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党的十八大对社会主义经济建设、政治建设、文化建设、社会建设、生态文明建设等方面作出了重大部署,其“加快改革财税体制”、“确保决策权、执行权、监督权既相互制约又相互协调”、“加强对政府全口径预算决算的审查和监督”等要求与财政监督密切相关。2013年,我国仍处于经济发展的重要战略机遇期,同时,也面临经济发展中的各种困难。以十八大精神为指引,乘着财政管理逐步科学化精细化与财政改革稳步推进的良好势头,
The 18th National Party Congress has made major plans for the socialist economic construction, political construction, cultural construction, social construction and ecological civilization construction. Its “quickening reform of the fiscal and taxation system” and “ensuring the decision-making power, the enforcement power and the supervision The power is not only mutually restrained but also coordinated with each other. ”“ The requirement of strengthening the examination and supervision over the budgetary accounts of the entire government ”is closely related to the financial supervision. In 2013, our country is still in an important strategic period of economic development, meanwhile, it also faces various difficulties in its economic development. Guided by the spirit of the 18th National Congress of the Communist Party of China and taking advantage of the steady progress in financial management that has been gradually scientifically refined and fiscal reform,