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财政监督是公共财政管理下不可或缺的重要组成部分,是与公共财政管理融为一体,并行实施的一个重要手段。公共财政管理为财政监督提供活动依据并界定活动范围,财政监督为加强公共财政管理并确保财政工作任务
Financial supervision is an indispensable part of public finance management and an important means of implementing it in parallel with public finance management. Public financial management provides basis for activities and defines the scope of activities for the financial supervision, financial supervision for the strengthening of public finance management and to ensure that financial tasks