The Fiscal Supervision Study Under Chinese Public Finance Framework

The fiscal supervision is the important part of the finance management .In recent years, with great increasing of our country's finance income and expenditure , the fiscal supervision is especially significant to ensure the state finance's healthy development, and is also a prominent question which the country and the entire society pay attention to.This paper is to study the financial supervision of the theory and practice of the problem in the background building China's socialist market economy with Chinese characteristics and a new public finance.This is linked to current situation's development closely.The paper that takes the present age market economy and the public finance's elementary theory as the instruction, links to China's reality, learn from the international experience, from the combination of theory and evidence union, from several different stratification planes, more comprehensive, thorough, systematically analysises and arguments our country public finance frame's financial supervision question. First,in the partⅠ,the paper expounds on the topic of this article selected, research methods, research basis and creativities of the study and structural arrangement of this paper. In partⅡ,the paper has carried on theoretical analysis to the financial supervision more thorough and systematically, elaborated financial supervision's scope, the goal, the integrant part and the main form, and has discussed theory basis which the financial supervision institutional arrangements .In partⅢ,the paper expounds the subjects of fiscal supervision and their inherent relation,and discusses the relation that the fiscal supervision among the differents subjects carry out not only distinguish each other ,but also contact and coordinate with and complement mutually . In partⅣ,the paper discusses the history change of the new Chinese fiscal supervision system , has expounded the new China financial supervision's content and the characteristic in each different historical period. In partⅤ, the paper analyses the primal problems that our country exists in fiscal supervision, and analyses their origin . In pratⅥ,the paper introduces some methods and experiences of the developed countries in the field of fiscal supervision , analyses and summaries these experiences possess the reference significance to our country financial supervision. In partⅦ,the paper bring out some practical more and feasible mentality and countermeasures to strengthen fiscal supervision for the prominent questions that our country fiscal supervision exists,expecting to be of some help in better displaing fiscal supervision's function under the public finance frame and promoting our country's fiscal supervision work healthy development. As the following are the creatives of the paper.First ,the paper gives the some enrichment and definition to the content of fiscal supervision in public finance framework ,combinating the new situation to building China's socialist market economy with Chinese characteristics. Second, the paper studied the subjects positioning of fiscal supervision systematically and the their mutual relations . Third,the paper points out problems of the internal supervision of financial and put forward a number of solution ways. Fourth, the paper bring forward some comparatively practical thought and countermeasures on how to resolve our country budget transparency's no highly, better bring fiscal supervision to play a role, restrict sepsis more well.