There are some problems existing in the current
fiscal supervision system of our country, such as coexistence of multiple main bodies of supervision, parallelism of the relations among the main bodies and superposition of the supervision functions etc. These problems result in the confusion of the functions of the law enforcement departments of fiscal supervision, "exceed its position" or "absent from its position" of fiscal supervision as well as often repeated inspection on the objects of fiscal supervision. These problems have harmed the solemnity of the implementation of fiscal supervision and reduced the efficiency of fiscal supervision. To resolve these problems, We should take the following measures to make the rebuilt fiscal supervision system adaptive to the inner demand of the
public finance of our country. That is, strengthening the
legislative supervision of the People's Congress Council, separating the process of decision-making, implementation and supervision of budget, establishing
administrative levels and graded responsibility, avoiding the repeated inspection on the objects of fiscal supervision. In a word, the new supervision system should be an all-around and layered
compound system with legislative
Supervision, administrative supervision and social supervision united.