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财政监督是公共财政的一项重要职能,也是社会经济监督体系不可或缺的组成部分。随着社会主义市场经济的发展,以及财政改革的深入和公共财政基本框架的构建,财政监督的地位和作用越来越凸现。因此,按照公共财政的基本要求,建立和完善公共财政下的财政监督机制,使财政监督走上法制化、规范化、制度化、科学化的轨道,是当前财政管理面临的一个重大课题。1.改进财政监督方式。为了适应市场经济和公共财政的要求,必须改进财政监督方式:一是坚持微观监督和宏观监督并重。要从过去单一的企业财务收支监督转变到建立规范的企业财务监督体系和财政《中国财政》2003年6期
Financial supervision is an important function of public finance and an indispensable part of the social economic supervision system. With the development of the socialist market economy, the deepening of the fiscal reform and the construction of the basic framework of public finance, the status and role of financial supervision have become increasingly prominent. Therefore, in accordance with the basic requirements of public finance, establishing and perfecting the financial supervision mechanism under the public finance and making the financial supervision on the track of legalization, standardization, systemization and scientification are the major issues currently facing the financial administration. 1. Improve the way of financial supervision. In order to meet the requirements of the market economy and public finance, we must improve the way of financial supervision: First, we must adhere to both the micro-supervision and the macro-control. From the past, a single corporate finance revenue and expenditure supervision to establish a standardized enterprise financial supervision system and the financial “China’s fiscal 2003” 6