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财政监督可以说既是政府监督的重要内容,又是监督政府的重要方式。随着国家财政收入的日益增长,人们群众法制意识、权利意识的逐渐增强,每位公民手里都有一把放大镜,财政的每一笔收支,政府的每一项决定,都逃不过法律、制度和人们的监督。因此,财政预算的编制和管理必须不断完善,朝向科学、合理、透明前进。全口径预算框架形成
Financial supervision can be both an important part of government supervision and an important way of supervising the government. With the increasing state revenue, people’s awareness of the rule of law and the gradual enhancement of their rights and interests are guaranteed. Every citizen has a magnifying glass in his hand. Every single fiscal revenue and expenditure, every decision of the government, can not escape the law. System and people’s supervision. Therefore, the preparation and management of the budget must be constantly improved and go forward scientifically, reasonably and transparently. The full budget framework is formed