当前形式多样,名称不一的各式各样财务检查,均是财务监督的一种重要的形式和方法。财务检查是治理整顿经济秩序,加强财务管理,维护财经纪律,它既是防止腐败行为的客观需要,也是维护财经纪律,规范财经秩序的有效手段。财务检查又是结合财务体系的总体要求,上级相关部门组织专业人员,深入公共组织,对公共组织的账务、实物及财务活动现场进行实地查看,从而对公共组织财务活动进行监督、检查和评价的一种方法。 Various forms of financial inspections with various forms and different names are an important form and method of financial supervision. Financial inspection is to rectify economic order, strengthen financial management and maintain financial discipline, which is not only an objective need to prevent corrupt practices but also an effective means to maintain financial discipline and regulate financial and economic order. Financial inspection is a combination of the overall requirements of the financial system. Higher level relevant departments organize professionals and conduct in-depth public organizations to conduct on-the-spot inspection of the accounts, physical and financial activities of public organizations so as to supervise, inspect and evaluate the financial activities of public organizations A method.