伴随着我国逐渐朝着市场经济体制的方向进行转型,在这个重要的历史时期,人们应当清楚地认识到财政监督体系的加强完善对于各行政事业单位中财政资金管理方面的重要作用。财政监督的具体实施作用是针对财政资金的流动加以监管和控制,其本质是一种财政管理的有效途径。首先对于行政事业单位中财政监督的作用和意义进行阐述,之后对当前阶段中财政监督所存在的不足之处进行思考,提出完善和解决意见。 With the gradual transformation of our country toward the market economy system, people should clearly recognize in this important historic period that the strengthening and perfection of the financial supervision system plays an important role in the management of financial funds in various administrative institutions. The specific implementation of the financial supervision is to monitor and control the flow of financial funds, its essence is an effective way of financial management. First of all, it elaborates the function and significance of financial supervision in administrative units, then ponders over the shortcomings of the current financial supervision in the current stage, and puts forward suggestions for improvement and resolution.