The Fiscal Supervision In The Public Finance

This dissertation studies the theory and practice of the fiscal supervision at the new situation of China' s public finance reform.This dissertation studies fiscal supervision and public finance as a whole. The study of the fiscal supervision is the external demand of constructing public finance framework. It is the need of consolidating the macroscopical supervision, and perfecting our country' s fiscal supervision.This dissertation firstly studies the meaning of fiscal supervision in the public finance framework , clarifies the range and aim of the fiscal supervision. This dissertation also discusses the gist of theory of institutional arrangement of fiscal supervision in the frame of new institutional economics. 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 analyses the base of fiscal supervision, and suggests that the clear, clean and perfect institution is the key to fiscal supervision.This dissertation introduces the ways and means of fiscal supervision, the actuality of fiscal supervision in China and points out the limitation of China' s fiscal supervision in both institutional arrangement and institutional environment. 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 well as the relations among the main bodies of fiscal supervision. 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, this dissertation puts forward the innovation of legal system, the running mechanism, the inner supervision mechanism and the system of performance estimate. It also makes suggestion about perfecting the institutional environment of fiscal supervision.