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实践证明,社会主义市场经济体制需要一个完整的、符合市场经济要求的法律体系和监督约束体系。财政监督作为经济监督体系和国家宏观调控机制的有机组成部分,其地位将越来越重要,作用也将越来越大。当前关键是要从健全财政监督体系人手,建立一整套新型的、高效的财政监督运行机制。社会主义市场经济条件下财政监督体系的基本框架应包括以下几项内容:
Practice has proved that the socialist market economic system needs a complete legal system and supervisory system that meets the requirements of a market economy. As an integral part of the economic supervision system and the national macro-control mechanism, the status of the financial supervision will become more and more important and its role will also be greater and greater. The key now is to establish a whole new and efficient operation mechanism of financial supervision from the soundness of the personnel in the financial supervision system. The basic framework of the financial supervision system under the socialist market economy should include the following items: