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财政“大监督”是财政部在全国财政监督工作专题会议上提出的一个全新的理念,是一次对财政监督理论的新的尝试与革新,对于推进我国财政监督的发展有莫大的功绩。这个理念提出至今,已经对我国的财政监督工作起了很大的作用,但在它的推广上以及理念的提出时还有一定的问题存在。本文是对财政“大监督”的内涵进行的深入剖析,主要涉及的是其三个方面的内容,即全面参与、全面覆盖、全程监控三个方面。这三个内容是财政“大监督”的核心所在,只要能够对这三个方面有所领悟,也就解决了实现财政“大监督”的主要困难。
The “Great Supervision” of the Ministry of Finance is a brand new concept put forward by the Ministry of Finance at the special session on financial supervision of the whole country. It is a new attempt and innovation on the theory of financial supervision and has a great merit in promoting the development of China’s financial supervision. This concept has been proposed so far and has played a significant role in our country’s financial supervision work. However, there are still some problems in its promotion as well as its concept. This article is an in-depth analysis of the connotation of the “big supervisor” of finance, which mainly covers three aspects: full participation, comprehensive coverage and full monitoring. These three elements are the core of the “big supervisor” of finance. If we can make some comprehension on these three aspects, we will solve the major difficulties of realizing the “big supervisor” of finance.