论文部分内容阅读
财政监督理论已经有多年的发展历史,近年来我国也逐步发展了财政监督理论,并结合我国的实际实现了理论与实践的结合,但结果并不如人意,出现了监督失灵。这与我国财政监督过程中存在的信息不对称下的“自我”财政监督有很大关系。
The theory of financial supervision has a long history of development. In recent years, our country has also gradually developed the theory of financial supervision and combined the reality of our country with the combination of theory and practice. However, the result was unsatisfactory and supervision failed. This is closely related to the “self” financial supervision under the asymmetric information existing in the process of financial supervision in our country.