振兴国家财政,必然要求切实行使财政职能,而财政监督则是财政的一项重要职能,其作用往往重视不够,致使违纪违法现象得不到有效遏制。本文拟就财政监督的地位和作用谈点看法。 一、振兴国家财政,强化财政监督职能的必要性 职能是财政所固有的功能,系由财政本质决定的,一 The revitalization of the national finance will inevitably require the effective implementation of the financial functions. However, the financial supervision is an important function of the government, and its role is often not sufficiently emphasized. As a result, the phenomenon of discipline and law violations can not be effectively checked. This article intends to talk about the status and role of financial supervision. I. The Necessity of Rejuvenating National Finance and Strengthening the Function of Financial Supervision Functions are the inherent functions of finance, which are determined by the nature of finance. One