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财政监督的宗旨,是谋取财政效率最大化,监督力度最大化,从而达到公众利益最大化。打造“阳光财政”,公开、公正理财,规避“暗箱操作”中种种舞弊行为无疑是实现这一宗旨的题中之义。正因如此,高层决策层正在为“公开”二字做文章。财政部副部长楼继伟日前在“第二届中国财富论坛”上表示,政府的公共账目今后将逐步向社会公开。众多学者也论证了加强民主监督是有中国特色的财政监督体系的重要组成部分,并为完善这一体系提出了很多建设性的设想。
The purpose of financial supervision is to seek maximum financial efficiency and maximize supervision so that the public interest can be maximized. To create “Sunshine Finance”, open and fair money management, to avoid all kinds of fraud in the “black box operation” is undoubtedly the meaning of the theme to achieve this. Because of this, top decision makers are making an “open” passage. Lou Jiwei, Vice Minister of Finance recently said at the “2nd China Fortune Forum,” that the government’s public accounts will be made public to the public in the future. Many scholars also argue that strengthening democratic supervision is an important part of the financial supervision system with Chinese characteristics and has proposed many constructive ideas for perfecting this system.