一、“三横三纵”财政监督体系的基本构架 “三横三纵”财政监督体系是指以预算编制部门、预算执行部门和监督部门为主体,以事前、事中和事后监督为主线,建立事前参与、事中监控与事后专项检查和绩效监督机制,构建起纵横交错、层次清晰、结构严谨、环环相扣、布局科学的财政监督体制和系统。其体 I. Basic Structure of the Financial Supervision System The “three horizontal and vertical” financial supervision system refers to the budget preparation department, the budget execution department and the supervision department as the main body, with ex ante, during and after the event Supervision as the main line, establishing the mechanism of prior monitoring, special monitoring and post-special inspection and performance supervision and supervision, and establishing a system of financial supervision that is criss-cross and criss-clear, well structured, interlocking and scientific in layout. Its body