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科学管理是兴国之道,亦是兴财理财之道。当前,我国的财政管理水平亟待提高,但财政管理水平不高在很大程度上体现为财政监督不力,如由于监督约束不力,财政支出上存在严重的“重分轻管”现象,虚报、挤占、挪用财政资金问题层出不穷,财政资金使用效益低下;又如由于会计监督不力,各部门各单位会计秩序混乱、会计信息失真现象非常普遍,私设“小金库”等严重违法违纪问题层出不穷,严重危害着正常的财经秩序。因此,财政部门一定要站在政治的高度,正确认识和切实加强财政监督。
Scientific management is a way to rejuvenate the country and it is also a way to finance wealth. At present, the level of financial management urgently needs to be improved in our country. However, the low level of financial management is largely reflected in the weakness of financial supervision. For example, due to the weak supervision and restraint, there is a serious “redistribution of public funds” , Crowding out and misappropriation of financial funds emerge in an endless stream, and the use of financial funds is ineffective. In addition, due to poor accounting supervision, the accounting system in various departments and units is in chaos, the distortion of accounting information is very common, serious “private treasury” and other serious violations of laws and discipline End after another, seriously endangering the normal financial and economic order. Therefore, the financial department must stand on the political level, correctly understand and effectively strengthen financial supervision.