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每年一次全国性的财政税收财务大检查的监督方式取消后,怎样建立起与社会主义市场经济体制和财政职能转变相适应的财政监督方式,是一项亟待研究的重大课题。为促进财政监督有所创新,有更大的作为,有必要对以往的财政监督进行反思,从而有针对性地对财政临督机制进行改革,以便更好地发挥财政监督的综合效能。财政监督认识上存在偏差财政监督认识上的偏差,影响了财政监督法制化、规范化、制度化的建设进程。一是在实际工作中,偏重于通过监督检查挽回财政收入,财政监督效能没能充分发挥,使人们对财政监督职能的认识发生了偏差。结果出现了把财政监督专职机构由加强财政管理、保障
How to establish a financial supervision mode that is suitable for the transformation of the socialist market economic system and fiscal functions after the cancellation of the supervisory system for conducting a nationwide large fiscal and taxation financial examination each year is a major issue to be studied urgently. In order to promote innovation in finance supervision and to make greater efforts, it is necessary to reflect on the previous financial supervision so as to reform the financial supervision mechanism in a targeted manner in order to give full play to the overall effectiveness of financial supervision. The deviation of the financial supervision from the deviation of the financial supervision cognition has affected the legalization, standardization and institutionalization of the financial supervision. First, in actual work, emphasis should be placed on saving fiscal revenue through supervision and inspection, and the effectiveness of financial supervision has not been brought into full play. As a result, people’s understanding of the function of financial supervision has been biased. The result appeared to strengthen the financial supervision and protection of the full-time financial supervision agencies