目前,财政行为透明度低、财政监督主体少是导致监督空间狭窄、覆盖面小、监督效果不明显的重要原因。为此,从增强财政行为透明和财政监督主体多元两方面构建财政监督体系,是改变财政监督面临问题 At present, the transparency of financial behavior is low and the main body of financial supervision is less important, which leads to the narrow supervision space, the small coverage and the insignificant supervision effect. To this end, from the perspective of enhancing the transparency of financial behavior and the multiple subjects of financial supervision, the establishment of a financial supervision system is to change the problems faced by the financial supervision