对当前加强财政监督职能的思考

随着社会主义市场经济的不断发展和完善，对政府部门依法行政的呼声越来越高，财政部门作为国家重要的经济管理部门，其运作的成功与否，关系到国发展和改革的成败，财政监督检查作为国家经济监督体系和国家宏观调控机制的有机组成部分，必须随着经济体制改革的深入和社会主义市场经济的发展而逐步完善并发挥重要作用，本就是在这一思想指导下，对当前如何加强财政监督职能作了一些思考。

Thoughts on Strengthening Fiscal Supervision at Present

Along with the development and perfection of the socialist market economy, the voice for legal administration of government department is rising. As an important part of the state economic management, public finance departments are crucial to the success of the national development and reform. As the organic part of national economic supervision system and macro-control mechanism, the fiscal supervision and inspection must gradually be perfected and play important role in the deepening of the economic system reform and developing of the socialist market economy. This essay explains some thoughts on how to strengthen the function of fiscal supervision at present stage under the guidance of the aforementioned i-deas.