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财政监督作为实现党和国家监督以及人民群众监督的一种主要形式,是财政的一项重要职能。同其它财政职能相比,其主要特点不仅表现在它是国家各项职能和方针政策得以实现的重要保证,也是其它各项财政职能得以充分合理发挥作用的保证。因此,财政监督职能一向受到各方面的高度重视。但当前的现实生活中,对如何使财政监督工作更好地适应建立与完善社会主义市场经济体制的需要,在财政监督领域,包括财政监督的必要性、运用财政监督的主体、
As one of the main forms of realizing the supervision of the party and state and the supervision of the masses, the financial supervision is an important financial function. Compared with other financial functions, its main features are not only reflected in the fact that it is an important guarantee for the fulfillment of all the functions, policies and policies of the country, but also the guarantee that all other financial functions can be fully and reasonably implemented. Therefore, the financial supervision function has always been highly valued by all parties. However, in the current real life, how to make the financial supervision work better adapted to the need of establishing and perfecting the socialist market economic system, the necessity of financial supervision in the field of financial supervision, the use of the main body of financial supervision,