随着我国社会主义市场经济的不断发展和公共财政框架的日益确立，财政 监督如何与之相适应成为一个迫切需要研究解决的问题。本文主要进行财政监 督体制改革的必要性与可行性研究。 文章一共分为六个部分来对此进行阐述， 第一部分，导论，主要对研究目的与意义、国内外关于财政监督的研究现 状、研究方法进行描述。 第二部分，回顾了 1949 年建国以来至今我国的财政监督体制的发展历程以 及经验总结，并总结了国外财政监督的先进经验。 第三部分，我国财政监督体制改革的理论基础，首先说明了财政监督的基 本概念作铺垫；其次分析财政监督体制改革的理论基础，说明这些理论对财政 监督的作用和意义；最后进行了财政监督体制改革的重要性研究。 第四部分，我国财政监督体制改革的必要性研究，文章从技术、历史、社 会、制度四个角度分别分析了财政监督体制改革的必要性。 第五部分，我国财政监督体制改革的可行性研究，本文从现实、技术、经 济、制度四个方面论述了我国财政监督体制改革的可行性。 第六部分，结论，根据以上几个部分的分析，得出我国财政监督体制改革 是重要的、必要的以及可行的结论。 【关键词】 财政监督 重要性 必要性 可行性2 Abstract As China continues to develop the socialist market economy and the growing set of public finance framework, financial supervision and fit into that as an urgent need to study the problem. In this paper, the financial supervision system of the necessity and feasibility studies. A total of six parts to the article elaborates on this: The first part of the introduction, mainly for research purpose and meaning, domestic and foreign financial supervision on the research status of methods described. The second part, since the 1949 review of China's financial supervision system since the development process and lessons learned, and summarizes the advanced experience of foreign financial supervision. The third part of the reform of financial supervision and the theoretical basis of, first, the basic concepts of financial supervision to pave the way; and then analyzes the theoretical basis of the financial supervision system, indicating that these theories on the role and significance of financial supervision; Finally, a financial supervision The importance of structural reform. The fourth part, the need for reform of financial supervision and research, the article from the reality, history, social, institutional analysis of the four angles of the need for reform of financial supervision. The fifth part, reform of financial supervision and feasibility studies, this article from reality, technical, economic, institutional four aspects of the feasibility of China's financial supervision system. Part VI, the conclusion, according to several parts of the above analysis, the reform of financial supervision are important, necessary and possible conclusions. 【Key Words】，Financial supervision Importance Necessity Feasibility1 目录 学位报告原创性声明............................................................................................................................................... 1 学位报告版权使用授权书....................................................................................................................................... 2 摘要........................................................................................................................................................................... 1 Abstract...................................................................................................................................................................... 2 第一部分 导论....................................................................................................................................................... 1 一、研究目的和意义....................................................................................................................................... 1 二、国内外研究现状述评 ............................................................................................................................... 2 （一）国内文献回顾 ............................................................................................................................... 2 （二）国外文献回顾 ............................................................................................................................... 4 三、研究方法................................................................................................................................................... 4 第二部分 财政监督的发展回顾和基本经验 ......................................................................................................... 5 一、我国财政监督体制的历史发展进程 ....................................................................................................... 5 (一) 1949—1978 年的财政监督体制 .................................................................................................... 5 (二) 1978—1993 年的财政监督体制 .................................................................................................... 7 (三) 1993 年以来的财政监督体制 ........................................................................................................ 8 二、我国基本财政监督体制的基本经验 ..................................................................................................... 10 （一）以财政中心工作、财政管理改革为大局.................................................................................. 10 （二）不断创新监督方式方法 ............................................................................................................. 10 （三）坚持依法监督、科学监督 ......................................................................................................... 11 三、国外财政监督体制的经验探析 ............................................................................................................. 11 （一）立法型财政监督国家 ................................................................................................................. 11 （二）司法型财政监督国家 ................................................................................................................. 12 （三）行政型财政监督国家 ................................................................................................................. 13 （四）独立型财政监督国家 ................................................................................................................. 14 第三部分 我国财政监督体制改革的理论基础 ................................................................................................... 16 一、财政监督的基本概念 ............................................................................................................................. 16 （一）财政监督的内涵 ......................................................................................................................... 16 （二）财政监督的特征 ......................................................................................................................... 17 （三）财政监督的内容 ......................................................................................................................... 18 （四）财政监督体制的概念 ................................................................................................................. 20 二、我国财政监督体制改革的理论依据 ..................................................................................................... 20 （一）委托—代理理论 ......................................................................................................................... 20 （二）公共财政理论 ............................................................................................................................. 22 （三）市场经济理论 ............................................................................................................................. 23 （四）公共选择理论 ............................................................................................................................. 24 三、我国财政监督体制改革的重要性分析 ....................................................