三、若干国家财政监督的基本做法与经验借鉴财政监督作为财政的一项重要职能,世界各国都有其不同做法,也有其共同的特征。从广义概念来看,欧美发达国家和一些发展中国家的财政监督一般都包括:议会监督、审计部门监督和财政部门监督三方面内容,这与我国的情况大致相同。以下介绍世界一些国家的主要经验和做法,旨在为我国构建公共财政框架下的财政监督提供有益的借鉴和启示。(一)美国的财政监督为加强对有关部门执行预算的监督,美国建立了一套体系比较完整、职责比较明确、依据比较充分的监督系统,并通过监督达到三重目的:确保机构根据法律要求并按正常的目的去开支;确保项目经常管理始终与法律及现行政策相一致;确保项目始终得到很好的管理并取得预算成果。美国在预算执行的监督方面主要采取以下几种制度:报告制度。法律规定有关部门必须按期对预算执行情况作出报告,并对报告的具体内容、期限甚至报告人都有明确要求。如总统预算管理办公室每年5月要向 Third, the basic practice of a number of national financial supervision and experience of reference Financial supervision as an important financial function, all countries in the world have their own different practices, but also have their common characteristics. From a broad sense, the financial supervision of the developed countries in Europe and the United States and some developing countries generally includes three aspects: supervision by the parliament, supervision by the audit department and supervision by the financial department, which is roughly the same as in our country. Here are some of the world’s major experiences and practices, designed to provide a useful reference and inspiration for China’s financial supervision under the framework of public finance. (I) Financial Supervision in the United States In order to strengthen the supervision of the relevant departments in implementing the budget, the United States has set up a set of relatively complete system of duties and responsibilities based on a relatively adequate monitoring system and achieved the triple objective of oversight: to ensure that the authorities, as required by law and Expenditures for normal purposes; ensure project management is always consistent with legal and ongoing policies; ensure project is always well managed and results achieved. The United States mainly adopts the following systems in the supervision of budget implementation: the reporting system. The law stipulates that relevant departments must report on the implementation of the budget on time and have specific requirements on the specific contents of the report, the deadlines and even the reporters. Such as the presidential budget management office every year in May to