难点　重点　基点──做好新时期财政监察专员办事机构工作的几点想法衣兵财政监督工作作为监督制约体系不可缺少的重要组成部分，渗透于财政分配的各个环节。这是加强社会主义市场经济条件下财政监督工作的客观需求。就现实经济生活来看，国家财力流失严重，财政支出浪费... Key Points of Difficulties Key Points ──On the Basis of Doing a Good Job of the Financial Ombudsman’s Office in the New Period It is an indispensable and important part of the supervision and control system of the garrison soldiers. It permeates all aspects of the financial distribution. This is an objective demand for strengthening financial supervision under the conditions of a socialist market economy. Judging from the real economic life, the loss of state financial resources is serious and the fiscal expenditure is wasted.