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财政监督是社会主义市场经济监督体系的重要组成部分。如何做到依法监督,既是人们普遍关注的问题,也是财政监督成败的关键。本文在对已有的财政监督法律规范进行阐述的基础上,提出了建立我国财政监督法律体系的基本构想。
Financial supervision is an important part of the supervision system of the socialist market economy. How to supervise according to law is not only a common concern but also the key to the success or failure of financial supervision. Based on the exposition of the existing legal norms of financial supervision, this paper puts forward the basic conception of establishing the legal system of financial supervision in our country.