随着市场经济的发展和财政职能的转轨，新的融事前、事中、事后于一体的经常性财政监督方式在整顿财经秩序、及时挽回国家财产物资损失等方面发挥了重要作用，但由于没有正确处理好监督与服务、处罚与整改之间的辩证关系，个别地方财政监督部门过份热衷于对收费职能多、经济条 With the development of market economy and the transition of fiscal functions, the new regular financial supervision mode before, during and after financial affairs played an important role in rectifying financial order and promptly restoring the loss of state property and materials. However, in the absence of Properly handle the dialectical relationship between supervision and service, punishment and rectification. Some local financial supervisory departments are overly keen on paying more fees and charges,