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通过近20年的财政监督实践,财政监督工作已走过了创立与创新、探索与开拓两个渐进阶段,随着公共财政与构建和谐社会要求的日益提高,对财政监督工作提出了革命性的要求,这种要求使财政监督制度化、规范化机制建设必须做出跃进式的突破与创新,建立具有与财政管理同步性、互融性、权威性,表现为多层次、全方位、立体式的财政监督新机制,使财政监督融入财政管理之中。一、建立新型的财政运作流程是创新财政监督机制的关键环节建立这种财政临督新机制,首先要建立新型的财政管理运作流
Through nearly 20 years of financial supervision and practice, the work of financial supervision has gone through two stages of establishment and innovation, exploration and development. With the increasing demand for public finance and building a harmonious society, the work of financial supervision has been revolutionized Requirements, this requirement institutionalized financial supervision, standardization mechanism must make a leap-forward breakthrough and innovation, and establish a financial management with the synchronization, integration, authority, manifested in a multi-level, all-round, three-dimensional Financial supervision of the new mechanism, so that financial supervision into the financial management. First, the establishment of a new type of financial operation process is the key to innovation in financial supervision mechanism To establish this new mechanism of financial supervision, we must first establish a new type of financial management flow