试论职务消费的政府内部监督

Supervise Duty Expense In Internal Government

"自我缺乏监督、上级不好监督、同级不愿监督、下级不敢监督"是当前我国职务消费政府内部监督的现状。改善这种现状既要加强制度建设,更应该弄清楚原因所在。制度的变迁从来都面临着各种博弈和摩擦,这种摩擦存在于政府内官员自我、上级、同级和下级之间,并形成了阻碍职务消费有效监督的阻力。因此,构建强化意识,可监督;把握重点,好监督;引入激励机制,愿监督;加大保护力度,敢监督的政府内部监督机制是一条可行的途径。

＂Self-lack of supervision,poor supervision of their superiors,the same level do not want to supervision,the subordinates did not dare to supervision＂ is the current consumption of the Government of China＇s office of Internal Oversight reality.To improve the reality should not only stressed how the system to be but also make clear that why it is.System change also along with a vari- ety of game and friction,such friction exists in the government officials,between the superiors and the subordinates and the same level make the supervision hard to realize.In this paper,based the reality,eliminate the obstacles,then to establish government inter- nal mechanism which of enhanced awareness that can be supervision;grasp the key points,make good supervision;introduce incen- tives ,that would like to supervision ;increase the protection of the Government dare to supervise.