我们认为,财政监督是为了提高财政支出效率,在财政系统内部设置财政监督机构监督财政活动。财政监督的最终目的是为了提高财政支出效率。目前,我国实行的是以间接税为主体的税制结构,这必然会使监督财政的任务由政府来承担。政府是由很多职能机构组成的,由哪些机构来监督财政活动比较有 In our opinion, the financial supervision is to improve the efficiency of fiscal expenditure and set up a financial supervisory body within the financial system to supervise the financial activities. The ultimate goal of financial supervision is to improve the efficiency of fiscal expenditure. At present, our country is practicing a tax structure that takes indirect tax as its main body, which inevitably will make the task of supervising public finance be borne by the government. The government is made up of many functional agencies, and the agencies that supervise the financial activities are more competitive