摘要:财政监督作为财政管理的有机组成部分，贯穿于财政运行的各个环节，是保证国家财政政策和宏观调控目标实现的重要手段，对财政资源配置、收入分配和经济调节职能的有效发挥和国民经济的健康发展有重要的意义。随着社会经济的不断发展，财政监督也必须将随之不断调整充实。这是全面贯彻“三个代表”重要思想、落实科学发展观的必然要求，是全面建设小康社会和构建社会主义和谐社会的重要保障，是构建社会主义市场经济体制的重要环节，是推动政府职能转变的迫切要求，具有重要的政治、经济和社会意义。本文主要是在我国积极财政政策资金规模如此庞大的形势下，从财政监督存在的问题出发，研究如何更好地发挥财政监督作用，以保障积极财政政策的实施绩效和国民经济的恢复发展。

关键词：财政政策； 财政监督； 改革思路

Abstract:Financial oversight as an integral part of financial management throughout all aspects of the financial operation is to ensure that national fiscal policy and macroeconomic regulation and control an important means to achieve the objective of financial resource allocation, income distribution and functions of economic regulation and the national economy effectively Important for healthy development.With the continuous development of social economy, financial supervision must be continuously adjusted subsequently enriched.This is the full implementation of the "Three Represents ", implement the scientific concept of development inevitable requirement of building a well-off society and building a socialist harmonious society important guarantee for building a socialist market economic system is an important part of government functions is to promote Urgent requirement for change has important political, economic and social significance.This is mainly active fiscal policy in our large scale and true financial situation, from the problems Chufa financial supervision, research how to better play the role of financial supervision, to ensure the implementation of proactive fiscal policy performance and national economic recovery and development.

Key words： Active fiscal policy；Financial supervision；Reform