财政监督是国家为保证财政分配活动的正常进行和社会经济的健康发展,凭借其政治权力,在财政分配过程中对直接影响分配关系的各种经济活动进行的审查、督促、矫正、制裁和反映。它是社会经济监督体系的重要组成部分目的在于保证国家财政分配职能的有效运作,制约和纠正任何违反国家财政法规政策的行为,维护国家利益,促进社会主 Financial supervision is the state’s examination, supervision, rectification, sanction and reflection of various economic activities that directly affect the distributional relationship during the fiscal distribution by virtue of its political power in order to ensure the normal progress of the fiscal distribution activities and the healthy social and economic development . It is an important part of the system of social and economic supervision aimed at ensuring the effective operation of the state’s financial allocation function, restricting and correcting any violation of the state’s financial laws and regulations, safeguarding the interests of the state and promoting socialism