公共财政框架下我国财政监督模式的改革思考

The Reform of Financial Supervision Mode in Public Finance Framework

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 improvement of public finance framework,it’s necessary to promote financial supervision mode. At present,China’s financial supervision system lacks of authority and standard. The reform of financial supervision mode must clarify the relationship between the principal powers（the public）and the agent（the government）within public fi-nance framework,and clear supervision subject right.