改革
改革
개혁
Reform
2009年
3期
89~94
,共null页
财政监督 财政监督主体 财政监督客体 发展过程
財政鑑督 財政鑑督主體 財政鑑督客體 髮展過程
재정감독 재정감독주체 재정감독객체 발전과정
fiscal supervision, subjects of fiscal supervision, objects of fiscal supervision,development process
财政监督是一个历史的动态发展的概念。我国的财政监督经历了从单一主体向多元主体、从着力于监督主体拓展为着力于监督客体、从形式监督变为实质内容监督的发展过程。财政监督既包括财政自身的监督。也包括非财政对财政的监督。按监督主体不同分为立法类的财政监督、司法类的财政监督和执法类的财政监督三种。财政监督是社会、国家和政府职能所使然，应站在整个社会、国家和政府的高度，全面客观地认识财政监督。
財政鑑督是一箇歷史的動態髮展的概唸。我國的財政鑑督經歷瞭從單一主體嚮多元主體、從著力于鑑督主體拓展為著力于鑑督客體、從形式鑑督變為實質內容鑑督的髮展過程。財政鑑督既包括財政自身的鑑督。也包括非財政對財政的鑑督。按鑑督主體不同分為立法類的財政鑑督、司法類的財政鑑督和執法類的財政鑑督三種。財政鑑督是社會、國傢和政府職能所使然，應站在整箇社會、國傢和政府的高度，全麵客觀地認識財政鑑督。
재정감독시일개역사적동태발전적개념。아국적재정감독경력료종단일주체향다원주체、종착력우감독주체탁전위착력우감독객체、종형식감독변위실질내용감독적발전과정。재정감독기포괄재정자신적감독。야포괄비재정대재정적감독。안감독주체불동분위입법류적재정감독、사법류적재정감독화집법류적재정감독삼충。재정감독시사회、국가화정부직능소사연，응참재정개사회、국가화정부적고도，전면객관지인식재정감독。
Fiscal supervision is a concept which has developed historically and dynamically. Since China＇s foundation, the fiscal supervision has undergone a process in which the supervisory subject has been changed from single one to multiple one, concentration on the development of supervisory subject has changed into concentration on the supervisory object and the form of supervision has been changed from the formal one into substantial one. Fiscal supervision is comprised of the supervision of itself as well as the non-financial supervision given to it. According to the difference of the supervisory subjects, the fiscal supervision is categorized into 3 types as follows： supervision of legislation, the supervision of jurisdiction and the supervision of administration.The fiscal supervision is determined by the functions of society, nation and governments which should be taken into account only, thus comprehensive and objective understanding of the fiscal supervision can be obtained.
