论文部分内容阅读
市场经济、财政职能、财政监督三者之间存在内在和必然的联系。市场经济制约着财政职能和财政监督的内容和形式,财政职能影响着市场经济体制和财政监督的运行和状态,财政监督决定着市场经济和财政职能的效率和公平。因此,财政监督的地位和作用问题,要从市场经济和财政职能两方面去理解。一、社会主义市场经济两重性与财政监督市场经济是一种建立在广泛发达的商品经济基础之上的生产社会化的社会经济形式,是一种经济主体自主决策、以价格为主要决策信息、以物质利益为决策动力、通过市场进行决策协调的资源
Market economy, financial functions, financial supervision between the three inherent and necessary link. Market economy restricts the content and form of financial functions and financial supervision. Financial functions affect the operation and status of market economy system and financial supervision. Financial supervision determines the efficiency and fairness of market economy and financial functions. Therefore, the status and role of the financial supervision should be understood from both the market economy and the financial functions. First, the duality of the socialist market economy and financial supervision Market economy is based on a widely developed commodity economy based on the production of socialized social and economic forms, is a decision-making economic entities, prices as the main decision-making information to Material interests are the motivation for decision-making and resources for decision-making coordination through the market