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财政监督是财政管理工作的主旋律,是财政运行机制的重要构成要素。加强财政监督,推进依法理财,对于促进经济社会稳定发展和规范财政分配秩序具有十分重要的现实意义。近年来,基层财政部门大力发挥财政职能作用,强化财政监督,规范管理,取得了明显的成效。但基层财政监督的工作方式、监督手段、法制建设等方面存在的问题,显露了监督管理中的薄弱环节。文章指出了这些问题并提出了对策。
Financial supervision is the main theme of financial management and an important component of the financial operation mechanism. Strengthening financial supervision and promoting wealth management according to law have very important practical significance for promoting steady economic and social development and standardizing the fiscal allocation. In recent years, the grassroots financial departments have given full play to their financial functions, strengthened financial supervision and standardized management, and achieved remarkable results. However, problems in the working methods, supervision means and legal system construction of grassroots financial supervision have revealed the weak links in supervision and management. The article pointed out these problems and put forward countermeasures.