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财政管理作为政府管理的有机构成部分,管理质量的好坏直接影响到社会的安定和社会经济的发展水平。新形势下,强化财政管理除了优化内控控制之外,还需要加大外部监督,利用财政监督机构的权威加大对财政管理的监管和约束。财政监督检查成果作为对财政监督的表达形式,一定程度上揭示了财政管理存在的问题,有助于发现和纠正问题,促进财政管理的优化。本文中,笔者结合自身的工作实际,分析了财政监督检查成果的表现形式及相关价值,并探究了强化财政监督检查成果运用效能的对策,希望能促进财政监督管理的良性发展。
As an organic part of government management, the quality of management directly affects the stability of the society and the level of social and economic development. In the new situation, in addition to optimizing internal control, fiscal management should be strengthened and external oversight needs to be strengthened. With the authority of the financial supervisory authority, supervision and restraint on financial management should be strengthened. As a form of expression of financial supervision, the results of financial supervision and inspection reveal the problems existing in financial management to a certain extent, help to find and correct problems and promote the optimization of financial management. In this paper, the author combines the actual work of his own, analyzes the forms and related values of the results of financial supervision and inspection, and explores the countermeasures to strengthen the effectiveness of financial supervision and inspection results, hoping to promote the sound development of financial supervision and management.