财政监督作为财政的重要管理职能,是社会主义市场经济条件下,财政宏观调控的重要手段,是财政部门依据财经法规和效益原则,对国家机关、团体、企事业单位的财政和财务收支活动及其结果进行的行政性监察和督管,是国家经济监督体系中的重要组成部分。离开了财政监督职能,财政分配、调节、资源配置等各项职能的发挥就会受到各种因素的干扰破坏,社会主义市场经济的正常发展就会失去有效的保证。因此,财政部门作为政府的管家,要想管好家理好财,必须履行财政监督职能,这既是依法理财的必然要求,也是经济发展的必然趋势。 Financial supervision, as an important management function of finance, is an important means of macro-control of finance under the condition of socialist market economy. It is a measure for the financial and financial revenues and expenditures of state organs, organizations, enterprises and institutions according to the financial laws and regulations and the principle of benefits. And the result of the administrative supervision and supervision, is an important part of the national economic supervision system. Without the function of financial supervision, the various functions of fiscal allocation, adjustment and resource allocation will be disrupted and disturbed by various factors, and the normal development of the socialist market economy will lose effective guarantees. Therefore, as a steward of the government, the financial department, as a steward of the government, must exercise its financial supervisory function in order to manage its affairs properly. This is both an inevitable requirement for managing wealth according to law and an inevitable trend of economic development.