| 论我国公共财政监督制度的完善 |
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| 引用本文： | 李袁婕.论我国公共财政监督制度的完善[J].审计研究,2011(2). |
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| 作者姓名： | 李袁婕 |
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| 作者单位： | 司法部司法行政学院; |
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| 摘 要： | 我国公共财政监督制度目前存在的问题包括:公共财政监督的法制建设滞后,财政法律规范之间相互冲突,预算法可操作性不强以及公共财政绩效监督制度缺失。本文在分析上述问题的基础上,提出了修改预算法、制定公共财政监督法和公共财政绩效监督条例等完善公共财政监督制度的具体建议。
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| 关 键 词： | 公共财政 监督制度 完善 |
Discussion on Public Finance Supervision System Improvement in China |
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| Li Yuanjie.Discussion on Public Finance Supervision System Improvement in China[J].Audit Research,2011(2). |
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| Authors: | Li Yuanjie |
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| Abstract: | China's public finance supervision system presents the following problems that legal system construction of public finance supervision lags behind,existing conflicts between finance laws and reculations,the budgetrlaw is impracticable and lack of public financial performance supaevision regulations.Based on the analysis of these problems,the puper pats forward the listed specific suggestions: to amend the budget law,to draw up public financial supervision law and supervision regulations of public financial ... |
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| Keywords: | public financial supervision system improvement |
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