论现代财政制度下的财政监督——基于法治和受托责任的二维视角

On the Financial Supervision under Modern Financial System: From the Two-Dimensional Perspective of Rule of Law and Accountability

法治和责任制构成监督强大政府的有效机制。作为现代财政制度的一项重要内容,现代财政监督应是监督主体宽泛、覆盖政府行为全过程的"大监督"。这是实现人民民主权利、体现公共权力受托责任、构建法治财政的必然选择。相比发达国家,当前我国财政监督在立法层次、监督程序、信息披露等方面的建设都比较落后,始终没有建立绩效监督指标体系。在新形势下,一方面加快法治化进程,提高财政监督立法层次,明确监督行为合法、监督要件法定、监督要件明确和违法处罚原则。另一方面,强化各财政监督主体的责任,建立财政信息披露机制,将绩效评价与财政监督有机融合,依靠群众评价,重视社会监督。

Rule of law and accountability make up an effective mechanism for the supervision of a powerful government. As an important piece of content of modem financial system, the modem financial supervision should be a ＂great supervision＂ with broad supervision subjects and covering the whole process of government behaviors, which is the inevitable choice to realize people＇s democratic rights, reflect the accountability of public powers and build the finance ruled by law. Compared with the developed countries, China＇s current financial supervision is relatively backward in such fields as legislative level, supervision process, information disclosure and so on; an index system of performance monitoring has not been established yet. Under the new situation, we should on one hand promote the process of financial supervision ruled by law, raise the level of financial supervision legislation, clarify such principles as supervision behavior legitimacy, supervision elements clarified and required by law, and punishment for violations. On the other hand, we should strengthen the responsibilities of each financial supervision subject, establish a financial information disclosure mechanism, integrate organically performance evaluation and financial supervision, rely on the evaluation from the masses and attach great importance to the social supervision.