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一、已有财政监督概念综述在我国已有的财政学理论中,“财政监督”的概念按各自强调的不同重点,大致可分为以下三类:一是“行为论”。“行为论”者认为,财政监督是政府财政管理部门以及政府的专门职能机构,对国家财政管理相对人的财政收支与财务收支的合法性、真实性、有效性,依法实施的监督检查、调查处理与建议反映的活动。
I. Overview of the Existing Financial Supervision Concepts In the existing theory of fiscal studies in our country, the concept of “financial supervision” can be broadly divided into the following three categories according to the different emphases emphasized by each: First, “behavioral theory”. “Behavioral Theory ” that financial supervision is the government financial management departments and the government’s specialized functional agencies, the state financial management of the relative financial revenues and expenditures and financial revenue and expenditure legitimacy, authenticity, effectiveness, according to the law Supervision and inspection, investigation and handling of the activities reflected in the recommendations.