Grassroots Special Financial Expenditure Supervision Problems And The Countermeasures And Suggestions

Being a important part of financial control, financial supervision always play a very important role. Especially the special financial expenditure supervision is the most important guarantee of special financial funds, and it makes the special funds usage more efficiency, even makes our financial policies’effective implementation. Therefore, it is not only the important content for improve the supervision of special financial funds and make the funds working more security, standard and efficient, but also is objective necessity to elaborate the economic of financial macro-adjustment and control, plays a very important role to make public finance reform smoothly and effective.This thesis analyses the supervision of special financial expend from the view of basic-level finance, hen put forward the local special financial expenditure supervision policy. Firstly, the thesis introduce the background, purpose, significance and present research situation of research. Then expound the usefulness of related concepts and theories, such as:public goods theory, principal agent theory, public choice theory and so on. After that, the thesis summarize the present situation of Chinese local district special financial expenditure supervision, find the problems and analyzed the main causes.This paper also comparative study major foreign countries’financial expenditure supervision system, summarizes their different characteristics, sum up their advanced experience. Such as:Pay more attention to law construction; take the budget supervision and management seriously; high specification of institution setup; attach importance to the management of financial regulators; established expert internal supervision institutions; high information degree and information technology is used widely, etc.By these analysis and references, the thesis put forward the objectives, principles and counter measures of our basic-level special finance expend supervision, makes a effective theory support for our basic financial supervision. Give effective policy proposal from six aspects, such as strengthen special financial expenditure supervision legal system; promote special financial expenditure supervision system development; improve special financial expenditure budget system; strengthen supervising agencies’ stuffing; improve the informationization level of special financial expenditure and carry out special financial expenditure performance supervision. In order to establish and perfect the Chinese characteristics financial expenditure supervision system, make the supervision becomes a useful part in the financial regulate system, makes the supervision more innovative and scientific. To promote the development of financial supervision.