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随着我国改革开放步伐的不断深化,财政监督在构建和谐社会中发挥着独特的作用,无论是理论探索还是实践环节都取得很大的成绩。但是由于相关法律建设还处于相对不完善的地步,各级财政部门还存在这样那样的工作偏差,特别是重视财力分配而比较轻视财政监督的倾向还很严重,使得财政监督的相关职能的发挥出现滞后的特征,其财政监督的有效性、权威性和针对性没
With the deepening of the pace of China’s reform and opening up, the financial supervision plays a unique role in building a harmonious society. Both theoretical exploration and practical aspects have achieved great success. However, due to the relative imperfections in the construction of related laws, the financial departments at all levels still have such discrepancies in work. In particular, the tendency to pay more attention to the supervision of the public finance than the emphasis on the financial allocation of resources is still very serious, and the relevant functions of the financial supervision are brought into play The characteristics of lag, the effectiveness of its financial supervision, authority and relevance did not