随着我国市场经济体制的确立,在此经济基础之上的公共财政也在建设之中。从宏观调控及经济发展的角度来看,财政的地位越来越重要。财政监督在财政管理体系中的地位日益增强,成为整顿经济秩序和加强财政管理的重要手段。因此,在新形势下,财政监督工 With the establishment of the market economy system in our country, public finances based on this economic foundation are also under construction. From the perspective of macro-control and economic development, the status of finance has become increasingly important. Financial supervision has become increasingly prominent in the financial management system and has become an important means of rectifying the economic order and strengthening financial management. Therefore, in the new situation, financial supervisors