文档介绍：上海交通大学 MPA 学位论文我国财政监督研究
第三章分析了我国财政监督中存在的主要问题以及产生的原因,以上
海市南汇区为例,对财政监督法制建设对财政监督工作效果的影响,财政
监督体系,财政监督方式等做出了具体的分析。
第四章介绍和总结国外财政监督的成熟经验,得出完善我国财政监督
的学****和借鉴。
第五章是针对上面提出的问题,结合理论和实践经验,在财政监督方
面提出解决的思路,并给出今后改革的具体建议。
本文的创新之处是紧密围绕加强我国财政监督,理论和实践并行。首
先,从委托——代理理论、公共选择理论和博弈理论入手,深层次地挖掘
财政监督的理论基础,为财政监督构建了一个理论平台。其次,在实践方
面,以上海市南汇区为例,对目前财政监督的现状以及存在的问题进行系
统地分析,在结合理论和借鉴国外成熟经验的基础上,提出问题的解决思
路和今后改革建议。本文旨在通过研究财政监督的有关理论来指导我国财
政监督实践,为提升财政管理水平、财政资金使用效益以及财政监督质量
献计献策。
关键词:公共财政,财政监督,财政法治
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上海交通大学 MPA 学位论文我国财政监督研究
THE STUDY ON FISCAL SUPERVISION
ABSTRACT
Fiscal supervision, as part of fiscal administration integrates with all
aspects of the government’s fiscal system. Fiscal supervision is a critical mean
to achieve the objectives of fiscal policies at the state level and goals for macro
control, as well as an important measure promoting a healthy development of
national economy and ensuring the effectiveness in terms of resource allocation,
revenue distribution and economic regulation.
How fiscal supervision can fit into the new developments has e a
significant issue due to the fast improvement of China’s socialist market
economy system and public finance framework. Research on fiscal supervision
responds to the various needs for enhancement of China’s socialist market
economy system, construction of an innovative public finance framework,
rectification and regulation of the domestic market economy rules particularly in
fiscal sector, enhancement of benefits in utilization of fiscal funds, and the
general development of social economy.
Currently, exploration of strategies and methodologies to strengthen fiscal
supervision is brought up by renovation and development of the fiscal system.
It is also an echo response to the strategy to administrate a nation according to
laws. This research attempts to discuss the major issues relating to fiscal
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上海交通大学 MPA 学位论文我国财政监督研究
supervision from both