“机制”是按一定方式运动并随时间变化的动态过程,其运动性质主要取决于结构部分及其联动方式。机制系统分为动力机制、传导机制和工作机制,而各地财政部门探索的目标则是尽量避免财政监督委派制系统出现动力不足、传导失效抑或工作不灵等问题。目前理论研究和工作探索中主要以工作机制为主,动力机制、传导机制的研究成果则相对较少。财政监督委派制机制建设将是对传统监督思维和模式的一 “Mechanism ” is a dynamic process that moves in a certain way and changes with time. The nature of its movement mainly depends on the structure part and its linkage. The mechanism system is divided into motivation mechanism, transmission mechanism and working mechanism. However, the objectives pursued by the financial departments in all localities are to try their best to avoid problems such as lack of motivation, ineffective conduction or ineffectiveness of work in the system of financial supervisory commissioners. The current theoretical research and work to explore the main mechanism of work-based, dynamic mechanism, the conduction mechanism of the research results are relatively small. The construction of a system of financial supervisory appointments will be one of the traditional modes of supervision and oversight