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1、完善财政监督体系的理性思考（Rationalthinkingofperfectingfinancialsupervisionsystem）RationalthinkingofperfectingfinancialsupervisionsystemRationalthinkingofimprovingfinancialsupervisionsystem2008-12-2015:15:22Abstract:thephenomenonoffinancialcrimesandfinancialmanagementofrent-seekingbehavior,"principal-ag
2、ent"relationship,people'smindsarenotpure,thereflourishesideas,psychologicaltreatmentandsoon,thefinancialsupervisionsystemoftheexistinglegalenvironmentisnotperfect,financialsupervision,socialsupervisionandignorethesinglemodeofinformationconstructionlagthepunishmentistoolight,theproblemofille
3、galbehavior.Wemustestablishandperfectthefinancialmanagementmechanismoffinancialsupervisionlegalsystem,strengthenthedailysupervisionandinspection,givefullplaytotheroleofsocialsupervision,strengthentheinformationconstructionoffinancialsupervision,severelypunishillegalbehavior,reallyplaythefun
4、ctionoffinancialsupervision.Economicsupervision;financialsupervisionTheso-calledfinancialsupervision,inanarrowsense,referstofinancialinstitutionsinaccordancewiththelawonthefinancialmanagementoffinancialcapitaloperationstandardization,safetyandeffectivenessoftheimplementationofthesupervision
5、;initsbroadsense,referstotheauthority,includingthefinancialauthoritiesatalllevels,financialsupervisionandfinancialsupervisionsupervisionsubjectsaccordingtothedistributionoftheactivitiesoftheentireprocess.Financialsupervisionisthesupervisionsystemofageneralizedmultiplelinksandmultiplechannel
6、s,includingnotonlythesupervisionauthority,butalsoincludingfinancialinstitutionssupervision,auditsupervision,judicialsupervisionandsocialsupervision,thecontentincludesthebudgetsupervision,revenuecollectionandmanagementsupervision,financialsupervisionandfinancialcreditsupervisionotheraspects,
7、theyarebothrelativelyindependentandinterrelated,togetherconstitutetheunityoffinancialsupervision.Thispaperwillbediscussedfromabroadperspective,discusseshowtoperfectthefinancialsupervisionsystemintheprocessofestablishingthesocialistmarketeconomicsystem,gi
