论公共财政内部监督制度的特点、问题及目标模式

The Characteristics,Problems,Purposes and Modes of Public Finance Internal Supervision System

财政内部监督具有主体特定性、监督对象广泛性、监督方式是围绕财政资金收支运动的资金信息流进行监督等特征。目前财政监督制度存在着监督目的模糊不清、监督机制不健全、内部监督基础制度薄弱、监督执法机制不完善、监督体系中各监督主体之间存在职责交叉等主要问题。财政内部监督制度建设的目标是建立监督相互协调和相互制衡的财政运行机制、体现财政管理特色的资金流转控制机制、强化跟踪预警和问责的财政安全保障机制以及权责一致、协调运行、体现效能的监督工作机制。财政内部监督制度建设的基本模式是建立以资金流控制为主的内部监督和以分权制衡控制为特征的内部监督两种模式,实现财政相关监管机构之间的信息互通,建立与专职监督机构的良好协作机制,重视约束机制与激励机制的协调配合。

The finance internal monitoring system has the following characteristics.The subject of supervision is the financial institution of people＇s government at all levels,the object of supervision is extensive,the mode of supervision is to inspect the flow of capital information around the expenditure movement,and supervision relationship is two way binding.There are several problems in the current finance internal monitoring system,i.e.blurred supervision purposes;imperfect supervision mechanism and law enforcement mechanisms;weak internal supervision system basis;overlapping responsibilities between subjects of supervision.The purposes of finance internal monitoring system are to establish coordinated financial operation mechanism,financial management reflecting the cash flow characteristics of supervision mechanisms,a strengthened early warning and tracking financial security mechanisms,the supervision mechanism of powers and responsibilities consistent with each other,coordinated operation,and reflecting the performance.The construction of finance internal monitoring system is to establish internal supervision of capital flow control and separation of powers,to achieve financial-related information exchange between regulatory authorities,cooperated mechanisms with full-time supervision institutions and the coordination between constraint mechanism and incentive mechanism.