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完善的财政税收管理机制,不仅可以对财政税收进行一定程度上的控制,还能大大提高监督管理的的水平。通过优化财政税收管理机制,可以使各种监督协调机制有条不紊的结合起来,为推动财政税收创新型改革发挥着积极的作用,在执行具体的管理过程中,既能实现财务模式的创新,又为经济社会发展奠定了坚实的基础。因此,进行财政税收体制监督机制模式的优化,刻不容缓。为此,本文将通过借鉴国外的经验,分析我国财政税收体制监督机制模式,并提出相应的建议,为我国财政税收监督体制的优化提供参考。
A sound fiscal revenue management mechanism not only controls the fiscal revenue to a certain extent, but also greatly enhances the level of supervision and administration. By optimizing the fiscal and taxation management mechanism, various supervisory and coordinating mechanisms can be systematically combined and played an active role in promoting innovative reforms of fiscal revenue. In the process of implementing specific management, both the innovation of the financial model and Economic and social development has laid a solid foundation. Therefore, it is urgent to optimize the mode of supervising the fiscal and taxation system. To this end, this article will learn from foreign experience, analysis of China’s fiscal and taxation system supervision mechanism model, and put forward corresponding suggestions for the optimization of fiscal revenue supervision system to provide a reference.