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财政监督守护着财政资金和财政秩序,确保财政资金的安全、规范、有效、促进财经秩序。近几年来,财政监督部门围绕“做大蛋糕”“切好蛋糕”主线。把关系老百姓切身利益以及社会关注的重点、热点、难点作为突破口,逐步建立并完善了财政收入、财政支出、会计、金融及内部监督机制,确保公共财政阳光真正惠及了千家万户。但是在社会主义市场经济体制下财政监督运行机制在一定程度上存在着监督主体与客体的不适应、不对称、不到位现象,从监督的范围、监督的方法、监督的效果等方面来看,深度和广度还远远不够,并且缺乏权威性、及时性与有效性,主要表现在以下几个方面。
Financial supervision guarding the financial capital and financial order, to ensure the safety of financial funds, regulate and effectively promote the financial order. In recent years, the financial supervision departments around the “big cake” “cut the cake ” main line. Take the immediate interest of ordinary people and the key, hot and difficult issues of social concern as a breakthrough point, and gradually establish and improve the fiscal revenue, financial expenditures, accounting, finance and internal oversight mechanisms to ensure that the public finance sunshine really benefits millions of households. However, under the socialist market economic system, the operation mechanism of the financial supervision exists to a certain extent the incommensurate, asymmetrical and ineffectiveness of the subject and object of supervision. From the aspects of the scope of supervision, the method of supervision and the effect of supervision, Depth and breadth is far from enough, and the lack of authority, timeliness and effectiveness, mainly in the following areas.