A Study On The Multi-Agent Supervision Of The Disaster Relief Funds

China is a country vulnerable to natural disasters. Quite a few areas suffered typhoons, hurricanes, earthquakes or tsunami respectively every year, which caused a large number of casualties and enormous property loss. Especially since the 90s of last century, natural disasters have been constantly arising and the direct economic loss caused by natural disasters is also significantly increased.Because of the frequent occurrence of natural disasters, the disaster relief funds of our country are fabulous in amount. To take WenChuan earthquake for an example, Post-disaster reconstruction of capital in place is 190.1 billion. Since the disaster relief funds is composed of wide variety of sources of funds, how to rationally allocate disaster relief funds into the reconstruction process can not be ignored. Occurrence of natural disasters in general are always unpredictable and destructive, all levels of government will quickly arrange a lot of first time funds for disaster relief, at,the same time the community as well as the enthusiastic compatriots also donate a huge amount of money. If we do not have a reasonable and comprehensive monitoring system, there will inevitably have blind spots of the supervision of relief funds, and eventually leading to the loss of the funds. So a study on the supervision of disaster has important practical significance and theoretical meaning.This paper researches the supervision of the disaster relief funds from the angle of multi-agent fiscal supervision under the foundation of review lots of documents as well as investigation and research deeply. The paper consists of five parts:The preface introduces the present research of the fiscal supervision and the supervision of the disaster relief funds and point out the insufficiencies of the present. The second part describes the basic situation of China's natural disasters, and point out the importance of strengthening the supervision of disaster relief funds. The third part describes the source of China's disaster relief funds, features, nature and management. The fourth part tells us the existing problems of the use of disaster relief funds. And in the last part I will give constructive suggestions on the improvement of the supervision of the disaster relief funds.Owing to the limitation of our knowledge, the paper's shortcomings and omissions are inevitable, and I wholeheartedly welcome our teachers and friends submit constructive amendments.