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从狭义上看,财政监督是指各类财政监督主体依据相关法律、法规的规定,对财政资金运行全过程的合法性和有效性实施监督管理。从广义上看,财政监督是指全社会对财政资金运行进行监督与管理。就财政监督的本质来说,只有从广义的角度去建设和完善财政监督制度,才能够形成财政监督文化,这是因为,财政监督文化只有在全社会得到认可并发扬光大,才有发展的基础;只有在全社会范围内形成财政监
In a narrow sense, financial supervision refers to the various types of financial supervision in accordance with the provisions of relevant laws and regulations, the operation of the entire process of the operation of financial funds to implement the supervision and management of the legitimacy. In a broad sense, financial supervision means that the whole society supervises and manages the operation of financial funds. As far as the nature of financial supervision is concerned, only when the financial supervision system is constructed and perfected in a broad sense can we form a culture of financial supervision. This is because the culture of fiscal supervision can only underpin development if the whole society is recognized and flourished. Only in the whole society to form a financial supervision