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实施财政监督是财政部门的重要职责,是财政管理的重要内容。随着社会主义市场经济体制的建立与发展,我国经济法制化进程不断加快,各级财政部门财政监督机构(以下简称财政监督机构)在维护财税秩序,推进依法理财,保证财政资金安全和财政经济活动健康运行,促进财政管理职能全面实现方面发挥着越来越重要的作用。因此,各级财政部门必须高度重视财政监督工作,进一步明确财政监督机构职责,强化机构队伍建设,改进监督方式方法,尽快形成适应社会主义市场经济条件下财政管理工作要求的监督新机制。
The implementation of financial supervision is an important responsibility of the financial department and an important part of financial management. With the establishment and development of the socialist market economic system, the process of legalization of our economy continues to accelerate. Financial supervision agencies (hereinafter referred to as financial supervisory agencies) of financial departments at all levels are in the process of maintaining fiscal order, promoting wealth management in accordance with the law, ensuring the safety of financial funds and the financial and economic The healthy operation of the activity and the promotion of the full realization of the financial management function play an increasingly important role. Therefore, the financial departments at all levels must attach great importance to financial supervision, further clarify the responsibilities of financial supervisory agencies, strengthen the ranks of institutional personnel, and improve the methods of supervision so as to form a new supervisory mechanism that meets the requirements of financial management in a socialist market economy as soon as possible.