Laoshan District, Qingdao City, The Financial Supervision Study

Financial supervision is the important content of national fiscal administration and the important component of the whole national economic supervision system too. The research on financial supervision in Qingdao Laoshan district is by the means of the approach of the content and the analytic approach of the real examples. This dissertation firstly studies the meaning of fiscal supervision, 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 through the brief introduction of Laoshan district and analyze the background of financial supervision press that it plays a key role in the whole area, then point the realistic problems in financial supervision, include the Financial supervision system is short of integrality, Financial supervision information feed-back system need to be perfecting, the way of it is not standardization and public finance expenditure performance supervision assessment is still not perfect, so the dissertation put forward the means to improve pertinency. First, built right-duty plain system., definitude supervision duty inside, intensify responsibility outside. Second, expedite financial informationization constraction, built the information feed-back system fluency. Third, through supervision way, supervision proceeding, supervision content and supervision function system four methods to certify it. Four, we could survey the problems from the performance, put expenditure performance and finance inspect together to establish a perfect finance performance assessment.Finally, the dissertation innovate the research about the Financial supervision of Laoshan district, discussing to built mul-level-mulriple supervision system, finance expenditure performance assessment, intensify the soft- strength of Financial supervision.