建立和完善新形势下的财政监督体系王素芳古往今来，财政监督都是财政职能的重要组成部分，在财政经济运行中，财政监督具有其他手段不可替代的作用。随着社会主义市场经济的建立和发展，其地位越来越重要，但同时，它的运行方式、工作内容、范围和方法都需不断调整和完善... Establishing and Perfecting the System of Financial Supervision under the New Situation Wang Sufang From the ancient times to the present, the financial supervision is an important part of the financial functions. In the operation of the financial economy, the financial supervision has other irreplaceable functions. With the establishment and development of the socialist market economy, its status is becoming more and more important, but at the same time, its mode of operation, its contents, scope and methods must be constantly adjusted and improved.