摘要
本文以政府公共财政受托责任为理论依据,首先对近年来我国政府预算监督取得的成就及存在的问题进行了客观评价,在借鉴国际政府预算监督实践经验的基础上,对进一步完善我国的政府预算监督,提高政府执政理财能力提出了政策建议。
This paper is according with the accountability of public finance , carried on the objective e-valuation in recent years to the achievement and existent problems that direct obtain of the government budget supervision first, drawing on the experience of the international accountability of public finance system, raised the policy suggestion of further perfect the government budget supervision and enhance public governance ability.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第5期1-5,共5页
Journal of Central University of Finance & Economics
关键词
公共财政受托责任
政府预算监督
政策建议
Accountability of public finance Government budget supervision Policy suggestion