长期以来,我国各级财政部门的财政监督工作,由于缺乏一个完善的机制,导致从工作的指导思想、方法等方面出现不少模糊不清的状况,工作质量大受影响,从而影响财政监督效能的发挥。所以,尽快建立起一套有效的财政监督机制,十分必要。在财政分配过程中,必然会形成以国家为主体对其他相关主体的一种控制和制约关系,这就是财政监督。虽然从理论上讲,财政监督的主体是国家,但从实践上 For a long time, due to the lack of a sound mechanism, the financial supervision work of the financial departments at various levels in our country has led to many vague and unclear situations in terms of the guiding ideology and methods of work. The quality of the work is greatly affected, thus affecting the efficiency of financial supervision Play Therefore, it is absolutely necessary to establish an effective financial supervision mechanism as soon as possible. In the process of fiscal allocation, it is bound to form a control and restrictive relationship with the state as the main body to other relevant subjects. This is the financial supervision. Although in theory, the main body of financial supervision is the state, but in practice