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近一年来,我们努力适应社会主义市场经济发展和完善预算管理改革的需要,结合财政监督工作实际,对构建新的财政监督运行机制进行了初步探索。财政监督应遵循的原则。我们认为,一是要坚持财政监督、部门监督和社会监督相结合的原则,实施综合性、层次性、连续性监督;二是要坚持分级管理、各负其责的原则,各级财政和部门(包括所属企事业单位,下同)各司其职、各负其责;三是要坚持依法监督
In the past year, in light of the need of the reform of the socialist market economy and the budget management reform, we have made preliminary exploration into the construction of a new mechanism for the operation of financial supervision in light of the actual financial supervision work. The principle of financial supervision should be followed. In our opinion, firstly, we should adhere to the principle of combining financial supervision, departmental supervision and social supervision with a view to implementing comprehensive, hierarchical and continuous supervision; second, we should adhere to the principle of graded management and respective responsibilities and responsibilities, and at all levels of finance and departments (Including affiliated enterprises and institutions, the same below) perform their duties, each with its own responsibility; Third, we must uphold the supervision according to law