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财政监督的依据是国家设立的财政法律法规,目前,我国有关财政监督的规定,主要在《预算法》、《会计法》和《税收征管法》等法律法规中体现,财税监督的法律法规还不健全,而且相应的条款往往是原则性的,操作性也不强,对财政部门履行监督职能的规定不完整、不系统,特别是缺乏实施财政监督的程序性法规,导致财政监督手段弱化,财政资源分配使用不合理、国有资产大量流失并给权力滥用者和腐败分子以可乘之机。比如在预算监督立法中,1995
The basis for financial supervision is the financial laws and regulations established by the state. At present, the regulations on financial supervision in our country are mainly reflected in the laws and regulations such as the Budget Law, the Accounting Law and the Law on the Administration of Tax Collection. The laws and regulations on fiscal supervision Not perfect, and the corresponding provisions are often principled, operational is not strong, the provisions of the financial sector to perform its oversight function is not complete, not systematic, especially the lack of procedural rules for the implementation of financial supervision, resulting in weakening the means of financial supervision, The irrational use of the allocation of financial resources, the massive loss of state assets and the opportunity to abuse power and corrupt elements. For example, in budget supervision legislation, 1995