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随着社会主义市场经济的不断深入,财政监督围绕着公共财政框架,在理论和和实践探索上都取得了长足的进步;但是由于财政监督法规制度建设滞后,财政监督体系不完备,各级财政部门还普遍存在着重财力分配,轻财政监督的倾向,使财政监督职能的发挥受到限制,其权威性、有效性、及时性未能充分发挥。文章就我国财政监督法律制度中存在的问题作一点分析并提出一些相应的对策。
With the continuous deepening of the socialist market economy, the financial supervision has made great strides in both theoretical and practical exploration around the public financial framework. However, due to the lag in the construction of the financial supervision laws and regulations and the incomplete financial supervision system, There is also a general tendency in departments to focus on the distribution of financial resources and the supervision of light public finances so that the functions of financial supervision are limited and their authority, effectiveness and timeliness can not be fully tapped. The article makes some analysis on the existing problems in the legal system of financial supervision in our country and puts forward some corresponding countermeasures.