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。
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 budget law is impracticable and lack of public financial performance supevision regulations. Based on the analysis of these problems,the paper puts forward the listed specific suggestions： to amend the budget law, to draw up public financial supervision law and supervision regulations of public financial performance.
出处
《审计研究》
CSSCI
北大核心
2011年第2期59-62,38,共5页
Auditing Research
关键词
公共财政
监督制度
完善
public financial, supervision system, improvement
