摘要
随着我国社会主义经济的不断发展,财政收支的规模不断扩大,财政监管的资金
的数量也在不断增加,加强财政内部监管,保障资金安全运行越来越重要。伴随着这
一系列的变化,各种极端事件发生、腐败行为频繁发生,财政部门内部监管体制的混
乱和“缺位”现象严重,地方财政部门内部监督工作相对薄弱,建立健全有效的基层
财政部门内部监督检查制度十分必要。鉴于此,笔者根据自己最近几年来从事基层财
政内部监督工作的实际经验和在财政监督理论研究方面的一些心得,以A县为例,对
基层财政部门内部监督体系进行初步的理论研究。

本论文通过对A县财政部门内部监督现状进行跟踪调查,问卷调查、询问访谈,
并运用对比分析法、博弈分析法、数据分析法、调查问卷法等方法进行分析,全面反
映A县内部监督自身以及外部环境的现状。通过对现状的分析发现在其本身在进行内
部监督的过程中总结的宝贵经验,并通过分析发现其存在的问题,例如:单位内部“重
预算、轻监督”的传统观念较重;相对于预算科,单位内部人员对于内部监督工作配
合的积极性不强;内部监督机制不够健全等等。

基于A县财政部门内部监督工作现状分析其存在的问题,寻求解决问题的办法和
途径,提出具体的措施和建议,以求进一步建立健全该县财政部门内部监督体系,完
善业务管理流程。通过运用管理统计学、微观经济学中博弈论的相关理论分析,并结
合A县自身内部监督工作的实践经验,对进一步完善A县内部监督体系提出几点建议
性措施,例如:完善财政部门内部监督机制和相关辅助性制度;釆取一些列措施转变
当前单位内部“重预算,轻监督”的传统观念;完善法律法规体系等等。以期待对基
层财政监督理论体系的完善和其事业的发展有所裨益。

关键词:财政监督;县级财政;监督意识;监督机制
Abstract
With the continuous development of China&39;s socialist economy, the financial revenue
and expenditure scale is continually expanding and the capital for financial regulatory is also
increasing a lot. Therefore, strengthening internal supervision of financial and ensuring the
safety of funds operation play an Important role. Accompanied by a series of changes, all
kinds of extreme events and corruption occur frequently. Chaos and absence phenomenon of
internal supervision system of financial sector is serious. In addition, internal supervision of
the local financial sector is relatively weak, it is necessary to establish a sound and effective
grassroots financial department internal supervision system. In view of this, the author
according to their own practical experience in recent years engaged in grass-roots finance
internal supervision work and the theory of fiscal super - ision of some experience, taking A
County as an example, makes a preliminary theoretical study on the internal supervision
system of grassroots financial department.
This paper makes a follow-up survey, questionnaire investigation, interview and inquiry
of the internal supervision of the financial sector in A County and uses lots of analysis
methods, such as, literature analysis, comparative analysis, game analysis, data analysis and
other methods of analysis to reflect the external environment and internal situation of A
county. Through the process of the analysis of the status quo to summary the valuable
experience of internal supervision, and discover the problems, such as,the traditional
concept of attaching important on budget but ignore the supervision; the internal staff is not
strong enthusiasm for cooperation on internal supervision compared with the budget section,
and the internal supervision mechanism is not perfect and so on.
Based on A County i analysis the present situation of internal supervision of financial
sector problems and seek methods to solve the problem. In order to further establish and
improve the internal supervision system of financial departments of the county, improve
business management processes we put forward to concrete measures and suggestions.
Through analyising the relative theory on microcosmic economics management, statistics,
and the combination of A county&39;s and combine its own internal supervisory work experience.
I put forward several suggestive measures to further improve the internal supervision system
of A Count}&39; .such as: improving the financial departments of internal supervision
mechanism and related auxiliary system: taking a series of measures to change the current
branch&39;s traditional concept that attaching great important on budget but ignoring supervisio:
perfecting the system of laws and regulations etc. Therefore, the development and
improvement of theoretical system of the financial supervision will benefit a lot.
Keywords: Financial Supervision: County Level: Supervision and Consciousness:
Supervision Mechanism
第1章绪论
1.1选题背景、意义
随着我国社会主义经济的不断发展,各项体制的日益完善,新旧制度互相交替,
国际国内形势日趋复杂,政府与市场在新的形势下所发挥的作用发生了改变,政府要
由以前的“大政府”向“小政府”演变,其职能也要向社会管理和公共服务倾斜,作
为隶属于政府的财政部门,其相应的角色、职能也必然会发生一系列的变化。伴随我
国经济水平的日益提高,财政收支的规模不断扩大,财政监管资金的数量不断增加,
加强财政部门尤其是基层部门的内部监管,显得十分重要。

为了适应社会经济发展的需要,我国政府自上世纪末期开始实行一系列的财政制
度改革,例如:1994年分税制改革。近几年,又加紧进行“国库集中支付制度改革”、
“政府集中釆购制度改革”、“增值税转型改革”等等一系列的财政制度改革,在进
行这些改革的过程中,财政监督本身也不断完善。同时,在保证各项财政制度改革的
顺利进行,提高财政管理和财政决策水平方面发挥了重要的作用,财政监督的工作也
逐渐得到了社会的认可。

当前,各种极端事件频繁发生,腐败行为层出不穷。江西都阳、湖北潜江、广西
江平等特大案件的发生,充分说明了当前财政部门内部监管制度的混乱与“缺位”,
给国家造成了巨大的损失。县级财政机关作为国家的基层财政部门,虽然自身掌握的
资金不是很大,但是由于单位数量多,放眼全国,其总数还是十分庞大的,基层财政
部门的财政监督工作相对薄弱。因此,建立健全基层财政部门内部监督检查制度具有
十分重要的意义。

如今,国家财政部门正致力于建立预算编制,预算执行,财政监督相结合的“三
位一体”的现代财政管理模式,三者之间既相互分工又相互制衡。财政部门内部监督
作为财政管理的重要组成部分,其作用和重要性也日益显露出来,逐步引起了社会的
广泛关注。然而,相对于中国财政制度改革的步伐,财政监督的改革发展进程被远远
落在了后面,相关理论研究相对滞后,配套措施更是少之又少,而基层财政部门由于
层次较低,视野较窄,财政监督工作的相关理论研究也就更加滞后,这直接导致了基