德韩两国均为二战后在战争废墟中发展起来的工业国家,其财政在国民经济中占据重要的地位,两国十分注重发挥财政监督的作用。他们认为.财政监督不仅可以收到实实在在的经济效益,而且可以强化权力制约,防止腐败。其财政监督的主要做法为:(一)建立完善的预算监督网络。两国均建立有比 Both Germany and South Korea are industrialized countries that developed from the ruins of the war after World War II. Their finance plays an important role in the national economy. Both countries attach great importance to the role of financial supervision. They think that financial supervision can not only receive tangible economic benefits, but also strengthen power constraints and prevent corruption. The main ways of its financial supervision are: (1) Establish and improve a network of budget supervision. Both countries have established a ratio