事物的发展总是有其阶段性。财政监督事业的发展同样如此。2003年以来,地方财政监督顺应社会发展趋势,沿着渐进式的变革之路进入了一个高效发展阶段。显然,地方财政监督在这一时期的变革也是广大财政监督人“自我革命”的结果。而正是因为变革,地方财政监督在期待中迎未了新发展:“预算、执行、监督 The development of things always has its stage. The same is true of the development of financial supervision. Since 2003, local financial supervision has followed the trend of social development and entered an efficient stage of development along the path of gradual change. Obviously, the change of the local financial supervision in this period is also the result of the ”fiscal self-revolution“ of the vast numbers of financial supervisors. It is precisely because of change, the local financial supervision in the expectations of the welcome new development: ”budget, implementation, supervision