本文選題：財政監(jiān)督 + 問題　； 參考：《云南大學》2014年碩士論文

【摘要】：黨的十八大以來,提出了“全面深化經(jīng)濟體制改革,加快改革財稅體制”,“加強對政府全口徑預算決算的審查和監(jiān)督”,“確保決策權、執(zhí)行權、監(jiān)督權既相互制約又相互協(xié)調(diào)”,“讓權力在陽光下運行”等多項要求,其中財稅體制改革是其中最關鍵最核心所在,財政監(jiān)督作為財政管理的三大職能之一,要緊緊圍繞中央重大決策部署、重大財稅政策改革,及時調(diào)整自身機制制度建設,進一步發(fā)揮財政監(jiān)督在保障中央政令暢通、促進財稅政策尤其是民生政策落實、維護國家經(jīng)濟安全、整頓規(guī)范財經(jīng)秩序、維護社會公平正義等方面的職能作用。云南省財政監(jiān)督基礎原本就較為薄弱,更需要進一步加快轉(zhuǎn)變,促進財政監(jiān)督工作的改革和完善。 本文在對財政監(jiān)督相關概念,如公共品、公共財政、政府失靈和財政監(jiān)督等進行闡述的基礎上,進一步闡述了財政監(jiān)督相關理論依據(jù),包括尋租理論、委托-代理理論等。然后,系統(tǒng)介紹了云南省財政監(jiān)督的歷史沿革、當前財政情況和財政監(jiān)督工作現(xiàn)狀,分析了目前云南省財政監(jiān)督管理機制存在的主要問題和面臨的機遇和挑戰(zhàn)；在總結國內(nèi)外財政監(jiān)督相關經(jīng)驗的基礎上,從加強財政監(jiān)督意識、健全法制建設、構建組織體系、完善監(jiān)督機制等方面提出了健全完善云南省財政監(jiān)督管理體系的對策建議。
[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.
【學位授予單位】：云南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.2

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