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链接随着经济体制的逐步变迁和财政改革的不断深入,财政监督理念与方式方法也在不断创新与进步。监督工作逐渐融入财政管理,服务财政改革,从偏重事后检查、外部监督模式转向事前、事中、事后监督相结合、内外监督相结合,以实现对财税政策执行和财政收支活动全方位、全过程的动态监管。近年来,在某些监管领域全程动态监管的雏形已初步显现,只是尚未形成明确的概念与系统的理论体系。本文尝试对财政监督构建全程动态监管体系的理论与实践进行初步的归纳、总结与探讨。
Links With the gradual changes in the economic system and the continuous deepening of the fiscal reform, the concepts and methods of financial supervision are constantly being innovated and improved. The supervision work is gradually integrated into the financial management and financial services reform. From the emphasis on post-inspection and the external supervision mode to the combination of supervision before and afterwards and afterwards, the internal and external supervision are combined to realize the full and complete implementation of the fiscal and taxation policies and the fiscal revenues and expenditures Process of dynamic regulation. In recent years, the embryonic form of the full dynamic regulation in some supervisory fields has initially appeared, but the theoretical system of a clear concept and system has not yet been formed. This article attempts to summarize and discuss the theory and practice of the financial supervision and construction of the entire dynamic regulatory system.