云南省财政监督问题研究

发布时间：2018-05-01 14:31

本文选题：财政监督 + 问题　；参考：《云南大学》2014年硕士论文

【摘要】：党的十八大以来,提出了“全面深化经济体制改革,加快改革财税体制”,“加强对政府全口径预算决算的审查和监督”,“确保决策权、执行权、监督权既相互制约又相互协调”,“让权力在阳光下运行”等多项要求,其中财税体制改革是其中最关键最核心所在,财政监督作为财政管理的三大职能之一,要紧紧围绕中央重大决策部署、重大财税政策改革,及时调整自身机制制度建设,进一步发挥财政监督在保障中央政令畅通、促进财税政策尤其是民生政策落实、维护国家经济安全、整顿规范财经秩序、维护社会公平正义等方面的职能作用。云南省财政监督基础原本就较为薄弱,更需要进一步加快转变,促进财政监督工作的改革和完善。本文在对财政监督相关概念,如公共品、公共财政、政府失灵和财政监督等进行阐述的基础上,进一步阐述了财政监督相关理论依据,包括寻租理论、委托-代理理论等。然后,系统介绍了云南省财政监督的历史沿革、当前财政情况和财政监督工作现状,分析了目前云南省财政监督管理机制存在的主要问题和面临的机遇和挑战；在总结国内外财政监督相关经验的基础上,从加强财政监督意识、健全法制建设、构建组织体系、完善监督机制等方面提出了健全完善云南省财政监督管理体系的对策建议。
[Abstract]:Since the 18th National Congress of the Party, it has proposed "comprehensively deepening the reform of the economic system, speeding up the reform of the fiscal and taxation system," "strengthening the examination and supervision of the government's all-caliber budget and final accounts," and "ensuring the power of decision-making and enforcement." Supervision power not only restricts each other but also coordinates with each other, "let power run in the sun" and so on. Among them, the reform of fiscal and taxation system is the most critical and most core, and financial supervision is one of the three functions of financial management. It is necessary to closely focus on major central decision-making arrangements, major fiscal and taxation policy reform, timely adjustment of its own mechanism and system, and further exertion of financial supervision in ensuring the smooth passage of central government decrees and promoting the implementation of fiscal and taxation policies, especially people's livelihood policies. Safeguard national economic security, rectify and standardize financial and economic order, safeguard social fairness and justice and other functions. The foundation of financial supervision in Yunnan Province is weak, and it is necessary to speed up the transformation and promote the reform and perfection of financial supervision. Based on the related concepts of financial supervision, such as public goods, public finance, government failure and financial supervision, this paper further expounds the relevant theoretical basis of financial supervision, including rent-seeking theory, principal-agent theory and so on. Then, it systematically introduces the history of financial supervision in Yunnan Province, the current financial situation and the current situation of financial supervision, and analyzes the main problems, opportunities and challenges faced by the current financial supervision and management mechanism in Yunnan Province. On the basis of summing up the relevant experiences of financial supervision at home and abroad, this paper puts forward some countermeasures and suggestions to perfect the financial supervision and management system of Yunnan Province from the aspects of strengthening the consciousness of financial supervision, perfecting the legal system, constructing the organizational system and perfecting the supervision mechanism.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

【参考文献】