在我国社会主义市场经济不断完善与发展的推动下,我国的公共财政管理模式取得了显著的基本,基层财政监督工作也因此面临着空前的发展机遇与挑战。本文依据这一实际情况,以基层财政监督机制为着眼点,从其主要工作内容,当前存在的问题与缺陷以及相应的改进与完善措施入手,对其进行了较为详细的分析与阐述,并据此论证了进一步加强与完善基层财政监督机制在完善财政监督职能乃至推动经济社会发展过程中所起到的至关重要的作用与意义。 Under the constant improvement and development of the socialist market economy in our country, the public finance management mode of our country has made a significant foundation. Therefore, the grass-roots financial supervision work faces unprecedented opportunities and challenges for development. Based on this actual situation, this paper focuses on the grassroots financial supervision mechanism, starts with the main contents of work, the existing problems and defects as well as the corresponding improvement and perfection measures, and analyzes and elaborates it in more detail. According to This demonstrates the crucial role and significance of further strengthening and perfecting the grassroots financial supervision mechanism in improving the financial supervision function and even promoting economic and social development.