自财税体制改革以来,我国的财政监督工作得到了较大发展,目前已初步摸索出了一套比较有效的方式方法,奠定了新时期财政监督的基本体系。但随着社会主义公共财政体制的逐步建立,财政职能发生了重大变化,财政监督也面临着新的问题与要求,如何更好地服务于公共财政管理,提高财政监督效能,已经成为迫切需要研究和解决的问题。目前,我国财政监督工作的效率和效益还不高,与社会主义市场经济体制的要求相比还存在不小差距。造成这种情况的主要原因是:监督关口滞后。长期以来,由于受到财政监督职责权限等因素的影响,财政监督的起点始终处于相对滞后的位置。表现为在财务检查时 Since the fiscal tax system reform, China’s financial supervision work has been greatly developed, has initially explored a set of more effective ways and means, laid the basic system of financial supervision in the new era. However, with the gradual establishment of the socialist public financial system, the financial functions have undergone major changes, and the financial supervision has also faced new problems and requirements. How to better serve the public financial management and improve the efficiency of financial supervision has become an urgent need to study And solve the problem. At present, the efficiency and effectiveness of China’s financial supervision are not high, and there is still not a big gap compared with the requirements of the socialist market economic system. The main reason for this situation is: supervision lags behind. For a long time, due to the influence of financial supervision authority and other factors, the starting point of financial supervision has always been in a relatively backward position. Performance in the financial inspection