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在我国公共财政体制下,财政的职能主要是财政分配以及财政监督。财政监督的基础就是对财政进行分配,同时财政监督可以确保财政的有效分配。而财政监督属于公共财政所具有的重要职能之一。在国家社会主义市场经济迅猛发展和公共财政框架逐渐形成的条件下,财政监督就显得更加重要,对公共财政具有非常重大的意义。所以,财政管理工作中,加大公共财政监督是一个重要课题。本文主要对公共财政体制下具体有效的财政监督进行探究,提出笔者的思考和建议,仅供参考。
Under the public finance system in our country, the financial functions are mainly financial distribution and financial supervision. The basis of financial supervision is to allocate finance, while financial supervision can ensure the effective allocation of finance. The financial supervision belongs to the public finance has one of the important functions. Under the condition of the rapid development of the national socialist market economy and the gradual formation of the public financial framework, financial supervision is even more important and of great significance to public finance. Therefore, in the financial management work, increasing public financial supervision is an important issue. This article mainly probes into the concrete and effective financial supervision under the public finance system, and puts forward the author’s thinking and suggestions for reference purposes only.