论德国财政监督的演变及启示

On the Evolution of Financial Supervision in Germany and Its Enlightenment

公共财政的建设依赖于财政监督制度的有效建构,财政监督又是一个庞大的系统工程。基于同一时期不同国家以及同一国家不同阶段的研究和发掘,总结经验,反思教训,是促进我国财政监督制度建设的有效途径。

The effective construction of the public finance construction depends on the system of financial supervision,and financial supervision is a huge systematic project. To study and explore the experiences and lessons in the same period in different countries and in the different stages of the same country is the basic way to enhance our country. In this paper,investigating and refining the evolution of the financial supervision system of Germany to draw the nutrition for the construction of financial supervision system of our country.