一、部门预算改革对财政监察工作的挑战随着我国公共预算框架的建设,尤其是部门预算、国库集中收付、政府采购等三项制度改革后,在财政管理逐渐规范的情况下,产生了财政监察机构是否有存在必要,职能如何定位等问题。部门预算改革对财政监察的挑战主要体现在以下几个方面:第一, I. Challenges of the Departmental Budget Reform to the Fiscal Surveillance Work With the reform of the three systems of public budget frameworks in our country, especially the departmental budgets, centralized treasury collection and payment and government procurement, with the gradual standardization of financial management, Whether there is a need for financial supervision agencies, how to position their functions and so on. The challenges of the departmental budget reform on the financial supervision are mainly reflected in the following aspects: First,