财政监督是财政的重要职能,强化财政监督对于促进依法理财、发挥财政的宏观调控作用和振兴财政都具有十分重要的意义。随着市场经济的发展与财政职能的转换,传统的财政监督运行机制越来越不适应市场经济发展的要求。这突出表现为:一是财政监督的重点不突出。在收入监督方面,只注重财政收入的单环节检查,与其他部门形成管理“趋同”;在支出监督方面,又没有把财政资金的分配、使用和效益评价 Financial supervision is an important financial function. Strengthening financial supervision is of great significance to promoting wealth management according to law, giving play to the macro-control role of finance and rejuvenating finance. With the development of market economy and the transformation of financial functions, the traditional financial supervision mechanism has not met the requirements of market economy development more and more. This is highlighted as follows: First, the focus of financial supervision is not outstanding. In terms of revenue supervision, it only paid attention to the single-stage inspection of financial revenue and formed the management “convergence ” with other departments. In terms of expenditure supervision, it also failed to appraise the distribution, use and benefit of financial resources