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Wysłany: Nie 11:13, 16 Sty 2011 Temat postu: Coordination of international experience to establ |
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,moncler milano
Coordination of international experience to establish operation of the financial supervision system
However, countries run the financial supervision system and not the same. Therefore, the comparison and summary of the financial supervision system, national characteristics and experiences, for the establishment of coordination mechanism of China's financial supervision system has an important reference. l, the characteristics of national financial supervision system (1) French financial supervision system. A long history of financial supervision in France, after 700 years of development and improvement of the macro has been set up by Parliament supervision, financial sector supervision and audit the daily business of the Court's post-supervision as the main clear division of labor, coordination of financial supervision system. First, the macro parliamentary oversight. The French government at every level of government and parliament have autonomy,christian louboutin pas cher, the government budget at all levels of councils are responsible for monitoring the corresponding level. Council review of the budget is very strict and meticulous, and direct review of the departments, and units of government fiscal policy should be carried out every heated debate, challenged, and then explained by the financial sector. In addition to a special parliamentary committee on its own review, also commissioned to invite the Court of budget implementation, especially for government departments and institutions of the expenses incurred for audit and supervision. Second, financial sector supervision and daily operations. French financial sector revenue and expenditure management process have an important oversight responsibilities, and by the Financial Ombudsman, public accounting, finance director and tax inspectors and other systems implemented throughout the entire process of budget revenues and expenditures in the fiscal management play an important role. Third, the Court of Auditors of the post-supervision. French Court of Auditors is the highest organ of economic monitoring. French Constitution gives the Court of Audit is to assist Parliament and the government oversight the implementation of financial regulations. The basic task of the Court of Auditors the audit inspection of state organs, public institutions and the national accounts and management of state-owned enterprises; local government, local public bodies audited accounts and management of the local courts of audit. The main work of the Court of Audit: review of national accounts; legal oversight of public accounting; oversight of public expenditure policy makers; supervision of state-owned enterprises to comply with financial regulations. (2) Japan's financial supervision system. Financial supervision in Japan mainly through the Congressional approval of the budget management, audit the efficiency of financial supervision and management of capital expenditures and internal financial sector supervision and management of financial resources to run the division of labor among the collaboration and coordination to complete. First, congressional oversight. Japan's parliament will review, approve and monitor the budget and administrative authority as a watchdog of government an important tool. Expenditure budget control of Congress, mainly through strict approval procedures and strengthen the implementation of monitoring to achieve. Embodied in two aspects: a review before adoption of the draft budget; in the budget implementation process need to be adjusted in the review. Second, the supervision and auditing departments. Japan's financial expenditure is responsible for the audit by the accounting Procuratorate. Independent of the Government Accounting Procuratorate,Mont Blanc pens, but could not help direct management of the Congress, the Prosecutor is responsible for the accounting system. Accounting Prosecutor implementation of a comprehensive audit of financial expenditure, including the draft budget of the audit and audit of the accounts. Third, financial sector supervision. The supervision of the financial sector mainly reflected in the budget preparation and implementation. In the preparation of the budget process, the preparation of the financial sector through the development of the basic policies of the budget, approve the budget of various government departments,ugg schuhe, compiling the draft budget to manage and control expenditures. After Congress approved the budget, the budget implementation process, the financial sector may progress and expenditure of all departments concerned to submit reports or to conduct spot checks on the budget. (3) U.S. financial supervision system. United States established a relatively complete system, responsibilities clearer, more adequate basis for the financial supervision system. United States, more detailed financial oversight and regulate the legal basis for forming the procedure. Roughly as follows: the financial sector is responsible for the implementation of fiscal and macroeconomic policy issues of major violations of supervision and discipline, supervision and other general tax primarily by the tax department. Supervision of financial expenditure mainly by the financial sector, with the money department, audit department and Parliament. Federal Ministry of Finance offers a financial director appointed by the President to oversee the implementation of macro-fiscal policy and major tax law and discipline violations of supervision and inspection,tory burch reva, the Financial Director is responsible directly to the President and Congress. (4) Germany's financial supervisory system. Germany's financial supervisory system in addition to government, parliament, the courts are independent checks and balances, the citizens, the media and social intermediary organizations also actively participate in the formation of a division of labor, there is cooperation, all social interaction, a complete supervisory system. Government's financial sector, specifically can be divided into three levels: First, the federal, state Treasury, is responsible for the formulation of fiscal policy and financial control of budgets and final accounts; the second is the establishment of the state's senior financial management level, the Department is mainly responsible for Federal, state fiscal policy implementation and budget implementation on the organization and coordination, this sector is important in Germany to carry out financial supervision |
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