财政监督是政府实现宏观调控职能的集中运用和体现，它对维护财税秩序，推进依法理财．保证资金安全和财政经济活动的健康运行发挥着重要的作用。充分发挥财政监督部门对税务部门执行国家税法及政策的监督检查作用有着深远的意义。财政监督部门加强税收督查能有效地促进地方财 Financial supervision is the centralized application and manifestation of the government’s macro-control function. It maintains the fiscal and taxation order and promotes wealth management according to law. To ensure the safety of funds and the healthy operation of financial and economic activities play an important role. Give full play to the financial supervision department of the tax department to implement the national tax laws and policies to monitor the inspection has far-reaching significance. Financial supervision departments to strengthen tax inspections can effectively promote local finance