作　　者： ;

机构地区： 中国人民大学国际关系学院

出　　处： 《中国行政管理》 2011年第6期37-41,共5页

摘　　要： 1977年,由最高审计机关国际组织大会通过的《利马宣言》明确表述了财政的系统监督主张。在这一主旨下,本文考察了分权制衡的权力体制中立法机构、行政部门的财政监督职责,描述并分析了广东省进行的财政绩效预算改革,从中引申出行政性预算改革对于整个绩效预算具有的重要作用和重大意义。最后,回归《利马宣言》对财政进行系统监督的精神宗旨,申述了建构系统的财政监督机制对于提高政府执行力所具有的价值。 In 1977, Declaration of Lima, passed by an INTOSAI meeting, declared the claim of systematic financial supervision. Fol lowing such theme, the article examines the responsibilities of financial supervision taken by legislative body and administra- tive departments, within the mechanism of separation of powers and the system of check and balances. The Article also pro- vides a description and analysis of the financial performance - and - budgeting reform conducted in Guangdong Province, which explicates that the reform of administrative budgeting has important effects on nation - wide financial performance and budgeting with significant meanings. Last but not least, the argument returns to the purpose of Declaration of Lima ： to en force systematic financial supervision, alleging that establishing a systematic financial supervision mechanism has merits in enhancing government＇ s executive capability.

关 键 词： 财政监督 政府执行力 利马宣言

领　　域： [经济管理]