财政监督工作是整个财政工作的重要环节,在市场经济快速发展和依法行政依法理财的新形势下,加强财政监督是经济管理的需要,也是社会管理的需要。目前,虽然由中央到地方各级财政部门在财政监督工作方面作了许多工作,财经秩序正在向好的方面转化。但也必须看到,在经济领域中违反财经纪律的现象还比较普遍,财政、财务收支约束不严、控制不力,财政专项资金挪用现象时有发生,奢侈浪费、贪污现 Financial supervision is an important part of the entire financial work. With the rapid development of the market economy and the legal administration of wealth according to law in the new situation, it is necessary for economic supervision to strengthen financial supervision as well as for social management. At present, although much work has been done by the financial departments at the central and local levels in financial supervision, the financial and economic order is being transformed into a good one. However, we must also see that violations of financial and economic disciplines in the economic field are still relatively common. The fiscal and financial revenues and expenditures are not strictly controlled and are not well controlled. Misappropriation of special funds for finance has occurred from time to time.