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随着我国社会主义市场经济体制的日益完善和公共财政框架的逐步确立,财政监督应该如何与之相适应,已成为一个迫切需要研究解决的重大现实问题。本报告试从理论、实践、政策的结合上,围绕财政监督的相关重要问题进行探讨,并提出今后的改革建议。一、财政监督的若干理论分析(一)正确界定财政监督的内涵监督,就其政治含义而言,是指对权力的制约。确切地说是对滥用或可能滥用权力的制约。毫无疑问,在现代文明社会,建立一个全面而不是单一的、实实在在而不是虚张声势的监督机制,这对于确保政府的廉洁和高效运行,促进社会经济政治的和谐和协调发展,具有非常重要的作用。财政监督是国家财政管理的重要内容,也是整个国家经济监督体系的重要组成部分。具体说,它是对财政资金的运动过程及其效果所进行的专门监控,是为实
With the improvement of China’s socialist market economic system and the gradual establishment of the public financial framework, how financial supervision should be adapted to it has become a major realistic issue that urgently needs to be studied and solved. This report tries to discuss the important issues related to financial supervision on the basis of the combination of theory, practice and policy and put forward suggestions for future reforms. First, a number of theoretical analysis of financial supervision (a) a correct definition of the supervision of the financial supervision, in terms of its political meaning, refers to the power constraints. To be precise, it is a constraint on the abuse or possible abuse of power. Undoubtedly, in modern civilized societies, establishing a supervisory mechanism that is comprehensive rather than single, real and not bluff is very important to ensure the clean and efficient operation of the government and to promote the harmonious and coordinated socio-economic and political development Role. Financial supervision is an important part of state financial management and an important part of the entire country’s economic supervision system. Specifically, it is a specialized monitoring of the process and effect of the financial funds, which is a