基于狭义视角的公共财政监督问题研究

发布时间：2018-03-26 13:58

本文选题：财政监督　切入点：财政绩效　出处：《浙江财经大学》2014年硕士论文

【摘要】：随着我国公共财政改革的逐步深入，迫切需要建立同公共财政理念相一致的公共财政监督模式，要求财政资金得到有效的使用以满足公共目的。研究公共财政监督问题，，是我国社会主义市场经济进一步完善的必然要求，也是公共财政体制进一步深化的需要。文章从狭义视角出发，深入探讨了我国财政监督问题。本文首先对财政监督进行了理论分析。在对经济学、政治学和公共管理学中涉及财政监督领域的理论进行分析后，明确了在公共财政框架下财政监督的职能定位，认为财政监督职能需要通过以下两个渠道实现：一是财政部门对其他政府职能部门的财政资金使用活动进行监督，用“财”来控制引导它们的“政”；二是财政部门完善自身内控机制，财政监督专职机构对财政部门进行内部监督。本文其次分析了财政监督问题产生的成因，从博弈的视角分别对中央政府和地方政府财权争夺行为、审计部门和财政部门监督行为、监督部门对支出部门的监督行为进行了分析，认为财政监督制度设计层面各监督主体权责不对等，财政机关各职能部门职责混乱、权责不分是财政监督问题产生的根本原因；转移支付制度的不科学和不规范则是影响我国财政监督的外部制度因素。本文对我国公共财政监督进行了路径选择分析，认为我国各级人大对预算审批所存在的种种局限性，加之单一制的政体和根深蒂固的行政文化，通过强行政权提升政府的预算编制能力与预算执行力，进而提升政府预算绩效，是短期内最优的路径。紧接着文章选取立法型、司法型、行政型、独立型等四种不同财政监督模式的代表性国家进行财政监督实践的经验介绍，并总结出对我国财政监督模式构建具有借鉴意义的做法。在此基础上文章尝试性提出了一个可供选择的财政监督目标模式。该目标模式包含权责统一的外部环境，财政绩效价值取向，分权制衡的政府职能部门架构，社会力量的充分参与等四个组成要素。文章结合近年来浙江省财政监督实践，提出通过赋予地方政府更多财政收入分成并规范转移支付制度，合理界定不同层次财政监督主体职责、营造稳定的权责统一的外部环境，围绕预算管理合理分配财政各部门的权责，实施绩效为核心的目标导向监督，充分运用信息技术服务财政监督，积极引入第三方参与财政监督等方式进行财政监督制度创新。本文最后立足我国当前财政监督现状，提出了建设我国公共财政监督的政策建议。结论部分指出了本文研究的不足之处，和未来我国公共财政监督的研究方向。本文的创新之处主要体现在以下几点：（1）明确应用了新公共管理理论构建国内财政监督目标模式；（2）尝试用博弈论视角解释我国财政监督问题的成因，认为不完全信息的存在是根本原因；（3）尝试从狭义视角出发考虑对我国财政监督有实质影响的外部制度因素。
[Abstract]:With China's public finance reform, there is an urgent need to establish public financial supervision mode with the idea of public finance is consistent with the requirements, financial funds are used effectively to meet the public. Public finance supervision problem research, is the inevitable requirement of the socialist market economy of our country to further improve the public finance system, but also need to further deepen. From the narrow perspective, discusses the problems in China's financial supervision.
This paper firstly analyses the theory of financial supervision. In economics, analyze the theory of politics and public management involved in financial supervision in the field, specifically in the framework of public finance financial supervision function, the financial supervision function needs to be realized through the following two channels: one is the use of the financial sector to other government department of finance supervise, with "money" to control and guide their "political"; two is the financial sector to improve its internal control mechanism, financial supervision and specialized organization internal supervision of the financial sector.
This paper then analyzes the causes of the problems of financial supervision, from the perspective of the game of the central government and local government for financial behavior, audit department and the supervision by public finance departments, supervision department has carried on the analysis to the supervision department expenditure, the financial supervision system design level of the supervision of the main responsibilities of various functional departments of Finance equivalence. Organ job responsibilities are not chaos, is the fundamental cause of the problem of financial supervision; the transfer payment system is not scientific and standard is the influence of external institutional factors of financial supervision in our country.
This paper analyzes the path selection of public finance supervision in our country, that the limitations of people's congresses at all levels are on the budget approval, and unitary regime and ingrained administrative culture, forced by regime to enhance the government's budget and budget execution, and enhance the performance of the government budget, is the short-term optimal path. Then the selection of legislative, judicial, administrative and financial supervision practice of independent four kinds of financial supervision mode of representative countries, and summarizes the significance of reference to the practice of China's financial supervision mode. On the basis of this article try to put forward an alternative the choice of financial supervision mode. The target mode includes responsibilities unified external environment, financial performance value orientation, government departments to balance social power decentralization framework. The full participation of four elements. Combined with the practice of financial supervision in Zhejiang province in recent years, put forward by giving more fiscal revenue of local government into and standardize the transfer payment system, reasonable to define the subject of different levels of financial supervision duties, responsibilities to create unity and stability of the external environment, the budget management reasonable allocation of financial rights and responsibilities of various departments, target the implementation of performance oriented supervision as the core, make full use of information technology services, financial supervision, and actively introduce third party financial supervision means the innovation of financial supervision system.
Finally, based on the current situation of financial supervision in China, this paper puts forward some policy recommendations for the construction of public financial supervision in China. The conclusion points out the shortcomings of this research and the future research direction of public finance supervision in China.
The innovation of this paper is mainly reflected in the following points: (1) the construction of the domestic application of clear financial supervision mode of new public management theory; (2) try to explain the causes from the perspective of our financial supervision with game theory, that the existence of incomplete information is the basic reason; (3) from the narrow perspective to consider to try the external institutional factors have a substantial impact on the financial supervision in our country.

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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