财政是党和政府履行职能的物质基础、体制保障、政策工具和监管手段。财政监督涵盖财政运行全过程,是国家经济监督体系的重要组成部分。确保中央政令畅通,确保惠民政策落到实处是财政监督工作者光荣而神圣的使命。党的十八大报告提出的“全面深化经济体制改革,加快改革财税体制”、“加强对政府全口径预算决 Finance is the material basis for the performance of the party and the government, institutional guarantees, policy tools and regulatory instruments. Financial supervision covers the whole process of financial operation and is an important part of the national economic supervision system. Ensuring the smooth flow of central government orders and ensuring that Huimin’s policies are implemented is a glorious and sacred mission of the financial supervisors. The 18th National Congress of the Communist Party of China put forward the proposal of ”deepening the reform of the economic system in an all-round way and accelerating the reform of the fiscal and taxation system“ and ”