文档介绍：鹾士学使论文我国燹季政监督法律制度研究摘要当前,我国财政领域仍存在不少令人担优的问题,从一定程度上说明我国的辫敷燕警还缀乏力,舞耋竣夔驽豹法律割爱还缀誉完善。笔者扶题政鉴餐浆理念、主体、对象、程序、行政处罚等方面进行初步探讨认为,随着我圈公共财政的逐步完善,需要农原有狯查型箍督理念静蘩穑上,祷立依法整餐豹瑷念、续效燕磐的理念和分工协作监督的理念。我国现行财政监督主体设黄多头化、关系平行化和职能划分重叠化带来很多弊端,有登要构建“立法主体+彳亍政主体+社会主体”的复会型、层级型财政监督燕体。由于我国各个财政监督主体之阅豹关系尚未理顺,特别是审计机关和财政部门是同属予政府J葶列的监督机构,没有明确划清各垂豹职囊释工佟瓤重,在整餐对象范围土存在交叉襄蓬会,多头捻套、鬟复捻遘的现象还时有发生,农检查计划上不能相互衔接,工作信息上不熊相互必享,检查络论上不髓耪互利簏,造波不努簧酶入秀、辫力移辩阗豹浪费。爻遂~步爨嵩两部门监督的综合效能,应根据各自的特点调熬、明确各自的工作职责芹口工你范围,使之各负冀责,相辅相成。财政监督的程序是财政监督主俸爽施财政监督活动巾,办理财政监督粤项时必须遵循的曩作顺J葶和操作规稷。我幽人丈预算监督程膨不完备,备级人大代表没有比较充分的时间熟悉和审议预算草案,阀时叉缺乏辩论稷痔,嚣要健全颈冀审奎戴准程廖,增强监餐瓣实效性。瓣兹慰敬规关豹财政监督检查执法程序仍不太规范,需要加强执法程序类等配套制度建设。同时, 瓣敢蘧督行政楚罚法律稍度{毪需热浚立、改、凌步伐,在实黢串避一步宠善。关键谪;财政监餐主体;财政箍督对象;财政监黼程序;财政盆督{彳敢处罚; 财效监督法律裁度我强辫鼗蕊蛰法律靠《发磺究 Abstract Nowadays,China witnesses anumber ofproblems infinancialdomain,which proves theincapability ofits financial supervision and theineompletion inlaw system offinancial supervision tosome extent。From aspects of theconcept,subject,objeet, procedure andadministrative punishment of financial supervision,the author makes tentative research to show that with the gradual perfection of our public finance, supervision with regard to laws,achievements and effects,division andcooperation should be set up on the basis ofthe previous check-type present financial anization appears to bemultiple,parallel and repetitive in assigning dutieswhich,therefore bining legislation, administration and totheunclear relationship among financial anization,especially that between anization and financial department, repetitivejobs are frequently done and information,conclusions can’t beshared, therefore,this leads towaste ofmanpower,resources and steamline these anizations,some adjustments should bemade tomake clear theirown responsibility and achieve mutual benefits according to theirindividual supervision procedure is all order that must be abided by inhandling financial supervision ,our budgetsupervision proced