财税监督机制的设计与创新

财税监督弱化、制度建设落后 ,财税监督体系不健全、方式不科学 ,财税监督渠道不畅通、民主意识淡薄 ,一直是我国财政理论和实践中极易被忽视的问题。它不仅造成财政资金使用效益低、损失浪费巨大 ,也容易产生腐败或其他社会问题。因此 ,如何切实加强新时期财税监督的理论和对策研究 ,是社会主义市场经济条件下财政理论建设的一项重要内容。

Either in the theory of public taxation or in practice,the following aspects have been neglected for years:insufficient supervision of public taxation,obsolete and unscientific public taxation system,weak supervision system,and low awareness of democracy.These will lead to the inefficient use of taxation funds,great loss of taxation funds as well as corruption and other social problems.Therefore,reinforcing the theory of supervision system and designing the countermeasures play a very important role in the construction of public taxation theories under the circumstance of socialist market-oriented economy.