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1977年,由最高审计机关国际组织大会通过的《利马宣言》明确表述了财政的系统监督主张。在这一主旨下,本文考察了分权制衡的权力体制中立法机构、行政部门的财政监督职责,描述并分析了广东省进行的财政绩效预算改革,从中引申出行政性预算改革对于整个绩效预算具有的重要作用和重大意义。最后,回归《利马宣言》对财政进行系统监督的精神宗旨,申述了建构系统的财政监督机制对于提高政府执行力所具有的价值。
In 1977, the Lima Declaration adopted by the General Assembly of the International Organization of Supreme Audit Institutions made it clear that the financial system oversight proposition. Under this theme, this paper examines the responsibilities of the financial supervision of the legislature and the executive branch in the power system of decentralized checks and balances, describes and analyzes the fiscal performance budget reform carried out in Guangdong Province, and draws the conclusion that the administrative budget reform has a great impact on the entire performance budget Has an important role and significance. Finally, return to the spirit of “Lima Declaration” to systematically supervise the finance and expound the value of constructing the system of financial supervision mechanism for improving the government’s execution ability.