Study Of The Citizens Right To Financial Supervision

China's public finance reform is finally end-result of the financial implementation of democracy. Democratic Financial, that is, the people are the masters of finance. At the legal level of interpretation, that is, given the financial rights of citizens to participate fully and set up an effective mechanism to guarantee the exercise of these rights. At the traditional concept, National authorities are all the financial rights of citizens on behalf of, the citizens do not have independent legal-status, financial rights are also restricted to constitutional rights, But The author believes that citizens are specific financial side of the main legal relationship, Their enjoyment of physical nature, can be endowed independently of the financial rights, At the existing financial decision-making and management system, a concentrated expression of the rights for the citizens the right to financial supervision.To explain the above opinion, this article from the substance of the reform of public finance analysis, First, financial supervision for the right to own the core argument for the citizens enjoy the right to find financial supervision based on theoretical and practical; Secondly, according to the economic law research ideas, the financial supervision of citizens the right to the basic composition analysis, the right to carry out specific analytical competence; And on this basis, combined with the practice of our country need to learn from foreign advanced system of financial supervision to build citizens the right to protection mechanism.