论我国财政监督的必要性

On the Necessity of China's Fiscal Supervision

财政监督历史久远,源远流长。在我国,财政监督可追溯到夏商时期,并在新中国建立后获得长足发展。然而,对于财政监督必要性的研究,国内学者大都借鉴西方理论,未能体现中国特色。本文以财政职能为出发点,结合我国财政监督的特点,对财政监督的必要性作了初步论述,以期抛砖引玉。

Fiscal supervision has a long history.In China,fiscal supervision can be traced back to Xia and Shang Dynasties period,and has been developed by leaps and bounds since the establishment of the People＇s Republic of China.However,regarding the research on the necessity of fiscal supervision,most domestic scholars use the Western theory to expound the necessity,which fails to reflect the Chinese characteristics.This paper,taking the fiscal management as a starting point,combined with the characteristics of China＇s fiscal supervision,has made the preliminary elaboration to the necessity of China＇s fiscal supervision,which is with a view to offer valuable suggestions.