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建立健全财政监督机制是当前财政监督工作的中心和重心所在,也是未来一段时期财政监督工作的发展方向。为此,全国各地财政监督部门认真落实全国财政工作会议和全国财政监督工作会议精神,积极探索和研究构建适合本地区的财政监督机制。为介绍各地财政监督机制建设的新理论、新做法和新动向,本刊自本期开始,推出“财政监督机制建设理论巡礼”,旨在为建立健全财政监督机制提供有益的借鉴。
Establishing and improving the financial supervision mechanism is the center and center of gravity of the current financial supervision work and also the direction for the development of financial supervision in the near future. To this end, the financial supervision departments throughout the country earnestly implement the national financial work conference and the national financial supervision work conference, and actively explore and study the construction of a suitable financial supervision mechanism in the region. In order to introduce the new theories, new practices and new trends in the construction of the financial supervision mechanism throughout the country, this issue has launched the “Theoretical Tour of Financial Supervision Mechanism Construction” since the beginning of this issue, aiming to provide useful reference for establishing and improving the financial supervision mechanism.