财政监督是财政管理的重要组成部分，贯穿于财政运行和预算执行的各个环节，是实施财政政策、实现宏观调控的重要保障。加强财政管理实际上是一个逐步建立科学管理制度和健全的法规体系的过程，是建立规范的运行程序和严格的监督体系的过程。财政监督管理具有比较直接、有权检 Financial supervision is an important part of financial management. It runs through all aspects of financial operation and budget implementation and is an important guarantee for the implementation of fiscal policies and macro-control. Strengthening financial management is actually a process of gradually establishing a scientific management system and a sound regulatory system, and is a process of establishing standardized operational procedures and a strict supervision system. Financial supervision and management has a more direct, the right to seize