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财政监督是世界各国财政共同面临的问题,具有普遍规律性。由于各国国体、政体以及国家机构设置存在差异,对财政监督的概念、定义、划分类型及监督重点和方式方法等存在这样那样的差异。比较国外市场经济发达国家的财政监督理论与实践,分析其制度与职责、机构设置以及监督重点内容和监督程序等,对我国财政监督的深入发展具有重要的借鉴意义。
Financial supervision is a common problem faced by all the countries in the world in finance and has universal laws. Due to the differences in the setting of the state body, the government body and the state institutions in various countries, there are such differences in the concepts, definitions, types of division, supervisory focus and methods of financial supervision. Comparing the theory and practice of financial supervision in developed countries with foreign market economy, analyzing its system and functions, setting up of institutions, supervising the key contents and supervisory procedures are of great significance to the further development of financial supervision in our country.