财政税收体制监督机制优化研究

摘要

In the process of the supervision and administration of financial tax system, the international and domestic experience should be integrated together, by building a perfect public finance management framework and fiscal tax supervision mechanism. Through these it can ensure supervisory mechanism to meet the basic requirements of the fiscal tax management, and comprehensively improve the level of supervision and administration of financial tax, thus it will also create good conditions for the innovative construction of supervision and management mechanism of fiscal tax.%在财政税收体制监督管理过程中，应把国际经验和国内经验紧密结合在一起，通过构建完善的公共财政管理框架、完善的财政税收监督机制，确保各项管理模式能够紧密结合，确保监督机制能够符合财政税收管理的基本要求，全面提高财政税收监督管理水平，为财政税收的创新型监督管理机制建设创造良好的条件。