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财政分配和财政监督是财政的两大重要职能,财政分配是财政监督的基础,财政监督是财政分配的保障。离开分配的监督是无源之水、无本之木,监督的分配是难以保证合法、合理、科学和公平的分配。为充分发挥财政监督在健全财政政策体系、深化财政体制改革、优化财政支出结构、推进税制改革、推进依法理财等方面的保驾护航作用,全面提升财政监督能力,成为在新形势下,财政监督工作面临新要求和新任务。笔者认为只有实现以下三个转变,创新财政监督工作方式,才能更好地服务财政管理和财政改革。
Fiscal allocation and financial supervision are two important functions of finance. Fiscal allocation is the basis of financial supervision. Financial supervision is the guarantee of financial distribution. The supervision of departure from distribution is a water without a source. Without supervision of the distribution of resources, it is difficult to guarantee a fair, reasonable, scientific and equitable distribution of supervision. In order to give full play to the role of financial supervision in safeguarding the financial policy system, deepening the reform of the financial system, optimizing the structure of fiscal expenditure, promoting the reform of the taxation system and promoting wealth management according to law, and comprehensively enhancing the financial supervision capacity, it has become a new trend of financial supervision in the new situation Face new demands and new tasks. The author believes that only by realizing the following three changes and innovating the financial supervision work style can we better serve the financial management and financial reform.