一、克服几种偏向和树立新的财政监督观在经济体制转轨、经济增长转型过程中,政府和财政的职能“错位、越位、缺位”的情况比较突出,转变它又面临财力被肢解、财权被分散、职能被削弱等种种挑战,结果在财政监督领域内出现了一些值得引起注意的偏向,如重分配、轻监 I. Overcoming Some Biases and Establishing a New Outlook on Fiscal Supervision In the course of the transition of economic systems and the transformation of economic growth, the functions of the government and finance are more conspicuous. The shift is in the face of financial difficulties Dismemberment, the dispersal of financial power and the diminished functions of the public. As a result, there have been some notable biases in the area of ​​financial supervision such as redistribution, light surveillance