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财政监督作为财政的主要管理职能之一,是财政部门依据财经法规和效益原则,对国家机关、团体、企业和事业单位的财政和财务收支活动及其后果进行的行政性监察和督管,是国家经济监督体系中的重要组成部分。财政监督有三个基本要素,即财政监督的主体、客体和标准。财政监督的主体是财政部门。从理
As one of the main financial management functions, the financial supervision is the administrative supervision and supervision by the financial department on the financial and financial revenue and expenditure activities and the consequences of the state organs, groups, enterprises and public institutions in accordance with the financial laws and regulations and the principle of efficiency. It is an important part of the national economic supervision system. Financial supervision has three basic elements, namely, the main body of the financial supervision, objects and standards. The main body of financial supervision is the financial sector. Reason