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随着改革开放的深入和社会主义市场经济体制的不断完善,财政监督工作面临着全新的改革和更高的要求。而强化财政监督正是市场经济正常运行的客观要求,按照市场化改革取向,市场在国家宏观调控下对资源配置起基础性作用。市场经济的核心是竞争,通过竞争实现优胜劣汰,将资源配置到最具有效率的方面去。要竞争就必须有平等竞争机制和市场环境,财政监督则是保证市场主体平等竞争的最重要的外部环境之一。因为通过财政监督,有利于引导市场主体之间的
With the deepening of reform and opening up and the continuous improvement of the socialist market economic system, the financial supervision work is facing a completely new reform and higher demands. However, strengthening financial supervision is an objective requirement for the normal operation of the market economy. In accordance with the orientation of marketization reform, the market plays a fundamental role in the allocation of resources under the macro-control of the state. The core of the market economy is competition, competition through the survival of the fittest, the allocation of resources to the most efficient aspects. To compete, we must have equal competition mechanism and market environment, and financial supervision is one of the most important external environments for ensuring equal competition among market players. Because through financial supervision, is conducive to guide the market between the main