财政支出控制必须以规范化的程序为基础为前提，但程序不能保证结果正确。

The control of fiscal expenditure must be based on the standard procedure, but the procedure can't ensure the outcome will be correct.

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因此有必要对公共财政支出绩效审计进行系统的分析和探讨，并对其在实践中存在的问题加以规范。

So we need a system analysis and discuss on the public fiance performance audit. And we need to improve the existing the problem from practice.

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