《预算法》、《会计法》、《注册会计师法》、《财政违法行为处罚处分条例》和《财政部门监督办法》等法律法规,在赋予财政部门监督职责同时也规定了较为完善的财政监督检查程序。各级财政部门按照上述法律规定,积极履行职责,较好推动了财政监督事业发展。然而,随着改革发展深入推进,世情、国情、财情都在发生着深刻变化,现有的财政监督检查工作机制也暴露出了一些不足和问题。(一)检查工作存在一定随意性。根据现行财政监督检查工作模式,财政部门实施监督一般采取专项监督和日常 The laws and regulations such as the Budget Law, the Accounting Law, the Law on Certified Public Accountants, the Regulations on the Punishment of Fiscal Offenses and the Measures for the Supervision of the Financial Departments also give oversight responsibilities to the financial departments and also provide more sound financial supervision Check the program. Financial departments at all levels in accordance with the above laws and regulations, actively perform their duties, better promote the development of financial supervision. However, with the deepening of the reform and development, profound changes have taken place in the world situation, the national conditions and the financial resources. Existing financial supervision and inspection work mechanisms have also exposed some shortcomings and problems. (A) There is a certain degree of randomness in the inspection work. According to the current financial supervision and inspection work model, the implementation of supervision by the financial sector generally take special supervision and daily