国内外财政监督比较研究

财政监督是政府财政管理的有机组成部分,是国家经济监督体制不可或缺的重要环节。世界发达各国基本形成了各具特色并且相对完善的财政监督机制,但是我国目前的财政监督机制还存在着不少问题。我国在推进公共财政建设的过程中应广泛借鉴国外财政监督的先进经验和理论研究成果,从而进一步建立和完善与公共财政发展相适应的财政监督体系。

Comparative research of China inner and outside finance supervision

Financial supervision which is indispensable to the country＇s economic monitoring system,is an integral part of the government financial management.The developed countries all have formed a distinctive and relatively perfect financial supervision mechanism.But,there are still many problems in China＇s current financial supervision system.In the process of building public finance,foreign advanced experienceand theoretical research results of financial supervision should be widely used,so as to further establishand perfect the financial supervision system corresponding to the public finance development.