CAJ | 학술논문

近年来,我国财政监督管理体制尚不完善,监督工作机制还不健全,监督管理的法治信用环境不佳,监督技术手段落后,制约了财政改革发展的能力。＂十二五时期＂应从改革和完善体制、机制、技术手段、信用环境等方面提升财政监督管理水平。
근년래,아국재정감독관리체제상불완선,감독공작궤제환불건전,감독관리적법치신용배경불가,감독기술수단락후,제약료재정개혁발전적능력。＂십이오시기＂응종개혁화완선체제、궤제、기술수단、신용배경등방면제승재정감독관리수평。
In recent years,the financial supervision and management system in our country is far from perfect,supervision mechanisms are still not sound,the legal and credit environment is not good and the technical supervision means are backward,all of which restrict the development of financial reform.During the twelfth five-year-plan period,we should improve the financial supervision and management level by reforming and perfecting the supervision system,mechanisms,technical means and credit environment.