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一、当前财政监督机制运行中存在的主要问题目前我国财政监督机制从监督的范围、监督的方法、监督的效果等方面来看,深度和广度还远远不够,财政监督还缺乏权威性、及时性与有效性,与发展社会主义市场经济和振兴财政的要求相差甚远。主要表现在:1、财政监督的覆盖面窄。从财政监督的本质要求看,其监督范围至少要包括三个层次:一是财政性资金收支活动的全过程;二是执行财政财务制度的所有单位和个人;三是结合国民经济运行状况对财政运行质量进行检查与分析。就财政监督的微观体现而言,在两权分离的背景下,随着国家与企业分配关系及财政银行双方在企业
First, the main problems existing in the operation of the current financial supervision mechanism Currently, the depth and breadth of the financial supervision mechanism in our country are far from enough in terms of the scope of supervision, the method of supervision and the effect of supervision. The financial supervision also lacks authority and timely Sexuality and effectiveness fall far short of the requirements of developing a socialist market economy and rejuvenating finance. Mainly in: 1, the coverage of financial supervision is narrow. From the essential requirements of the financial supervision, the scope of its supervision should include at least three levels: First, the entire process of revenue and expenditure of financial funds; second, all units and individuals that implement the financial and financial system; Third, in light of the operational status of the national economy Financial operation quality inspection and analysis. As far as the micro-reflection of financial supervision is concerned, in the context of the separation of the two rights, with the distribution of state and enterprise and the relationship between the financial banks in the enterprises