【作者】 李龙成；

【导师】 蒋敏元；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2003， 博士

【摘要】 本文是在我国实施走向绿色发展，即可持续发展的新形势下来研究财政监督的理论与实务问题，在研究这一问题的过程中，始终将财政监督置于我国走向绿色发展战略的实施和公共财政框架构建过程中对政府依法行政这一宏观背景之下。 本文将财政监督与我国走向绿色发展战略和公共财政改革结合起来研究。认为研究走向绿色发展的财政监督问题，是构建公共财政框架的内在要求，是整顿市场经济秩序尤其是整顿财经秩序、提高财政资金使用效益的需要，也是我国走人口、资源、环境和生态、经济、社会协调发展，既满足当代人发展的需求，又不对后代人满足其需求能力构成危害的走向绿色发展的客观需要。 文中首先研究了财政监督在走向绿色发展的公共财政框架中的涵义，澄清了财政监督的本质和目的。认为财政监督是财政管理的一项重要内容，是财政管理内在的不可或缺的制约机制，是国家经济监督运行机制的重要组成部分。财政监督的作用不仅仅局限于发现和确认问题的存在，而应该是预防并阻止问题的发生，因而需要从完善制度入手来调整财政监督的目的。 文中通过对我国古代和西方主要发达国家财政监督实践的研究分析，提炼出对我国财政监督工作具有借鉴意义的经验；在透析我国现行财政监督体系设置及其存在的弊端和各财政监督主体关系的基础上，对走向绿色发展的复合型财政监督体系进行了设计；在剖析现行财政监督法律依据建设中存在问题的同时，提出了加强财政监督法治建设，建立完善的走向绿色发展的财政监督法律体系的建议和设想。 财政监督的体制设置和监督机制的设计是非常重要的一个环节，决定着财政监督工作的完成质量和财政监督功能的发挥。在重新构建我国走向绿色发展的财政监督体系和财政监督法律体系的基础上，进一步提出了适应我国走向绿色发展的宏观财政监督框架体系、财政内部财政监督新型体制和运行模式设计，对财政监督主体和内容、监督对象、监督方式、监督环节、监督程序等方面，进行了制度创新。更多还原

【Abstract】 This dissertation studies the theory and practice of the fiscal supervision under the situation of China’s green development strategy and public finance reform. During the course of the studying, the problem of fiscal supervision has always been put under the macro background of China’s green development strategy, constructing public finance framework and the legal administration of the government in an open system.This dissertation studies fiscal supervision and China’s green development strategy and public finance as a whole. The study of the fiscal supervision going toward green development is the inner demand of constructing public finance framework. It is also the need of putting the market economy order, especially the financial and economic order straight, raising the benefit of fiscal capital and implementing the green development strategy in which the society, population, environment, resource and economy are harmonized so as to both satisfy the need of the present age and not harm our offspring’s capacity of satisfying their need. This dissertation firstly studies the meaning of fiscal supervision in the public finance framework under the green development strategy and clarifies the character and function of the fiscal supervision. Fiscal 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 studies fiscal supervision combined with the green development strategy and public finance in our country. Since fiscal supervision is the inner demand of the public finance and an importantpart of fiscal administration system, fiscal supervision should obey and service the whole demand of fiscal system reform. The criterion of evaluating the effect of fiscal supervision should be the efficiency of fiscal revenue and expenditure. The fundamental criterion is promoting the sustained development of the social economy.This dissertation summarizes the experience for reference to our fiscal supervision by analyzing the practice of fiscal supervision in ancient China and in today’s western developed countries; it designs a compounding fiscal supervision system on the basis of analyzing the setting of the fiscal supervision system in our country and its defects as wrell as the relations among the main bodies of fiscal supervision; it analyzes the existing problems in the construction of legal basis of fiscal supervision, and put forward the suggestion of establishing improved legal system of fiscal supervision applicable to the green development strategy in our country.Setting up the supervision system and choosing the supervision form is a crucial link in fiscal supervision. It determines the quality and realization of functions of fiscal supervision. On the basis of reconstructing the fiscal supervision system and its legal system applicable to China’s green development strategy, this dissertation puts forward a macro fiscal supervision framework and a new-style inner fiscal supervision system. The design of the main body and content, object, manners, links and process of the fiscal supervision is the innovation of this dissertation.更多还原