Study On International Comparison Of Fiscal Supervision In China

Generally, fiscal supervision refers to state authority, financial department, auditoria and supervisory department's supervision and management of fiscal fund's scale, structure, expenditure efficiency, as well as its legalization. Fiscal supervision is a significant composition of public finance system, as well as the intrinsic function of finance. In addition, it is one of the necessary links for financial management. In recent years, inappropriate occupation and inefficient use of fiscal fund seems to be deluged in the community due to several reasons, and the inadequate fiscal supervision seems to be one of these reasons. Hence, a comparison of worldwide fiscal supervision seems a significant approach to drawing lessons from the experience of them. Based on the in-depth study of the conditions of some typical nations, the author makes comparisons of worldwide fiscal supervision from different perspectives, thus summarizes series of experiences for China.This thesis mainly falls into six parts:The first part is the general study of foreign fiscal supervision. This part firstly introduces the implication and different types of fiscal supervision, stresses its significance and functions, and then reviews contents and methods of fiscal supervision, finally outlines the theoretical basis of fiscal supervision.The second part is a general review of foreign fiscal supervision in different countries, including developed countries, developing countries and transitional countries.The following three parts makes comparisons of fiscal supervision in different countries on the basis of the above descriptions, including legal system, procedures and patterns, internal supervision, and relationships between fiscal supervision and other supervision, etc.The experiences for China are listed in the last part. This part summarizes the advanced experiences and enlightenments for China, specifically including improvement of legal systems, organization settings and patterns of fiscal supervision; establishment of technological supervision, improvement of supervisory efficiency; coordination of different supervision etc.