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一、国际经验综述 综观国际做法,财税监督主要可以分为四种类型: 第一种类型是立法监督制度,即通过制定财政、国有资产、财务管理、会计的相关法律,依法管理国家总预决算。审计机关和监督机关向国会负责。立法监督制度通常又分为两种情况:(1)在宪法中对财税监督作出明确规定,英国是在《宪法》中对财政收支作出规定最早的国家。德国、瑞士、意大利的《宪法》对财政收支的一切活动均有规定,从预算税收国库到审计等均在法律范围内进行。(2)在宪法作出规定基础之上,还设有专门法对财税监督作出更为具体的规定,如美国、法国、加拿大等国。美国国会在1921年中颁布《预算及会计法》。
I. Overview of International Experience Looking at international practices, there are mainly four types of fiscal and taxation supervision: the first type is the legislative supervision system that manages the overall national budget by formulating the relevant laws on finance, state-owned assets, financial management and accounting . Audit and oversight bodies are accountable to Congress. Legislative supervision system is usually divided into two situations: (1) in the constitution of fiscal and taxation to make it clear that the United Kingdom in the “Constitution” on the fiscal revenue and expenditure to make the earliest countries. The Constitution of Germany, Switzerland and Italy provides for all activities of the fiscal revenue and expenditure, ranging from the budgetary tax treasury to auditing, etc., all within the law. (2) On the basis of the provisions of the Constitution, there is also a special law to make more specific provisions on fiscal supervision, such as the United States, France, Canada and other countries. The United States Congress promulgated the Budget and Accounting Law in 1921.