公共财政框架下我国财政监督模式改革

The reform of financial supervision model based on the framework of the public finance

公共财政框架体系的完善要求优化和创新财政监督模式。目前,我国财政监督体系仍然存在系统性欠缺,权威性有限,规范性不够,约束力较弱等问题。改革财政监督模式必须在公共财政的制度框架内明晰委托人(公众)和代理人(政府)之间的权责关系,理清各个监督主体之间权利边界。

With the improving of public finance framework ,we need to optimizate and innovate the mode of financial su pervision model. Currently, the financial supervision system in our country is still a lack of systemic, limited authority, normative enough, weak binding and other issues. Reforming the financial supervision model must clear the principal terms of the relationship （the public） and the agent （the government） within the framework of the public finances, and clarify the rights of the various oversight body.