摘要
财政监督是财政管理的有机组成部分,是国家经济监督体系不可或缺的重要环节。财政监督要坚持服务大局、服务中心工作,促进社会经济科学发展。充分发挥财政监督职能作用,构建信息共享、监管合力的体系和全过程、全天候财政监督格局,促进财政监督成效进一步提高。坚持依法监督、科学监督,进一步促进财政监督规范化和法制化建设。处理好监督与改革和发展的关系,使监督效应最大化。加强调研和理论研究,强化理论指导,推动财政监督健康发展。
Financial supervision is an integral part of finance management and is an indispensable key link in the national economic supervising system. The content of financial supervision is to insist on serving the overall situation, serving the work of central importance and accelerating the scientific development of the society and the economy. It is required to give financial supervision a full functional play by establishing a system of information sharing and coordinate supervising, so as to form'an all-weather financial supervision pattern through the entire process to further improve its efficiency. Meanwhile, it should be insisted to carry out financial supervision scientifically and in accordance with the law, in order to further promote standardization and legislation of financial supervision. The relationship between supervision and reform and development should be well dealt with, so as to maximize the effect. The investigation, theoretical research and theoretical guidance should also be strengthened to promote the healthy development of financial supervision.
出处
《当代财经》
CSSCI
北大核心
2009年第4期5-9,共5页
Contemporary Finance and Economics
关键词
财政监督
科学发展
和谐社会
财政管理
financial supervision
scientific development
harmonious society
finance management