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财政监督工作是财政机关对行政机关、企事业单位及其他组织执行财税法律法规和政策情况以及对涉及财政收支、会计资料和国有资本金管理等事项依法进行的监督检查活动。财政监督作为大监督体系的一部分,肩负的责任越来越大,而县区级财政监督处于财政监督的关键位置,是财政监督的最终端,是层层监督落实财政政策的最基本环节,如果这个层面落实的不彻底,将会对政府执行政策的公信力产生极大影响。当前正是反腐倡廉的关键时期。加强县区级财政监督检查工作,能够在严肃财经纪律方面发挥重要作用,并为推动党风廉政建设,规范市场经济秩序,促进地方经济发展起到积极的作用。
Financial supervision is the supervision and inspection carried out by the financial authorities in accordance with the law on the implementation of laws, regulations and policies on finance and taxation by administrative organs, enterprises and public institutions and other organizations as well as on matters concerning financial revenues and expenditures, accounting information and state-owned capital management. As a part of the system of oversight, financial supervision is assuming greater and greater responsibilities. County-level financial supervision, at the crucial position of financial supervision, is the ultimate end of the financial supervision and the most basic link in supervising the implementation of fiscal policies at various levels. The incomplete implementation of this level will have a great impact on the credibility of the government’s implementation of the policy. At present, it is a crucial period for fighting corruption and building a clean government. Strengthening county-level financial supervision and inspection work can play an important role in the serious financial and economic discipline and play an active role in promoting the building of party conduct and an honest and clean government, standardizing the market economic order and promoting local economic development.