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在现代社会,凡是实行市场经济的国家,对财政监督都十分重视。一些市场经济较发达的西方国家,在长期的市场经济实践中,都建立起一套比较健全的,由多环节构成的财政监督机制,用以保证在市场经济条件下,财政监督所特有的权威性、严密性、广泛性和实效性能得到充分合理的运用。这是社会长期实践所证明了的,保持市场经济和现代社会协调健康运行的一个关键性的条件。这里体现出的一个共同性的主要特点是:在现代财政监督机制的构成环节中,国家最高权力机关通过民主程序、运用财政预算范畴所实施的法制监督,居于基础性和主导性地位,受到高度的重视。当然,这是建立在资本主义私有制基础上的财政监督机制,它只能是资产阶级实行专政的民主形式在财政管理上的运用。从而也决定了其难以克服的虚假性、虚弱性和局限性。
In modern society, all countries that implement a market economy attach great importance to financial supervision. In some long-term market economy practices, some well-developed western countries have set up a relatively sound and multi-link financial supervision mechanism to ensure that the financial supervision’s unique authority under market economy conditions Sex, rigorous, extensive and practical performance has been fully and reasonably used. This is evidenced by long-term social practice and a key condition for maintaining a market economy and coordinating the healthy operation of modern society. The main characteristic of a commonality embodied here is that in the constitutional links of the modern financial supervision mechanism, the supervisory authority of the state through the democratic procedure and the application of the budgetary supervision of the legal system has its basic and dominant position and is highly regarded The importance of. Of course, this is a financial supervisory mechanism based on the private ownership of capitalism. It can only be used in the financial management of a democratic form of dictatorship of the bourgeoisie. Which also determines its insurmountable falsehood, weakness and limitations.