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所谓财政监督,是指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检查、督促、矫正、制裁与反映,这既是国民经济监督体系中的重要环节,同时也是财政工作本身所固有的重要职能。那么,在社会主义市场经济逐渐建立和完善的过程中,如何建立和完善具有中国特色的财政监督体系,则是本文探讨的问题。
The so-called financial supervision refers to the state in order to ensure the normal distribution of financial activities and social and economic development, by virtue of political power in the process of fiscal distribution of the direct impact on the distribution of various economic activities, inspection, supervision, rectification and sanctions This is not only an important link in the system of supervision over the national economy, but also an important function inherent in the financial work itself. Then, in the gradual establishment and improvement of the socialist market economy, how to establish and perfect the financial supervision system with Chinese characteristics is the issue discussed in this paper.