财政监督是财政管理职能的有机组成部分,始终贯穿于财政活动的整个过程,对国民经济和社会的健康、协调发展起着保驾护航的作用,在保障重大财税政策的贯彻执行、整顿和规范市场经济秩序,确保财政机制的有效运行等方面有着不可替代的作用。随着社会经济和公共财政体制向纵深发展, Financial supervision is an integral part of the financial management function and runs through the entire process of financial activities. It plays a role of escorting the national economy and the health and coordinated development of the society. While safeguarding the implementation of major fiscal and taxation policies, rectifying and standardizing the market Economic order, ensure the effective operation of the financial mechanism and so has an irreplaceable role. With the social economy and public financial system to develop in depth,