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本文通过对“两权分离”与“财务监督的本质”的理论分析 ,提出了“以监督为手段的制约 ,以监督为目标的分权”思想 ,据此提出重建财务监督机制的若干设想。
Based on the theoretical analysis of the separation of ownership and the nature of financial supervision, this paper puts forward the idea of “using supervision as a means of restriction and decentralization with supervision as its goal”, and proposes several plans for rebuilding the financial supervision mechanism.