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本文从财政监督的历史沿革、财政监督工作机制、财政监督机构队伍建设以及财政监督所取得的成效等方面介绍了财政监督的现状,并在分析全国“小金库”专项治理工作有关数据的基础上,揭示和剖析其在法律制度、方式方法、内部监督等方面存在的问题和薄弱环节,并在完善法制、强化内部监督、加强干部队伍建设等方面提出了强化全方位财政监督的对策建议,以充分发挥其在防治“小金库”长效机制中的积极作用。
This paper introduces the current situation of financial supervision from the aspects of the history of financial supervision, the mechanism of financial supervision, the construction of the team of financial supervision agencies and the effectiveness of financial supervision. Based on the analysis of the relevant data of the national “small treasury” special governance work On the basis of this, it reveals and analyzes its problems and weak links in the legal system, ways and means, internal oversight, etc., and puts forward countermeasures and suggestions on strengthening all-round financial supervision in improving the legal system, strengthening internal oversight and strengthening the cadre ranks building. In order to give full play to its active role in the long-term mechanism of preventing and controlling “small treasuries”.