民主与法治：财政支出监督中的问题与对策

财政支出的监督是宪法和法律规定的一项重要的法律制度，监督是财政得以正确实施的保护伞。文章分析了当前我国财政监督法律制度的缺失，提出相应的对策，阐明了财政支出监督的重要性和紧迫性。

Democracy and rule of law： problems and countermeasures in the supervision of financial expenditure

Financial system is more s political than economy system. What we argues is to establish a democratic politics corresponding to the market economy. Supervision of financial expenditure is an important rule granted by the Constitution and the law, though there some problems in the implementations of it. For today＇s harmonious society, finance is a big problem and supervision is a protection for the correct action. In the meanwhile, well management of the finance means to protect the smooth operation of national economy. This paper analyzes the shortcomings in the present legal system of financial supervision and then acquires the measures to illustrate the importance and urgency of financial expenditure supervision.