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我国公共事业组织的政府财务监督机制脱胎于计划经济,属于典型的高度集中型的政府财务监督机制,即公共事业组织的会计监督权、审计监督权、税务监督权均掌握在政府手中。这种体制尽管在历史上做出了贡献,但随着我国社会主义市场经济体制的逐步完善,其监督主体职责不清、监督效能低下、运转乏力等弊端开始暴露,这不利于规范公共事业组织财务行为、减少财务腐败。就我国公共事业组织政府财务监督机制存在的问题进行深入分析。
The government financial supervision mechanism of public organizations in China is born out of the planned economy. It is a typical highly centralized government financial supervision mechanism. That is, the public accountancy organizations’ right of accounting supervision, audit supervision, and tax supervision are all in the hands of the government. Although this system has made contributions in history, with the gradual improvement of China’s socialist market economic system, the abuses of its supervisory responsibilities, low supervisory effectiveness, and lack of supervision have begun to be exposed, which is not conducive to standardizing public utilities organizations. Financial behavior, reduce financial corruption. The in-depth analysis of the problems existing in the government’s financial supervision mechanism of the public service organizations in our country.