财政监督是财政的基本职能之一,是财政管理的一个重要方面,也是整个国家经济监督体系的有机组成部分。随着改革开放和社会主义市场经济体制的逐步建立,进一步正确认识新形势下财政监督的作用、任务、特点及方式,方法,对于改进和加强财政监督,正确处理财政监督与发挥市场机制作 Financial supervision is one of the basic functions of finance, an important aspect of financial management, and an integral part of the economic supervision system of the entire country. With the gradual establishment of the system of reform and opening up and the socialist market economy, we must further correctly understand the role, tasks, characteristics, methods, and methods of financial supervision under the new situation. It is necessary to improve and strengthen financial supervision and properly handle financial supervision and market mechanism