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建国以来,我国的财政监督机构基本上是财政部的监督检查局(以前称“监督监察司”)、专员办和地方财政监督部门构成的。财政监督的发展大致经历了三个阶段。一是计划经济时期,财政监督主要是监管国有企业,主要目的是查补收入,主要方式是以查账为主。二是1994年分税制改革后,中央与地方财政分配关系发生了变化,中央财政收入占财政收入的比重快速提高,财政支出的监督成为重点,专项检查为主要方式。三是1998年随着公共财政体系的建立,部门预算、政府采购和国库集中支付等财政改革逐步推进,财政监督形成了“收支并举、监管并重”
Since the founding of the People’s Republic, our country’s financial supervision agency basically consists of the Ministry of Finance Supervision and Inspection Bureau (formerly known as the “Supervision and Inspection Department”), the Commissioner Office and the local financial supervision department. The development of financial supervision has gone through roughly three stages. First, during the planned economy, the financial supervision was mainly to supervise the state-owned enterprises. The main purpose of the financial supervision was to check up the revenue. The main method was to check accounts. Second, after the tax-sharing reform in 1994, the distribution of the financial revenue between the central government and the local governments has changed. The central government’s revenue as a percentage of its fiscal revenue has risen rapidly, and the supervision of fiscal expenditure has become the focus and the special inspection has been the main mode. Third, with the establishment of the public finance system in 1998, the fiscal reforms such as departmental budgets, government procurement and treasury centralized payment have been progressively promoted. The financial supervision has formed a pattern of “simultaneous payment and expenditure control and equal supervision”