论文部分内容阅读
财政监督是指各级财政机关在财政管理过程中对行政机关、企事业单位及其他组织执行财税法律、法规和政策情况,以及涉及财政收支、会计资料和国有资产管理等事项依法进行的监督检查活动。财政监督是财政的一项基本职能,是社会主义市场经济监督体系的重要组成部分。
Financial supervision refers to the supervision by the financial authorities at all levels of financial administration on the implementation of fiscal laws, regulations and policies of the administrative organs, enterprises and public institutions and other organizations as well as the matters concerning revenue and expenditure, accounting information and state-owned assets management Check activity. Financial supervision is a basic function of finance and an important part of the supervision system of the socialist market economy.