一、财政监察的根本目标是实现民主政治下“公共财政”委托受托责任关系的对称和均衡历史地看,财政监察制度的建立是解决资源财产委托受托责任关系下委托人和受托人利益关系矛盾的一种基本国家财政制度,只不过专制体制下财政监察的目标是保护专制君主的私有财产,而民主制度下的 First, the fundamental goal of financial supervision is to achieve the symmetry and balance of the entrusted trust relationship under the “public finance” under democratic politics Historically, the establishment of the financial supervision system is to solve the contradiction between the interests of the principal and the trustee under the relationship between the entrusted resources and property The basic national financial system, but the autocratic system, the goal of financial supervision is to protect the private property of the monarchy, and under the democratic system