目前我国近代也开始了对财政监督问题的研究,而且对这方面的研究如雨后春笋般的多,但是基本上大部分都是以实证、政策研究为主基调的,对理论的研究则是凤毛麟角。本文将从财政监督的主体和财政监督的客体的策略行为来实现规范,来解决关于财政监督中的逆向选择、道德风险和信息不对称的问题。 At present, our country has begun to study the issue of financial supervision in modern times, and there are many studies on it in this area. However, most of them are mostly based on empirical research and policy research. However, theoretical research is rare. This article will standardize the tactics of the subject of financial supervision and the object of financial supervision to solve the problem of adverse selection, moral hazard and information asymmetry in the financial supervision.