中国国民经济恢复时期的财政监督研究

Research on China's financial Supervision During the Recovery Period of National Economy

国民经济恢复时期（1949～1952），中国的财政监督制度是在整顿改造旧中国经济的基础上创建的。国家实施的财政监督取得明显成效，推动了国民经济的恢复，但也存在一些不足，如不利于发动社会力量参与财政监督；法制因素的弱化使中国失去有效的财政监督。此外，还从治理通货膨胀、财政管理体制等方面分析了这一时期财政监督形成之因。

China＇s financial supervision system during the recovery period of national economy （1949 - 1952） is built upon the reform of China＇sold economy. Financial supervision carried out by China has promoted the recovery of national economy but shortcomings still exist. Such as the difficulty to call on the public to participate in financial supervision, and the weakening of law fac- tors which lead to the inefficiency of financial supervision. Besides, other reasons which form the financial supervision of the present stage are also analyzed from the angle of inflation control and financial management system.