根据现代公共管理理念,利用公共财政资金为公民提供公共服务和公共产品的公务员或政府雇员被定位为接受公民委托、管理和经办公共事务的代理人。温家宝总理也指出:“政府的一切权利都是人民授予的。”这一理念告诉我们:第一,财政分配的终极目标是公民的福祉,是“取之于民,用之于民”;第二,既然在财政分配过程中政府是接受公民授权而从事财政活动,在这一意义上它是“代理人”,因而必须根据这一定位对其行为加以监督和约束。当然无争议且透明的财政活动具有较强的公信力,也容易监督和约束。所以财政监督的重点是经济学所说的“剩余行动”。在财政活动中,由于信息不完全和不对称,以及法规制度不健全或执行不力,客观上也存在相当多的无法觉察和无法准确评判、从而也无法约束的具有争议性和隐藏性的“剩余行为”,这样的行为最容易偏离财政分配的最终目标。 According to the modern concept of public administration, civil servants or government employees who use public finance funds to provide public services and public goods to their citizens are positioned as agents entrusted by citizens to manage and handle public affairs. Premier Wen Jiabao also pointed out: “All the government’s rights are granted by the people.” This concept tells us: First, the ultimate goal of fiscal allocation is the well-being of citizens, which is “taking advantage of the people and making use of them for the people.” Second, since the government is engaged in financial activities in the process of fiscal distribution, it is “agent” in the sense that it is authorized by citizens. Therefore, it must supervise and bind its actions according to this position. Certainly uncontroversial and transparent financial activities have strong credibility and are easy to supervise and bind. Therefore, the focus of financial supervision is what economics calls “residual action.” In the financial activities, due to incomplete and asymmetric information, as well as the imperfect or poorly implemented laws and regulations, there are also a lot of objective and controversial and hidden “residuals that can not be judged and can not be accurately judged Behavior ”, this behavior is most likely to deviate from the ultimate goal of the financial allocation.