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监督是财政的一个固有职能,也是财政的一个重要职能。其重要性表现在:只有财政监督职能得到充分正确有效的发挥,财经纪律才能得以确立,经济秩序才能得到维护,国家的有关方针政策才能得到贯彻,财政的各项职能作用才能得到正确有效的发挥。从这个意义上看,财政的监督职能对其它各项财政职能的发挥,起的是保证作用。离开财政的监督职能,财政分配、调控、资源配置、稳定经济等各项职能作用的发挥,就要受到各种因素的干扰破坏。因此,可以说,在财政的各项职能中,财政监督职能发挥着保护或保证其它职能得以实现的作用,也可以说它是财政各项职能中的一项保证职能。
Supervision is an inherent function of finance and an important function of finance. Its importance lies in: Only when the functions of financial supervision are fully and correctly demonstrated, the financial discipline can be established, the economic order can be maintained, the relevant state policies and policies can be implemented, and the various functions of the government can be correctly and effectively played out . In this sense, the supervisory function of finance plays a guarantee role for the other financial functions. When we leave the supervisory function of finance, the functions of fiscal allocation, regulation and control, resource allocation and stable economy are all to be disturbed and destroyed by various factors. Therefore, it can be said that among all the functions of finance, the function of financial supervision plays a role of protecting or guaranteeing the fulfillment of other functions. It can also be said that it is a guarantee function in various functions of finance.