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1、财政支出监督是指财政部门为确保财政资金运行的安全、规范、有效,对财政资金支付实施监督和控制,是提高财政管理质量的关键环节和发挥宏观调控作用的客观需要。
1. The supervision of financial expenditure means that the financial department supervises and controls the payment of financial funds in order to ensure the safe, standardized and effective operation of the financial funds. It is an essential requirement for improving the quality of financial management and giving play to the role of macro-control.