论文部分内容阅读
实施财政监督,作为财政部门的一项重要职责,已经在长期的工作实践中积累了宝贵经验,取得了积极成效。但是也必须看到,现行的财政监督运行机制基本上还是传统的计划经济体制下延续过来的,监督方式主要是集中性、突击性、阶段性、专项性的事后检查,这种传统的监督模式,难以适应社会主义市场经济体制要求,财政监督的深度、广度、力度受到很大制约,财政监督对财政分配、调节运行全过程的经常性保障作用还远远没有得到发挥。因此,要加强和深化财政监督工作,就必须按照社会主义市场经济体制对财政工作的总体要求,紧紧把握财政监督寓于财政管理的内在特性,着
The implementation of financial supervision, as an important responsibility of the financial department, has accumulated valuable experience and achieved positive results in long-term working practices. However, we must also see that the current operation mechanism of financial supervision basically continues from the traditional planned economic system. The main modes of supervision are centralized, surprise, phased and special-purpose post-mortem inspections. This traditional mode of supervision , It is difficult to meet the requirements of the socialist market economic system. The depth, breadth and intensity of the financial supervision are greatly restricted. The financial supervision can not give play to the regular guarantee of the entire process of financial allocation and adjustment. Therefore, in order to strengthen and deepen the work of financial supervision, we must follow the general requirements of the socialist market economic system for financial work and firmly grasp the inherent characteristics of fiscal supervision in fiscal management.