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Research On Public Financial Expenditure In-progress Supervision

Posted on:2018-09-08Degree:MasterType:Thesis
Country:ChinaCandidate:H H YuFull Text:PDF
GTID:2346330533460896Subject:Law
Abstract/Summary:PDF Full Text Request
Our country has experienced the royal family finance,fiscal shape of the planned economy of the state financial development to today's public finances.Public spending is the process of redistribution,in order to realize its function,the national social capital that obtained free from public,the activities of the relevant departments to pay.This requires to supervise the public finances spending.Public expenditure supervision,according to the time sequence can be divided into: beforehand supervision,in-progress supervision and supervision afterwards.This paper defines public spending matter supervision as: public expenditure supervision case is refers to has the main body of supervision in accordance with the law for the government and related departments of public finance expenditure allocated and the use of fiscal funds in the process of execution behavior by implementing a series of monitoring,inspection,supervision and the activity of sanctions.The main theoretical basis for the supervision of the public finances are originated in the distribution of power and balance principle of bourgeois enlightenment.Another theory is based on the fiduciary duty and asymmetric information.Law theoretical basis is based on the constitutional principles,the principle of procedural justice and legal reserve,the legal basis for fiscal spending matter supervision rise to legal level provides a theoretical support.The second chapter of this article is about our country present situation and problems of the fiscal expenditure matter supervision to the comb.China's fiscal spending matter supervision mechanism is mainly composed of: the Treasury concentrated payment system,business card system,dynamic monitor system,budget account management system.System of national Treasury centralized payment system is the foundation,but there is not cover all fiscal spending money,and conflict with the "budget law".Business card system promote implementation does not reach the designated position,also spawned new corruption phenomenon such as credit card for cash out.Budget account management is according to the national Treasury centralized payment system of account supervision system,according to the function and hierarchy for separate management.Some fiscal funds do not enter an item in an account.Budget to perform dynamic regulation is in "Jin Cai project" is supported by information platform under the overall planning.But it is lack of specific illegal punishment according to the law.Through researching on other countries' supervision and public expenditure it can be found that the successful experience of business card is a delegate with the United States,make detailed regulations on public spending,status and nature of the business card and confirmation in the form of legislation.In the dynamic supervision,represented by Sweden and Spain,will give top priority to dynamic supervision of timeliness and pertinence.Represented by Japan and Germany at the same time,the right of fiscal and financial supervision,to rise to the basic law level,for the regulation of financial supervision system.At the end of the article,combining the reality of our country,I give some legal advice of the national treasury centralized payment,business card system,dynamic monitor system.To perfecting the supervision and legal system of fiscal spending matter,let the subject,responsibility,way and time come to unity.Clearing responsibility division,is clear about the matter of fiscal expenditure supervision,audit,approved,for liquidation,and using.Each link of the different main body should to clear responsibility and specific provisions punishment mechanism;Changing the traditional supervision of regular inspection into supervision of the special inspection,sampling inspection.Supervision and implemented in case of whole progress "Application-Appropriated--Use-Clearing ".To formulate a basic fiscal law to commander in chief fiscal expenditure supervision and relevant laws and regulation,so that can solve the problem of conflict of legislation.Strengthen information disclosure of fiscal spending in-progress supervision.
Keywords/Search Tags:Fiscal expenditure, Financial expenditure supervision, Dynamic supervision, National treasury centralized payment
PDF Full Text Request
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