摘要
信息化所带来的财政管理革命把财政监督工作推向一个新的发展时期,推进信息化条件下财政监督机制建设是创新财政监督的重中之重。信息化条件下,财政监督发展的新趋势是监督范围全面化、时效同步化、手段信息化。财政监督机制建设中存在理论体系欠缺、投入不足、对接不畅等问题。信息化条件下财政监督机制建设的建议是:建设全程、同步、动态财政监督机制,转变监督理念,加快基础建设,实现监督手段信息化,构建信息共享平台等。
The work of financial surveillance is pushed to a new period of development by the revolution of financial management caused by informationization. Therefore promoting the construction of financial surveillance mechanism under informatiouization is the top priority of innovation in financial surveillance. The new trends of fianacial surveillance are scope generalization, timeliness synchronization, and means informationization. In the construction of financial surveillance mechanism, still there are some problems such as the lack of theoretical system, inadequate investment, and poor docking etc. To construct the financial surveillance mechanism under informatiouization, it＇ s suggested to build a whole, synchronous and dynamic financial supervision mechanism, change the concept of supervision, speed up the infrastructure, implement the informationization of monitoring means, and build information-sharing platforms.
出处
《广西财经学院学报》
2009年第2期41-44,共4页
Journal of Guangxi University of Finance and Economics
基金
广西财经学院2007年度课题"信息化条件下加强财政管理和监督问题研究"阶段性研究成果。课题负责人:古炳玮
关键词
信息化
财政监督
建设
informationization
financial surveillance
construction
