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随着我国国力的不断强盛,公共财政体制的逐步建立和财政改革的不断深入,中央和地方对整个社会发展的投入越来越大。然而,由于财政监督手段还比较落后,致使财政监督职能得不到充分有效的发挥,特别是县级财政监督职能弱化现象十分突出。文章分析了县级财政监督的难点和对策。
With the continuous strengthening of China’s national strength, the gradual establishment of the public financial system and the deepening of the fiscal reform, the central and local governments have made greater and greater investments in social development as a whole. However, as the means of financial supervision are still relatively backward, the function of financial supervision can not be fully and effectively displayed. In particular, the weakening of the financial supervision function at the county level is very prominent. The article analyzes the difficulties and countermeasures of county financial supervision.