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作为财政监督的重要组成部分,县级财政监督在强化财政管理、严肃财政纪律等方面起着及其重要的作用。良好的财政监督可以推动党的廉政建设,维持正常的经济秩序,以及促进国家的经济发展,提高经济发展水平等。因此可以看出,做好财政监督对于国家的整体发展有着极其重要的作用。但是就目前来看,我国县级的财政监督仍然存在较大的问题,不能很好的满足上级财政监督的要求。因此,本文将结合已有的研究文献,对我国目前县级财政监督的现状进行了分析,探讨了里面存在的一些问题,并且针对这些问题提出了一些实质性的改进措施与建议。
As an important part of financial supervision, county-level financial supervision plays an important role in strengthening financial management and serious financial discipline. Good financial supervision can promote the building of a clean government, maintain a normal economic order, and promote the country’s economic development and economic development. Therefore, we can see that doing a good job in financial supervision plays an extremely important role in the overall development of the country. However, for the moment, the financial supervision at the county level in our country still has major problems and can not meet the requirements of the higher level of financial supervision. Therefore, this article will combine the existing research literature to analyze the current status of county-level financial supervision in our country, discuss some existing problems, and put forward some substantive improvements and suggestions for these problems.