试论在公共财政框架下建立新型财政监督运行机制的新构想

Idea on a New Operation Mechanism of Financial Supervision within the Framework of Public Finance

财政监督是公共财政体系的一项重要职能。从现阶段的财政监督情况来看,由于受客观因素的制约,其监督职责的范围和内容具有较大的局限性,监督的重点主要集中在财经领域的某些突出问题,监督的内容狭窄且监督方法单一。因此,应建立公共财政管理框架,用公共管理的办法,确保财政资金筹集使用的公平、公开。

Financial Supervision is one of the important functions of public financial system.Because of objective factors,financial supervision at present is limited in its single method and its narrow scope which covers some serious problems in financial area.So public financial management framework and methods should be set up to ensure equality and openness in using financial funds.