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实施财政监督是财政工作的重要组成部分。研究财政监督工作,必须探讨其应该遵循的原则,这是做好财政监督工作的重要前提,也是财政监督理论研究的重要方面。笔者认为,根据我国社会主义财政本质特征和工作实践,财政监督原则应该包括: 一、依法监督的原则财政监督过程中检查、督促、矫正、制裁等各项活动的开展,都必须以法为依据,离开了法的标准,是非就无法辩明,监督就无法进行。因此,依法监督是财政监督
The implementation of financial supervision is an important part of the financial work. To study the work of financial supervision, we must explore the principles that should be followed. This is an important prerequisite for doing a good job of financial supervision and an important aspect of the theoretical study of financial supervision. According to the essence of our country’s socialist finance and work practice, the principle of financial supervision should include: First, the principle of supervision by law The inspection, supervision, rectification and sanctions and other activities in the process of financial supervision must be based on the law , Left the standard of law, right and wrong can not be identified, supervision can not be carried out. Therefore, supervision by law is financial supervision