在经济新常态下,党的十八届五中全会提出“创新、协调、绿色、开放、共享”五大发展理念,“共享发展”成为亮点并写入《“十三五”规划纲要》。适应新经济发展形势,建设现代财政制度有赖于共享财政作支撑,特别是共享财政在保障民生财政落实中具有重要意义。在共享财政环境下,财政监督亦承担重要职能作用,被赋予新的内涵。 Under the new economic normal, the Fifth Plenary Session of the 18th CPC Central Committee put forward the five major development concepts of “innovation, coordination, greenness, openness and sharing” and “shared development” as the bright spot and wrote it into the “13th Five-Year Plan” “Planning Outline.” To adapt to the new economic development, the construction of a modern financial system depends on shared finance as a support, especially in the sharing of public finances in ensuring people’s livelihood and financial implementation is of great significance. Under the shared financial environment, the financial supervision also assumes an important functional role and is given new connotations.