预算监督体系完善对策研究

预算监督是现代公共财政的重要组成部分,是遏制腐败、增强政府财政透明度的制度条件。目前,我国预算监督体系还存在着不完善的地方,为此,必须以提高人大及其常委会的监督能力和增强审计监督的独立性为要点,构建起立法机关、审计机关和社会力量三重监督相互配合与补充的监督体系。

The Research on the Improvement of Budget Monitoring System

Budget supervision is an important component of modern public finance part of the curb corruption,is the institutional conditions of strengthening government transparency.But,the system of our budget monitoring is not perfect.For,in order to build up the sound legal system,we should be based on improving the monitoring capacity of the NPC and its Standing Committee and enhancing the independence of the audit oversight.At the same time,we should build up the supervision system of the legislature,audit instit...