Research On Fiscal Supervision Adaptive To The Green Development Strategy

This dissertation studies the theory and practice of the fiscal supervision under the situation of China's green development strategy and public finance reform. During the course of the studying, the problem of fiscal supervision has always been put under the macro background of China's green development strategy, constructing public finance framework and the legal administration of the government in an open system.This dissertation studies fiscal supervision and China's green development strategy and public finance as a whole. The study of the fiscal supervision going toward green development is the inner demand of constructing public finance framework. It is also the need of putting the market economy order, especially the financial and economic order straight, raising the benefit of fiscal capital and implementing the green development strategy in which the society, population, environment, resource and economy are harmonized so as to both satisfy the need of the present age and not harm our offspring's capacity of satisfying their need. This dissertation firstly studies the meaning of fiscal supervision in the public finance framework under the green development strategy and clarifies the character and function of the fiscal supervision. Fiscal supervision is a kind of means of realizing the functions of public finance, an indispensable inner restriction system of fiscal administration, and a vital part of the state economic supervision system. The functions of fiscal supervision should not be confined merely in the discovering and confirming the existence of problems, but should also include preventing the problematic behavior. Therefore, the aim of fiscal supervision should be adjusted by improving the supervision system.This dissertation studies fiscal supervision combined with the green development strategy and public finance in our country. Since fiscal supervision is the inner demand of the public finance and an importantpart of fiscal administration system, fiscal supervision should obey and service the whole demand of fiscal system reform. The criterion of evaluating the effect of fiscal supervision should be the efficiency of fiscal revenue and expenditure. The fundamental criterion is promoting the sustained development of the social economy.This dissertation summarizes the experience for reference to our fiscal supervision by analyzing the practice of fiscal supervision in ancient China and in today's western developed countries; it designs a compounding fiscal supervision system on the basis of analyzing the setting of the fiscal supervision system in our country and its defects as wrell as the relations among the main bodies of fiscal supervision; it analyzes the existing problems in the construction of legal basis of fiscal supervision, and put forward the suggestion of establishing improved legal system of fiscal supervision applicable to the green development strategy in our country.Setting up the supervision system and choosing the supervision form is a crucial link in fiscal supervision. It determines the quality and realization of functions of fiscal supervision. On the basis of reconstructing the fiscal supervision system and its legal system applicable to China's green development strategy, this dissertation puts forward a macro fiscal supervision framework and a new-style inner fiscal supervision system. The design of the main body and content, object, manners, links and process of the fiscal supervision is the innovation of this dissertation.