国家基本钱财的取得、管理和使用涉及的内容很多,如税收、捐款、举债等各种筹款形式;经济和社会发展计划、预算和决算的审批;国家金融事业的管理,公共企业财政的管理等。就问题的实质看,税收和举债问题,预算和决算问题是国家财政的基本内容,西方国家的财政监督也主要集中在这两个方面。 (一)对税收和举债的控制在西方国家,大部分企业归私人所有,只有极少数由国家经 The acquisition, management and use of the state’s basic money involve many contents such as various forms of fund-raising such as taxes, donations, and borrowings; the approval of economic and social development plans, budgets and final accounts; the administration of state financial institutions and the management of public enterprises’ finances Wait. As for the essence of the problem, the tax and debt issues, the budget and the final accounts are the basic contents of state finance. The financial supervision of western countries is also mainly concentrated in these two aspects. (A) of the tax and debt control In Western countries, most of the businesses owned by private individuals, only a handful of countries