论我国公共财政框架中的财政监督体系建设

On the construction of the fiscal supervision system in the public finance framework of our country

我国现行财政监督体系设置中存在着监督主体多元化、主体关系平行化、监督职能重叠化的问题,造成了财政监督实施中的执法单位职能相互混淆,监督"越位"或"缺位"和对被监督单位重复检查现象等问题,影响了财政监督执法的严肃性和财政监督的工作效率。为消除现行财政监督中的问题和弊端,重新构建适应我国公共财政内在要求的财政监督体系,应强化人民代表大会立法监督、实现预算的决策、执行和监督相分离、建立分层次实施和分级负责并避免对被监督单位重复检查的"立法监督+行政监督+社会监督"的全方位、分层次的复合型体系。

There are some problems existing in the current fiscal supervision system of our country, such as coexistence of multiple main bodies of supervision, parallelism of the relations among the main bodies and superposition of the supervision functions etc. These problems result in the confusion of the functions of the law enforcement departments of fiscal supervision, 'exceed its position' or 'absent from its position' of fiscal supervision as well as often repeated inspection on the objects of fiscal supervision. These problems have harmed the solemnity of the implementation of fiscal supervision and reduced the efficiency of fiscal supervision. To resolve these problems, We should take the following measures to make the rebuilt fiscal supervision system adaptive to the inner demand of the public finance of our country. That is, strengthening the legislative supervision of the People's Congress Council, separating the process of decision-making, implementation and supervision of budget, establishing administrative levels and graded responsibility, avoiding the repeated inspection on the objects of fiscal supervision. In a word, the new supervision system should be an all-around and layered compound system with legislative supervision, administrative supervision and social supervision united.