随着财政收支规模的日益扩大,财政体制改革的不断深化和各项民生政策的不断出台,财政监督已成为财政部门的重要职责,在保证各项财政政策贯彻落实、确保财政资金安全、有效运行,维护财税秩序,推进依法理财,提升财政理财水平,确保财政资金平稳运行等方面发挥着重要作用。但受多种因素制约,财政监督的上述作用目前没得到充 With the increasing scale of fiscal revenue and expenditure, the continuous deepening of the reform of the financial system and the continuous introduction of various livelihood policies, the financial supervision has become an important responsibility of the financial departments. While ensuring the implementation of various fiscal policies and ensuring the safety and effectiveness of financial resources Operation and maintenance of fiscal order, promote wealth management according to law, improve the level of financial management, to ensure the smooth operation of financial funds and so plays an important role. However, due to a variety of factors, the above-mentioned role of the financial supervision is not yet filled