China's financial supervision and audit supervision responsibility of some cross reduces the efficiency of government supervision, influence the effect of the supervision, brought by supervision unit To the heavy burden. Based on supervision and cross areas, through the essence and characteristics of financial supervision and audit supervision theory analysis, the author proposed some methods to solve the functions of three. Research and solve the problems, to straighten out the supervision level, establish and improve to adapt to the development of the socialist market economy of finance and audit supervision system has important significance.

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