Through analysis and researchment , this thsis tries to clarify the theories about financial supervision , draw lessons from the experiences of developed countries , present problems of financial supervision in our country and the conception of solving these problems 通过分析研究，本文旨在明确财政监督相关理论，借鉴发达国家的监督经验，提出我国财政监督存在的问题和如何解决这些问题的构想。
The tax law enforcement supervision system will be cemented , tax law enforcement inspections be carried out and supervision by the third party , including the national people ' s congress ( cpc ) , chinese people ' s political consultative conference ( cppcc ) , news media and taxpayers , be invited and accepted 巩固税收执法监督体制,认真开展税收综合执法检查，积极配合审计和财政监督，主动邀请和接受人大、政协、检察以及新闻媒体、广大纳税人的监督。
This thesis divides the financial supervision system of main developed countries into four types : financial supervision system type of legislation , financial supervision system type of judgement , financial supervision system type of administration , and financial supervision system type of independency 本文将世界上主要发达国家现行的财政监督制度分为立法型财政监督制度、司法型财政监督制度、行政型财政监督制度和独立型财政监督制度四种类型。
This thesis also researches and develops some theories about the efficiency of financial supervision . it researches the changed track of financial supervision costs and yields that variate as the financial supervision degree changes . then it arrives at the most benefit point of financial supervisi on degree 本文还对财政监督效益的相关理论进行了研究和创新，研究了财政监督收益与成本随监督程度变化而变化的轨迹，进而得出最优的财政监督程度点。
Our legislation system of financial supervision has some flaws , supervision responsibility confuses , supervision pattern ca n ' t operate scientifically , the degree of performing supervision ca n ' t satisfy the demand of economy development , and financial supervision cannot cooperate with other supervisions well 同时，财政监督还存在着一些问题。财政监督法规体系不完善，职责不清，监督方式尚不科学，执法力度不能满足经济发展的要求，财政监督与其他经济监督工作缺乏配合。
On the basis of which , the basic thought of controlling and resolving finance risk is brought forward . such as the conversion of financial function , the establishment of public finance and defensive mechanism of finance risk , the transaction of financial distribution relation , deepening the reformation of fiscal charges , strengthening supervisory legislation finance , finally keeping away and resolving finance risk 然后，分析了我国财政风险的一般形成机制和现实成因，并在此基础上提出了我国财政风险的控制与化解的基本思路：转变财政职能，建立公共财政；建立财政风险防范机制；理顺财政分配关系，深化财税改革；加强财政监督立法，最终防范和化解财政风险。
The thesis first discusses how to establish and complete legislation system of financial supervision , then it tells how to clarify supervision responsibility , illustrates how to establish the mechanism of financial supervision management , and discusses the work to enhance the degree of performing financial supervision laws 文章从论述建立、健全财政监督的法规体系开始，提出如何明确财政监督职责，如内容摘要何建立财政监督管理的新机制，如何加强财政监督的执法力度。
The way to step out of " huang zongxi vicious circle " in the 21st century is to establish the study and service - oriented government , realize the interaction between government organ and function , combine the vertical and horizontal reforms , form a pattern of net - based reform , set up modern public human resource management system , and strengthen financial supervision and legalization 建设学习型与服务型政府，实现政府结构与功能互动，横纵改革结合，形成网络化改革治理格局，建立现代公共人力资源管理制度，加强财政监督与立法等，是21世纪我国政府机构改革跳出这一怪圈的出路所在。
