Financial oversight study
|School||Dongbei University of Finance|
|Keywords||Principal - agent The efficiency of financial supervision System of financial supervision|
This paper studies the basic theory, and at this stage of the financial oversight of the financial supervision. The study of these problems, the to rectify domestic market economic order is to consolidate the financial and economic order, the need to improve the effective use of finances, the need to adapt to China's public finance system established, but also an inevitable requirement of the development of China's socialist market economy. Analysis aimed at clarifying the theory of financial supervision, supervision experience learn from developed countries put forward the existing problems of China's financial supervision and the idea of ??how to solve these problems. The paper is divided into four parts, the main research method is normative analysis. The first part is a general study on the theory of financial supervision. This paper first analyzes the meaning and essence of financial supervision, and that the nature of financial supervision is a means to achieve the goal of financial management. Subsequently, the paper discusses the relationship of theory and financial supervision of the principal - agent \In the same time, the government agent \The effective theory of financial supervision, research and innovation, and change the trajectory of the benefits and costs of financial supervision with the changes in the level of supervision and then come to the optimal degree of financial supervision point. The second part describes the international experience of the financial supervision system and proposed a draw. The world's major developed countries the existing system of financial supervision is divided into legislative fiscal oversight system, judicial-type financial supervision system, administrative-type financial supervision system and independent financial supervision system four types. Different types of supervision, this paper describes the experience of financial supervision in Australia, France, Sweden and Japan. Then, from supervisory duties, the supervisory bodies set, four aspects of the institutional personnel management and supervision of the program the way learn from the successful experience of these countries. The third part discusses the achievements and the problems at this stage of China's financial supervision work. At this stage, the scope of China's financial supervision gradually adapt to the requirements of the public finances, the legal system has been constantly improved, oversight bodies and the team has been strengthened, and increased law enforcement, supervision of the way to get rich. At the same time, financial supervision, there are still some problems. Imperfect system of financial supervision and regulations, unclear responsibilities, supervision is not yet scientific way, law enforcement can not meet the requirements of economic development, lack of coordination of financial supervision and other economic supervision. Section IV presents the idea to improve the financial supervision system in China, is a key part of the full text. This article discusses the establishment of sound financial supervision and regulation system start, propose how to clear the financial oversight responsibilities, as a summary of how to build a new financial supervision and management mechanism, and how to strengthen the financial supervision of law enforcement. Finally, this paper should correctly handle the relationship between financial supervision and other economic oversight to the organs of state power as the main building economic supervision system, a clear relationship between financial supervision and audit supervision, strengthen financial supervision and coordination of other economic oversight.