对完善我国财政监督体系的几点思考

在我国当前发展和完善财政监督体系的过程中,应特别注重以下3方面:一是财政部门及政府系统所实施监督与社会监督之间有机的深度结合;二是财政监督效益考量的整体性和层次性;三是在注重监督内容系统完整性的同时,注重监督手段的先进性和科学性。

Three aspects should be paid much more attention as the system of fiscal supervising in China is developing. First, citizens get deeply involved into fiscal supervising enforced by the government. Second, efficient） that has its inner layers is the key to assess fiscal supervising. Third, carrying whole content, fiscal supervising keeps its methods in advance.