毫无疑问,督促中央重大决策的落实到位是财政部门的一项重要职责,对于实现政府宏观调控目标,维护财经纪律,起到了重要的保障作用。具体来说,财政监督要保障中央重大决策的落实到位,需要从政策制定、政策执行、检查处理三个阶段采取相应措施:首先,在政策制定阶段,应对具体的决策进行明确的规划。中央重大决策很多都是应急性的临时安排,与一般财政政策有所区别,有时会存在一般性规章制度难以适应的情况。就财政资金安 Undoubtedly, urging the central government to make major policy decisions in place is an important responsibility of the financial sector and plays an important safeguard role in achieving the government’s goal of macro-control and in maintaining financial and economic discipline. Specifically, to ensure the implementation of major central government decisions, the financial supervision department needs to take appropriate measures in three phases: policy making, policy implementation and inspection and handling. First, specific policies should be clearly planned during the policy-making phase. Many of the major central government decisions are contingent emergency arrangements, differing from the general fiscal policy. Sometimes there are situations where the general rules and regulations can not be easily adapted. On the financial capital security