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财政是以国家为主体对国民经济或社会产品进行分配和再分配的活动,是国家实施宏观调控的重要经济杠杆。财政具有分配、调节、监督三大职能,即筹集和分配资金,调节经济资源的流向,监督管理社会经济活动。财政的分配职能反映财政的本质属性,调节职能是分配职能外延的延伸,监督职能为分配、调节职能的实现提供保证。财政监督具体说就是财政机关在财政
Finance is an activity that distributes and redistributes national economy or social products with the country as its main body and is an important economic lever for the state to implement macroeconomic regulation and control. Finance has the three functions of distribution, regulation and supervision, namely raising and allocating funds, regulating the flow of economic resources, and supervising and managing social and economic activities. The distribution function of finance reflects the essential nature of finance. The adjustment function is an extension of the distribution function. The supervision function provides guarantee for the distribution and adjustment of functions. Specifically, financial supervision is the financial organ in finance