摘要
财政监督中存在的问题是,不但财政监督制度执行不严,更重要的是财政监督制度本身的优化没有得到应有的重视。应通过完善财政监督制度来规范财政监督主体和财政监督客体的行为以提高财政监督效率。
The default of pubic finance supervision is that not only pubic finance institution is not rigidly enforced, but also the improvement of pubic finance supervision institution is not emphasized. The method of improving the efficiency of public finance supervision is regulating the act of the public finance subject and the public finance object by improving public finance supervision institution.
出处
《石家庄经济学院学报》
2003年第2期153-155,共3页
Journal of Shijiazhuang University of Economics
