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改革开放以来,财政监督工作在保障财政分配计划与宏观调控政策的实施、振兴国家财政、维护经济秩序、加强财政法制建设、防范与遏制腐败现象等方面,取得了可喜的成绩。但是,财政监督工作的现状尚有许多不尽如人意之处,其中突出的一点就是财政监督检查的效率不高,效益不显著。在新形势下如何提高财政监督工作的效率和效益,是我们亟待解决的一个重要课题。
Since the reform and opening up, the financial supervision work has made gratifying achievements in safeguarding the implementation of the fiscal distribution plan and macro-control policies, rejuvenating the national finance, maintaining the economic order, strengthening the construction of the financial legal system, and preventing and deterring corruption. However, there are still many unsatisfactory situations in the work of financial supervision. One of the outstanding features of the financial supervision and inspection is that the efficiency of the financial supervision and inspection is not high and the benefits are not significant. How to improve the efficiency and effectiveness of financial supervision under the new situation is an important issue that we must solve urgently.