转变政府职能,建立公共服务型政府,迫切需要由公共权力部门有效地将财政资金用于提供公共物品和公共服务,以满足人民大众的公共需要。从财政活动范围来看,财政活动是由政府所有的科层以及其官员具体进行的,因而财政监督应当是对于政府所有科层及其官员参与的财政收支活动的监督,而不仅限于对财政部门活动的监督。正因如此,“财政监督无禁区”理念的建立和贯彻尤为必要。无须讳言,目前,在不少地区和部门中,财政分配秩序紊乱,财政效率低下,浪费严重,这说明财政监督还有“盲区”。“盲区”何以形成?解剖一只“麻雀”或许能说明不少问题。据 To change government functions and establish a public service-oriented government, it is urgent for public authorities to effectively allocate financial funds for the provision of public goods and public services so as to meet the public needs of the general public. From the perspective of the scope of fiscal activities, the fiscal activities are carried out by the government-owned bureaucrats and their officials. Therefore, the financial supervision should supervise the fiscal revenue and expenditure activities involving all government bureaucrats and their officials, Supervision of departmental activities. For this reason, the establishment and implementation of the concept of “No Forbidden Zone of Financial Supervision” is especially necessary. Needless to say, at present, in many regions and departments, the order of fiscal distribution is disorderly and the fiscal efficiency is low and the waste is serious. This shows that financial supervision still has “blind spots.” “Blind” Why form? Anatomy of a “sparrow” may explain many problems. according to