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财政监督泛指由国家权力机关、政府财政部门以及专业审计、监察部门等对于财政资金的规模、结构、使用效率以及合法性的监督管理。目前,我国财税领域存在挤占挪用财政资金和财政资金使用效益低下的现象,导致这种现象的原因是多方面的,财政监督力度不够是主要原因之一。本论文以财政监督的一般理论为指导,世界各国的财政监督概况为基础,从不同的角度对各国财政监督制度进行比较分析,并总结出可供我国借鉴的宝贵经验。
Financial supervision refers to supervision and management of the scale, structure, efficiency of use and legitimacy of financial funds by the state power organs, the government finance departments and professional auditing and supervision departments. At present, there is a phenomenon that the efficiency of using misappropriated financial funds and financial funds is low in the areas of finance and tax in our country. There are many reasons for this phenomenon. The inadequate financial supervision is one of the major reasons. This thesis, based on the general theory of financial supervision, based on the general situation of financial supervision in all countries in the world, analyzes the financial supervision systems of different countries from different perspectives and summarizes the valuable experiences that can be borrowed from our country.