健全财政职能强化财政监督□西南财经大学教授、博士生导师刘邦驰十五大明确指出“集中财力，振兴国家财政，是保证经济社会各项事业发展的重要条件。”作为实现国家职能参与社会产品分配，调控宏观经济重要手段的财政，通过深化改革，充分调动各方面积极性，最大限度地集... Improving the Financial Function and Strengthening Financial Supervision □ Professor Liu Bangchi, a professor and doctoral tutor at Southwest University of Finance and Economics, clearly stated that “concentrating financial resources and rejuvenating the state treasury is an important condition for ensuring the development of various undertakings in the economy and society.” As a member of the government, Distribution, regulation and control of the macroeconomic means of finance, deepen reform, fully mobilize the enthusiasm of all parties to maximize ...