完善我国财政监督问题研究.pdfVIP

东北师范大学硕士学位论文 A-bs仃act h1 recem yearS，CmnaIs compreher塔iVe s仃engm haS been co幽饥lSly iIlcre部洫g．n has becn nle par哆aIld 90vemments s缸ate舀c task mat岫pleme嘶ng也e scientijEic conc印t of deIvelOpment aIld building a socialist kmn0Ilio．us socie哆．They d叩endS on也e goVemment’s Macr0-co川rol nlat implemeIltiI坞廿1e scieIItijcic concept of出welopment锄d buil幽g a sOcialist h锄10Iliolls soci啊，Fiscal policy is one of mc most洫pon锄tools．The e虢ct of fiscal policy on whe也er it is雄lp】的pria：te aIld re嬲ona：ble policy m议，But its ope枷on is in plaCe i11血e also afrects the resllltS．So，也e goVemm∞t should use a r跹ge of t001s t0 moIlitor如ancial 0versight of也e opem：tion of capital，test ttle opemtion of丘scal policy ea—ects，so mat tlle betcer solution to me eC0r10mic and socim deVelopment of conl瑚uiictions， fiI姗cial supervision becomes more and more妇ponant． ．FiIlancial supervision besideS nle broad concept锄d me n躺w concept，Ⅱle broad 丘瑚lncial跚peⅣision is the maill means of moIlit0血g cemlin缸锄cial acti啊石es wi也in也e sC叩e of nle eXercise of superviso巧卸血耐锣aCts．Broadcr缸姗cial鲫pervision is a multi-liIlk，mlllti—ch锄el moIlito血喀sys馏玛it not oIlly inclu曲lg me supervision au血ority， but 2Llso iIlcludiIlg丘Ilancial insmutions，锄d me吼lpervision of me audit orgaIls，judicial o唱缸ls，觞weU淞me supeⅣision of C0mmunity跚．FIeⅣision．It’s C0ntent including oversight of me budget，me supervision of reVenue collection and m觚Lagem髓_t丘nancial蚰peⅣision 纽d financial supervisio玛觚d otller credit．They are rela石Vely ind印髓ldent，imerrelated and togemer constitute me whole fiIl趾cial supervision．Financial sl】【peⅣision‘s也eoretical basis consist in缸le meo巧of r髓t-seeking，COInInissioned-ag∞cy meo巧锄d nleo巧of public 丘mnce．We le锄舶m t11e UIlited S骶s，J印a玛Gem姗y，F瑚ce fin趴cial Supervision on ttle basis of experience，miIlisterS are on me iI】1provement of(、hiD西s supervision leVel ofⅡ1e work of seVer2Ll inspiral[ioIls．C垴耐s cu口ent缸ancial supervisio玛mere stiU exist a lot of problems，baSed 0n me an甜ysis on the b嬲is ofmese issues，we give me iInprove血e response t0 ctlilla f