论文部分内容阅读
财政监督是政府财政管理部门及其专职机构,围绕强化财政管理、服务财政改革这个中心,通过审查稽核,跟踪监督,专项检查等手段,对资金运行全过程进行监控的一种经济活动。财政监督通过对财政收支过程进行日常监督和再监督,确保财政收入支出的安全有效,是事前监督、事中监督、事后监督的全过程监督。在目标层面上,可以将财政监督概括为真实性监督、合法性监督和效益性监督。在内容
Financial supervision is a kind of economic activity in which the government finance department and its full-time institutions monitor the whole process of capital operation through the means of auditing, tracking and supervision and special inspection around the center of strengthening financial management and serving financial reform. Through routine supervision and re-supervision over the process of revenue and expenditure, the financial supervision ensures the safety and effectiveness of the financial revenue and expenditure, which is the whole process supervision beforehand, during and after supervision. On the target level, the financial supervision can be summarized as authenticity supervision, legality supervision and benefit supervision. In the content