摘要
文章对公共财政下财政监督的基础性问题进行了理论分析,指出财政监督即监督财政,是对政府财政活动的监督,是确保政府财政活动有效率地提供公共产品的一种制度安排。实施财政监督的原因在于财政活动中的多重委托代理关系,财政监督要达到应有的绩效,其制度安排要点应包括对政府预算的决策形成监督的制度安排、对预算执行过程监督的制度安排及对预算执行结果的绩效监督的制度安排三个方面。
This essay analyses the elementary problems of public finance supervision. It proposes that public finance supervision is also supervising public finance, a supervision of government public finance behaviors, a systematic construction of ensuring that government public finance behaviors efficiently sup-ply public goods. The reasons for enforcing public finance supervision are that there are multiple relations of agency of agreement in government public finance behaviors. The performances of public finance supervision are decided by the systematic construction of public finance supervision . The key points of the sys-tematic construction of public finance supervision include the systematic construction of supervising government budget decision , the systematic construction of supervising government budget implementation and the systematic construction of supervising government budget implementation performances.
出处
《暨南学报（哲学社会科学版）》
CSSCI
2003年第6期20-25,共6页
Jinan Journal(Philosophy and Social Sciences)
关键词
财政监督
监督财政
制度安排
public finance supervision
supervising public finance
svstematic constmction.
