一、澳大利亚的财政监督管理情况 澳大利亚是联邦制国家,各州议会和政府独立程度很高,全国有三级相互独立的政府机构,即联邦政府、州(相当于我国的省级)、地方政府,全国设6个州、2个特区。与三级政府体制相适应,澳大利亚的财税体制也分为联邦、州和地方三级。 澳大利亚特别强调财政分权和制衡的原则,联邦政府共有三个部门管理财政工作:国库部、联邦拨款委员会、财政和行政管理部。联邦国库部主要侧重于宏观管理,具体负责财政收入、税收政策以及财政融资等工作,负责财政收入、预算编制,对税收、财政支出政策提出建议,并参与货币政策、产业政策和经济发展战略的协调 First, the Australian financial supervision and management Australia is a federal state, the state legislature and the government is highly independent, the country has three independent government agencies, the federal government, the state (equivalent to our provincial), local governments, The country set 6 states, 2 special zones. In line with the three-tier government system, the tax system in Australia is also divided into federal, state and local levels. In particular, Australia emphasizes the principle of fiscal decentralization and checks and balances. The federal government manages a total of three departments: the Treasury Department, the Federal Funding Committee, and the Ministry of Finance and Administration. The federal treasury department mainly focuses on macroeconomic management and is specifically responsible for fiscal revenue, taxation policies and financial financing. It is responsible for fiscal revenue and budget formulation, making recommendations on tax and fiscal expenditure policies, and participating in monetary, industrial and economic development strategies coordination