本文選題：財政監(jiān)督　切入點：財政績效　出處：《浙江財經(jīng)大學》2014年碩士論文

【摘要】：隨著我國公共財政改革的逐步深入，迫切需要建立同公共財政理念相一致的公共財政監(jiān)督模式，要求財政資金得到有效的使用以滿足公共目的。研究公共財政監(jiān)督問題，，是我國社會主義市場經(jīng)濟進一步完善的必然要求，也是公共財政體制進一步深化的需要。文章從狹義視角出發(fā)，深入探討了我國財政監(jiān)督問題。 本文首先對財政監(jiān)督進行了理論分析。在對經(jīng)濟學、政治學和公共管理學中涉及財政監(jiān)督領域的理論進行分析后，明確了在公共財政框架下財政監(jiān)督的職能定位，認為財政監(jiān)督職能需要通過以下兩個渠道實現(xiàn)：一是財政部門對其他政府職能部門的財政資金使用活動進行監(jiān)督，用“財”來控制引導它們的“政”；二是財政部門完善自身內(nèi)控機制，財政監(jiān)督專職機構(gòu)對財政部門進行內(nèi)部監(jiān)督。 本文其次分析了財政監(jiān)督問題產(chǎn)生的成因，從博弈的視角分別對中央政府和地方政府財權(quán)爭奪行為、審計部門和財政部門監(jiān)督行為、監(jiān)督部門對支出部門的監(jiān)督行為進行了分析，認為財政監(jiān)督制度設計層面各監(jiān)督主體權(quán)責不對等，財政機關各職能部門職責混亂、權(quán)責不分是財政監(jiān)督問題產(chǎn)生的根本原因；轉(zhuǎn)移支付制度的不科學和不規(guī)范則是影響我國財政監(jiān)督的外部制度因素。 本文對我國公共財政監(jiān)督進行了路徑選擇分析，認為我國各級人大對預算審批所存在的種種局限性，加之單一制的政體和根深蒂固的行政文化，通過強行政權(quán)提升政府的預算編制能力與預算執(zhí)行力，進而提升政府預算績效，是短期內(nèi)最優(yōu)的路徑。緊接著文章選取立法型、司法型、行政型、獨立型等四種不同財政監(jiān)督模式的代表性國家進行財政監(jiān)督實踐的經(jīng)驗介紹，并總結(jié)出對我國財政監(jiān)督模式構(gòu)建具有借鑒意義的做法。在此基礎上文章嘗試性提出了一個可供選擇的財政監(jiān)督目標模式。該目標模式包含權(quán)責統(tǒng)一的外部環(huán)境，財政績效價值取向，分權(quán)制衡的政府職能部門架構(gòu)，社會力量的充分參與等四個組成要素。文章結(jié)合近年來浙江省財政監(jiān)督實踐，提出通過賦予地方政府更多財政收入分成并規(guī)范轉(zhuǎn)移支付制度，合理界定不同層次財政監(jiān)督主體職責、營造穩(wěn)定的權(quán)責統(tǒng)一的外部環(huán)境，圍繞預算管理合理分配財政各部門的權(quán)責，實施績效為核心的目標導向監(jiān)督，充分運用信息技術服務財政監(jiān)督，積極引入第三方參與財政監(jiān)督等方式進行財政監(jiān)督制度創(chuàng)新。 本文最后立足我國當前財政監(jiān)督現(xiàn)狀，提出了建設我國公共財政監(jiān)督的政策建議。結(jié)論部分指出了本文研究的不足之處，和未來我國公共財政監(jiān)督的研究方向。 本文的創(chuàng)新之處主要體現(xiàn)在以下幾點：（1）明確應用了新公共管理理論構(gòu)建國內(nèi)財政監(jiān)督目標模式；（2）嘗試用博弈論視角解釋我國財政監(jiān)督問題的成因，認為不完全信息的存在是根本原因；（3）嘗試從狹義視角出發(fā)考慮對我國財政監(jiān)督有實質(zhì)影響的外部制度因素。
[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.

【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.2

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