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随着财政改革的深入发展以及公共财政体制框架的初步建立,财政监督工作在新的时代背景-下,其重要性越来越强。因此,建立科学的、反映灵敏的、涵盖面广的财政监督机制,是全面实现财政职能,提高财政管理水平的客观要求和现实需要,是确保财政资金的安全、合规和有效,不断提高财政资金效率的需要。一、建立财政监督机制的框架思路按照财政部确保财政资金规范性、安全性和有效性的要求,以“预算——执行——监督”的财政运行机制为主线,围绕财政管理改革目标,建立起财政预算编制监督、预算执行(财政收入、财政支出)监督,并将预算执行监督检查结果反馈到预算管理的财政监督机制,是实现财政监督经常化、制度化和规范化的重要保证。
With the in-depth development of the fiscal reform and the initial establishment of a public financial system framework, the financial supervision work has become more and more important under the background of a new era. Therefore, establishing a scientific, sensitive and comprehensive financial supervision mechanism is an objective requirement and an actual need for fully realizing the financial functions and improving the level of financial management. It is to ensure the safety, compliance and effectiveness of financial funds and to continuously improve the financial The need for financial efficiency. I. Establishing the Framework of Fiscal Supervision Mechanism In accordance with the requirements of the Ministry of Finance to ensure the standardization, safety and effectiveness of fiscal funds, the fiscal operation mechanism of “budget-execution-supervision” is the main line and the objectives of fiscal management reform It is an important guarantee for the financial supervision to be normalized, institutionalized and standardized in order to establish supervision over budget preparation, budget supervision (fiscal revenue and expenditure), and feed back the budget execution supervision and inspection results to the budget supervision financial supervision mechanism.