论文部分内容阅读
2009年美国通过《经济复苏与再投资法案》,制定资金总额高达7870亿美元的经济刺激一揽子计划。针对巨额的财政资金投入,法案特别提出两大监管要求,即透明和问责。美国的政府责任总署、总监察长办公室、注册会计师共同构成了问责团体,形成协同监督财政资金使用是否合法、经济、高效的立体审计监督网络。本文拟在借鉴美国经验的基础上,提出加强我国财政资金审计监督的建议,以期实现我国构建法治政府、责任政府、效率政府的改革目标。
In 2009, the United States adopted the “Economic Recovery and Reinvestment Act” and formulated an economic stimulus package with a total capital of 787 billion U.S. dollars. In response to huge amounts of financial resources, the bill puts forward two regulatory requirements in particular, namely transparency and accountability. The United States Government’s Responsible Agency, the Office of the Inspector General and CPAs jointly formed the accountability group, forming a three-dimensional audit and supervision network that is synergistic with the supervision of whether the use of financial funds is legal, economical and efficient. Based on the experience of the United States, this article proposes to strengthen the auditing and supervision of China’s financial funds, with a view to achieving the goal of building a government ruled by law, a responsible government and an efficient government in our country.