建立完善的财政监督法律体系,就是财政监督要由立法机关及各级国家行政机关以法律、行政法规及地方规章的形式确定下来,形成财政监督的机构、运行机制、法律关系主体、法律关系客体、法律关系内容以及法律责任等一系列财政监督部门法。健全的财政监督法律体系,至少应由以下两部 Establishing and perfecting the legal system of financial supervision means that the financial supervision shall be determined by the legislature and the administrative agencies at all levels in the form of laws, administrative regulations and local regulations, and form the financial supervision institution, operating mechanism, legal relationship body and legal relationship object , Legal relationship content and legal responsibility and a series of financial supervision department law. A sound financial supervision legal system, at least by the following two