财政的含义是“公共收支”。在现代法治社会,市场经济的运行方式对政府部门的职责和活动范围都有明确的限定。政府被看作公共资源的授权使用者,它必须对财政活动的结果(合法性和效率性)承担责任,这自然要求对政府财政活动进行监督。然而,我国的政府财政是在计划经济体制下形成 Financial means “public revenue and expenditure.” In a modern society ruled by law, the mode of operation of a market economy has a definite limit to the responsibilities and scope of activities of government departments. The government, being seen as an authorized user of public resources, must take responsibility for the outcome (legitimacy and efficiency) of the fiscal activity, which naturally calls for oversight of the government’s fiscal activities. However, the government finance of our country is formed under the planned economy