丹麦是北欧市场经济比较发达的国家,丹麦财政不仅在公共领域内履行着资源配置、收入再分配和宏观调控职能,在财政监督方面也发挥着重要作用。一、在以法制强化预算约柬的前提下,依法进行财政监督。丹麦是法制水平较高的市场经济国家,政府预算的刚性和透明度主要靠法制约束和保障。即从宪法、预算法规和行政命令等三个层次,对预算的编制审批、执行和监管作出详细的规定。如国家宪法规定:“未经国会批准,政府不能征税,经费不能拨付,预算执行中的超收,只能用于削减财政赤字或结转下年使用,不得用于安排追加当年支 Denmark is a country with comparatively developed market economy in the Nordic countries. The Danish finance not only performs resource allocation, redistribution of income and macro-control functions in the public sphere, but also plays an important role in financial supervision. First, under the premise of strengthening the budget by the legal system, financial supervision should be conducted in accordance with the law. Denmark is a market economy country with a high level of legal system. The rigidity and transparency of the government budget mainly depend on the legal system and protection. That is, from the constitution, budget laws and administrative orders and other three levels, the preparation, approval, implementation and supervision of the budget to make detailed provisions. Such as the national constitution: ”Without the approval of the National Assembly, the government can not be taxed, the funds can not be allocated, the budget implementation of the excess, can only be used to reduce the fiscal deficit or carry forward the next year, shall not be used to arrange additional current year branch