Construct A New Type Of Grassroots Financial Supervision Mechanism Research

With the development of social economy and the deepening of financial reforms in recent years, financial supervision has been strengthened increasingly. Meanwhile, more financial funds are used for grass roots. Therefore, it is urgent to strengthen grass-roots financial supervision. However, in China, the financial supervision, especially grass-roots financial supervision exists lots of problems. From the macro level, the financial supervision in China has the problems of weak theoretical basis, legislation lagging, imperfect supervision system, simple supervision mode and information network development lagging. From the micro level, the grass-roots financial supervision is relatively weak, the consciousness of supervision is not strong, the departments responsible for the supervision of the financial institutions are marginalized, the means of supervision is so simple, the quality of staff is poor, the role of financial supervision cannot be played effectively. Therefore, it is very necessary to build a new-type grass-roots financial supervision mechanism.Firstly, I analyzed the relevant theories of financial supervision. By starting from the concept of financial supervision, I analyzed the common ground and the difference between the financial supervision, audit supervision and accounting supervision; particularly introduced the theory of "principal-agent" and the financial supervision theory of the two schools of Alex and Wagner. And then, by combing the development of financial supervision in China, I analyzed the existing problems of financial supervision in China and made a comparative study on the current financial supervision system in China and the foreign financial supervision mechanism which is represented by the United States, Japan, France and Australia. According to my own experience at the post of financial supervision for many years as well as what I have learned through theoretical research, I carried out an empirical study by taking the financial supervision of B Town in A City as an example, summed up the practical experience, analyzed the problems and shortcomings of the financial supervision in this town, and pointed out the main innovation in the financial supervision method:establish perfect relative principles by combining the financial supervision with daily financial work; attempt to delegate accounting firm to improve the independence of financial supervision; through the establishment of the fixed asset management system and the centralized treasury payment system, the information network of financial supervision is the initial attempt and explore.At last, based on the study of B Town in A City, in combination with China's grass-roots financial actualities, and by learning from the experience of foreign financial supervision, I proposed a new way to build a new-type financial supervision mechanism, i.e. to build a new-type grass-roots financial supervision mechanism by building an information network supervision mechanism, electronic reform of the budget management, financial revenue and expenditure, performance evaluation, etc., in order to build real-time process monitoring; a multiple & whole-process supervision linkage mechanism, by the grass-roots authority, audit institutions, the financial sector, functional departments and social intermediaries to form a diversified main body of supervision; a financial supervision motivation mechanism, improving the practical effect of financial supervision by the quantitative assessment; and a long-acting supervision mechanism, by determine the interaction between the daily supervision and departments in the form of a system.