财政监督是财政内在职能之一,对提高财政管理水平,维护社会经济健康有序发展起着十分重要的作用。但长期以来,由于人们在认识上的偏差,在实际工作中财政监督并没有引起足够的重视,以致出现了目前财经纪律松弛,违法违纪普遍,经济秩序混乱的不利局面,影响了整个经济和社会各项事业的健康有序发展。随着社会主义市场经济体制的建立和完善,中央关于整顿经济秩序等一系列重大方针政策的出台,给财政监督工作带来了新的契 Financial supervision is one of the internal functions of finance, which plays an important role in improving the level of financial management and maintaining the healthy and orderly development of society and economy. However, for a long time, due to the deviation of people’s understanding, the financial supervision did not pay enough attention to the actual work. As a result, the current unfavorable financial and economic discipline, widespread violations of law and discipline, and the chaotic economic order have affected the entire economy and society The healthy and orderly development of various undertakings. With the establishment and perfection of the socialist market economic system and the promulgation of a series of major guidelines and policies by the Central Government on rectifying the economic order, new deeds have been brought to the work of financial supervision