结合党和国家领导人的谈话以及党的“十七大”精神,从历史的简要考察起笔,提出了财政监督四层次的新概念和财政监督宏观和微观的重要意义。要适应市场经济条件下公共财政之要求,应从科学界定财政监督的主体和客体、建立监督保障机制、细化财政支出绩效评价指标、中介引入机制等方面强化现行的财政内外部监督。 Combining with the conversation between the party and the state leaders and the party’s “17th CPC National Congress,” starting from a brief historical review, I proposed the new concept of financial supervision at four levels and the great significance of macroscopic and microcosmic financial supervision. In order to meet the requirements of public finance under market economy, we should strengthen the internal and external supervision of finance from the aspects of scientifically defining the subject and object of financial supervision, establishing the supervision and guarantee mechanism, refining the performance evaluation index of financial expenditure, and introducing the intermediary mechanism.