财政支出绩效监督是指财政部门以提高财政资金分配与使用绩效为目的，在有效开展财政支出合规性监督的基础上，按照绩效管理的要求，借助科学的绩效标准和分析方法，对财政支出行为过程尤其是其结果进行的客观、公正的制约和反馈，从而不断优化绩效标准，落实绩效责任，实现绩效目标。随着我国公共财政体制的初步建立，财政支出承担了更多的公共责任。财政支出绩效监督变得日益紧迫，成为完善财政管理的重要内容，是财政支出管理的深化与延伸，也是财政监督检查的重要发展方向。2003年10月，中共十六届三中全会《关于完善社会主义市场经济体制若干问题的决定》提出，建立预算绩效评价体系。2004年4月，财政部制发了《关于加强财政支出绩效监督工作的若干意见》（财办监〔2004〕9号），明确开展绩效监督是强化财政管理、深化财政监督的迫切需求。2004年，B市在此背景下选择了10个项目并组织了18个区县各选择一个项目试点绩效监督检查。论文是作者参与试点监督工作实践并掌握较多一手资料的基础上，运用公共财政与公共管理相关理论及方法，多角度比较研究和实证分析。围绕着什么是财政支出绩效监督，为什么要开展绩效监督，绩效监督为何难以开展，其主要现实难点与障碍是什么，如何完善监督环境基础并有效实施财政支出绩效监督等问题进行了积极探索。本文的主要成果与贡献是：(1)界定了绩效监督，系统地论述了其与绩效预算、合规监督、绩效评价以及绩效审计的关系；(2)紧紧结合当前财政管理和财政改革实际，分析了开展绩效监督的现实意义；(3)多视角分析当前绩效监督的难点所在，提出创造监督环境基础是当务之急；(4)在国际比较的基础上，研究如何有效开展绩效监督工作，其中关于绩效监督环境改善、项目选择、方法运用等有积极的现实意义。
Performance supervision on fiscal expenditure is to restrict and feedback the process especially the result of financial expenditure objectively and justifiably, for the sake of improving the performance standard of financial expenditure according to the request of performance management, by using some scientific performance criteria and analysis methods. Performance supervision on fiscal expenditure is a very important field of financial management. With the establishing of public financial system in our state, fiscal expenditure has to bear more public responsibilities. As important fields of financial management, performance supervision on fiscal expenditure is of increasingly urgent need. It deepens and extends supervision of fiscal expenditure, also gives the developing orientation of financial supervision. In October 2003, the Third Plenary Session of the 16th CPC Central Committee determined to set up a system of budget performance evaluation in 《A Decision on Issues Regarding the Improvement of the Socialist Market Economic System》. In April 2004, Ministry of Finance issued Opinion about Strengthening Performance Supervision on Fiscal Expenditure (Caibanjian[2004]No.9), which indicated it is a necessary part of financial management and supervision. Under this circumstance, Financial Bureau of B city selected 10 projects and organize 18 counties to selected one project each for experiments of performance supervision in 2004. This thesis is based on first-hand data of the experiments, and try to comparatively and illustratively analyze many points of view with theories or methods of public finance and public administration. This thesis investigated the following issues: what is performance supervision on fiscal expenditure, why we should implement performance supervision, why is it so difficult to execute performance supervision，how to perfect the environment of performance supervision on of financial expenditure. The main achievements and contributions of this thesis are as follows:1. To define performance supervision, and clarify its similarities and differences with other terms, such as performance budget, legality supervision, performance evaluation and performance audit in a systematic way.2. To analyze why we should implement performance supervision according to the current financial management reforms.3. To find out the main difficulties of executing performance supervisions and point out the importance of establishing a environment for performance supervision.4. To give some valuable suggestions about how to implement performance supervision base on international comparison study, especially about environment improvement, project selection and method application, etc.
