信息化所带来的财政管理革命把财政监督工作推向一个新的发展时期,推进信息化条件下财政监督机制建设是创新财政监督的重中之重。信息化条件下,财政监督发展的新趋势是监督范围全面化、时效同步化、手段信息化。财政监督机制建设中存在理论体系欠缺、投入不足、对接不畅等问题。信息化条件下财政监督机制建设的建议是:建设全程、同步、动态财政监督机制,转变监督理念,加快基础建设,实现监督手段信息化,构建信息共享平台等。 The Financial Management Revolution brought by Informationization Push the financial supervision work to a new period of development and to promote the construction of the financial supervision mechanism under the condition of informationization is the most important task of innovative financial supervision. Under the condition of informationization, the new tendency of the development of financial supervision is to supervise the scope of comprehensiveness, the limitation of time synchronization and the means of informationization. There are some problems in the construction of financial supervision mechanism, such as lack of theoretical system, insufficient input and poor connection. The suggestion of constructing the financial supervision mechanism under the condition of informationization is to build a full, synchronous and dynamic financial supervision mechanism, change the concept of supervision, speed up the infrastructure construction, realize the informationization of supervision means and build the information sharing platform.