文档介绍：公共财政体制下的财政监督研究组成和运转情况进行了分析,并对社会公众、人大、财政部门和审计部门、税务部门的财政监督工作情况进行了实证性描述;其次,通过博弈分析对现行财政监督制度进行剖析,揭示了激励约束障碍;最后,总结了当前财政监督模式存在的缺陷。第4章,国外财政监督制度概览。简要介绍了当今国外最流行的几种财政监督模式,以为我国财政监督制度改革提供参考。国外财政监督制度主要有立法型、司法型、独立型和行政型。多数国家以立法型为主,其次就是司法型和独立型,很少有实行行政型财政监督模式的。第5章,我国财政监督改革的思路与对策(I)。首先,回顾有关制度和制度变迁理论,为分析财政监督改革奠定理论基础;然后,提出适应公共财政体制需要的,以双向监督为基本目标取向的立法型财政监督模式,作为我国财政监督制度改革的方向;最后,提出新型模式建设的具体措施,具体包括建立与完善社会公众对政府财政行为的监督、建立人大对政府财政行为的监督、完善政府财政部门对预算单位的财政监督以及财政部门的自我监督、政府财税部门对纳税人的财税行为的监督等方面的措施。第6章,我国财政监督改革的思路与对策(Ⅱ)。通过博弈分析指出,为了实现财政监督改革的目标,有效的途径是对文化进行重新建设,将新的效用引进博弈过程,改变政府和人民在博弈中的效用格局,从而实现制度变迁。关键词:公共财政财政监督制度改革 2 Abstract Abstract Based on absorbing andreferring with previous research,the dissertation aims toconstruct afinancial supervision system matching withpublic finance regime by exploring and analyzing thegeneral theory and practical problems infinancial dissertation insists on thebasic principle ofintegrating theory with practice,employs themethod bining fiormative analysis with positive analysis,and theoretical construction dissertation focuses on why and how China reforms itsfinancial supervision attempts toconstruct aperfectand efficientfinancial supervision system under the frame ofpublic finance,with aview toprovide theoretical andpolicy references. This dissertation consists posed of theoretical research and practical theoretical research includes chapter 2,3,5 and 6,while thepractical investigation isillustrated in structure and content ofthedissertation are asfollows: Chapter One: chapter introduces the argument and significance ofthe making a systematic deduction and ment ofthe current research on financial supervision,the author puts forward theresearching method,points outitsinnovation and shortage. Chapter Two:the general theory of financial chapter elucidates the meaning of publ ic finance regime and financi