一、当前财政监督发展所面临的问题分析(一)财政监督的事前、事中监督不足近几年虽然财政监督方式由专项监督向日常监督、事前事中监督转化方面做了许多努力,但在实际工作中,对财政性资金运行的监督仍主要侧重于事后监督,通过对被检查单位报表、账簿的检查来实施。究其原因,主要是监督职责分工不明确,造成业务管理机构 First, the current financial supervision of the problems faced by the analysis of (a) the financial supervision in advance, inadequate supervision in recent years Although the financial supervision methods from the special supervision to the routine supervision, supervision and transformation in advance things have done a lot of effort, but in In actual work, the supervision over the operation of financial funds is still mainly focused on ex post supervision, which is implemented through the inspection of the reports and books of the inspected entities. The reason is mainly due to the unclear division of responsibilities between supervision and management, resulting in a business management institution