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本文将论述在市场经济和税分税制改革的背景下财政监督存在的必要性以及在这个新背景下财政监督所具有的特点、存在的问题和应对措施。
This article will discuss the necessity of financial supervision in the context of market economy and tax reform, as well as the features, problems and countermeasures that financial supervision has in this new context.