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财政监察是国家监察的重要组成部分,它是代表国家实施财政监督的专业监察机构,它在财政经济工作中占有很重要的地位,特别是在我国处于社会主义初级阶段,实行改革开放,大力发展有计划商品经济的情况下,加强财政监察工作,对于强化财政职能,做好财政工作,促进我国国民经济持续、稳定、协调地增长,有着十分重要的意义。社会主义财政是为了实现社会主义国家职能,以国家权力和全民所有者的身份,运用价值形式,参与社会总产品分配,所形成的以国家为主体的分配关系。社会主义财政的这个本质特征,决定了财政具有分配职能、调节职能和监督职能。其中,分
Financial supervision is an important component of state supervision. It is a specialized supervision agency that implements financial supervision on behalf of the state. It occupies a very important position in the financial and economic work. Especially in the initial stage of socialism in our country, the reform and opening up are implemented and the development is vigorously promoted In the case of a planned commodity economy, strengthening the work of financial supervision is of great significance to strengthening the financial functions, doing a good job in finance, and promoting the sustained, steady and coordinated growth of our national economy. In order to realize the functions of the socialist state, the socialist finance takes the form of state power and the ownership of the whole people, and participates in the distribution of the total social product with the state-centered distribution. This essential characteristic of socialist finance determines that finance has the function of distribution, regulation and supervision. Among them, points