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改革开放以来,我国财政监督工作在实践中不断探索,开拓创新,初步建立起了一套与国家财政管理体制相适应的分级财政监督体系,在维护财税政令统一和财政权益、规范经济秩序、保障预算执行和财政正常运行等方面发挥了重要作用。随着社会主义市场经济体制的确立和完善,国家财政职能逐步向宏观管理转变,财政监督工作已得到社会各界前所未有的重视,这既对财政监督工作提出了更高的要求,也给改进和加强财政监督工作赢得了一个良好的机遇。如何建立一个适应社会主义市场经济需要、符合经济改革和发展要求的财政监督管理体系和科学的运行机制,已成为我们面临的一项重要而紧迫的任务。
Since the reform and opening up, China’s financial supervision work has constantly explored, pioneered and innovated in practice, and initially established a hierarchical financial supervision system that is compatible with the state’s financial management system. While safeguarding the fiscal and taxation ordinances and fiscal rights and interests, standardizing the economic order and safeguarding Budget implementation and financial normal operation has played an important role. With the establishment and perfection of the socialist market economic system, the state finance function has gradually shifted to macroeconomic management and the financial supervision work has received unprecedented attention from all sectors of society. This not only sets higher requirements for financial supervision but also improves and strengthens Financial supervision has won a good opportunity. How to establish a financial supervision and management system and a scientific operation mechanism that meet the needs of a socialist market economy and meet the requirements of economic reform and development has become an important and urgent task facing us.