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同行政、法律手段相比,财政反腐的重点不在于以财政措施作为主动出击的工具,而是要通过制度建设完善公共财政体系,规范政府行为,对腐败形成天然的隔离。从这个角度来看,财政反腐的重点更在于预防。财政与腐败的基本关系链条包括三个环节,即政府部门经费有多渠道来源、政府收支只有一部分进预算、政府部门的经费分散管理。英、美、法和新加坡等国财政的一些措施可以有效截断这一链条,为我国的财政反腐提供了经验借鉴。
Compared with the administrative and legal means, the focus of financial anti-corruption lies not in taking financial measures as a tool to take the initiative. Rather, it should establish a perfect system of public finance through public institutions, standardize government actions and create a natural separation of corruption. From this perspective, the fiscal anti-corruption focus more on prevention. The basic relationship between finance and corruption includes three links in the chain, that is, there are multiple sources of funding for government departments, only part of the government revenue and expenditure is budgeted, and the government departments’ funds are distributed and managed. Some measures taken by the finance departments of Britain, the United States, France and Singapore can effectively cut off this chain and provide a reference for China’s fiscal corruption.