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从财政监督的性质和内容看,对财政支出的监督包括合规性监督和有效性监督。合规性监督主要是针对支出资金的分配、管理、使用是否符合国家及有关主管部门的相关规定,其关注的重点是保证资金的安全,这也是公共支出管理最基本的要求。有效性监督则是在合规性监督的基础之上,监督、分析资金的分配是否科学,管理、使用资金的部门、单位对资金管理的内控机制是
From the nature and content of financial supervision, the supervision of financial expenditure includes compliance supervision and effectiveness supervision. Compliance supervision mainly focuses on whether the distribution, management and use of expenditures funds comply with the relevant provisions of the state and relevant authorities. The focus of attention is on ensuring the safety of funds. This is also the most basic requirement for public expenditure management. Effectiveness supervision is on the basis of compliance supervision, supervision and analysis of the allocation of funds whether scientific, management, use of funds departments, the unit of internal control mechanism for capital management is