviews and to explore ways and means of improving investment appraisal so as to further promote the evaluation of financial investments.