中法财政监督法律制度比较研究及启示

Comparative Study on Financial Supervision Legal System of China and France and Its Implications

法国形成了以议会宏观监督、财政部门日常业务监督、审计法院事后监督的分工明确、协调互补的财政监督体系。在法治发达国家中,法国政治经济体制与中国的相似程度最高,借鉴法国财政监督法律制度的经验,对完善中国财政监督法律制度是大有裨益的。中国财政监督的改革方向应该是通过完善财政监督机构设置、明确其职权分工和程序保障来实现对财政的法律监督,把监督的重心从财政部门监督转移到人大的监督,完善人大的监督机制,建立直属于人大常委会的财政监督委员会,使财政监督权相对集中于中央,审计机关独立于政府,同时协调好财政内部监督和审计机关监督。

France has formed a clear,coordinated and efficient financial supervision system,with the parliament operating the macro-supervision,financial organ operating the daily supervision and the Court of Auditor operating the ex-post supervision.Among the developed countries with perfect legal systems,the political and economic systems in France are,to a great extent,similar to that of China.It is therefore of great beneficial to perfect China＇s financial supervision institution system by borrowing France＇ successful experience.The goal of China＇s financial supervision reform is to realize legal supervision on finance by perfecting financial supervision institution establishment,confirming the division of functions and powers as well as the procedure guarantee.Meanwhile,the focus of the supervision should be transferred to the supervision of the National People＇s Congress instead of the supervision of the financial sectors.In addition,the supervision mechanism is to be improved and a Special Financial Supervisory Commission under the NPC Standing Committee to focus the power of financial supervision relatively on the Central Government,and make the audit authority independent from the administrative organs.Simultaneously,the relation between the financial interior supervision and the audit bureau supervision should be well coordinated.