【摘 要】
：
财政监督与监督财政是财政监督管理工作中的两个方面,既有区别,又密切联系.监督财政是财政监督的基础和根本形式,既内含于财政监督之中,又是一个相对独立的组成部分,它在很大
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财政监督与监督财政是财政监督管理工作中的两个方面,既有区别,又密切联系.监督财政是财政监督的基础和根本形式,既内含于财政监督之中,又是一个相对独立的组成部分,它在很大程度上决定着财政监督的层次和水平;财政监督是监督财政的延伸和拓展,完整的财政监督体系对监督财政目标的最终实现,是必不可少的.二者相辅相成,密不可分.正确认识财政监督与监督财政的关系,对于依法理财,依法治国,维护社会主义经济秩序和财经纪律,具有重要意义.
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