Research On Innovative Mechanism Of Public Financial Supervision In Hunan Province In The New Stage

The next five-year period is the critical period of Hunan province to from the framework of the management of puplic finances,stable and harmonious social and economic development. Planning carefully for some time to come supervision of the financial innovation and development will continue to raise the level,status and effectiveness of supervision,enhancing the transparency and the influence of check processing.According to the law to promote finacial,scientific management and democratic finanncial management,improve finance control level all round.The innovation of Hunan province financial supervision mechanism is based on multiple "principal - agent" relationship, the theory of checks and balances ,and so on, for financial supervision in our province the status quo and existing problems, comprehensive relevant experience from abroad, aimed at achieving "six major changes", that is, from the simple search to the "three" in monitoring changes in the concentration of the temporary post to the prior review supervision, monitoring and ex post facto issue in a combination of changes in check by a simple manual audit of the information, the network switch of direction from satisfied do a good job in the current financial supervision work to grasp the overall situation of economic and social development and services to decision-making change from passive monitoring to take the initiative to provide all-round, multi-level service changes, audit and supervision by the similarity to the changes is different from the audit and supervision.Three major innovations of Hunan province financial supervision mechanism include: (1) Construction of three-dimensional organization of the financial supervision system, the formation of internal and external oversight combined mutual coordination and checks and balances, division of labor organizations and reasonable operation of the system, while the establishment of the Financial Supervisory Authority and auditing, discipline inspection and other regulatory authorities, the Financial Supervisory Authority and the Financial Audit Center, the performance of the Evaluation Office and other business offices, the Financial Supervisory Authority and the cities and counties, such as supervision departments at different levels of communication link systems; (2) focus on revenue monitoring expenditure monitoring, internal oversight, accounting supervision of the four main line of supervision sooner, the establishment of early warning prior audit, issue tracking monitoring, ex post facto evaluation of the multi-feedback monitoring mode; (3) to enhance the modernization of the network means and the level of application of information technology,gonerment network of Business professionals, a dynamic examination of departmental budgets, to pay the state treasury, government procurement, a unified information system accounts, but also to speed up the finance, treasury, banking, tax and budget units at all levels of the Internet to establish a broad coverage, feedback timely, efficient operation, information sharing of financial supervision information network.