关键词: 国家治理, 财政监督法治化, 财政立法, 财政监督模式

Abstract: Financial supervision is the key link and important guarantee of the modern financial system. However, China's executive-led financial supervision model at present is still unable to meet the practical needs. Therefore, strengthening the legislation for financial supervision and achieving the legalization of financial supervision are becoming the important issues in the construction of China's ruled by law. In order to meet the demands of the time in the national governance system and the governance ability for the modernization construction, it is urgent for China's administrative financial supervision mode to move into the vertically and horizontally three-dimensional financial supervision mode that giving considerations to both the NPC and the administration, and to realize the financial supervision type of joint and coordinated supervisions by the NPC supervision, the administrative supervision, the judicial supervision, and the social supervision, each performing its own function. On this basis and from the vision of practical evolution, this paper takes the opportunity of amending The Regulations on Punishment of Financial illegal Acts, which is the fundamental basis in the domain of financial supervision. The logic key points to realize the legalization of financial supervision under the new mode is as follows: to construct a standardized and unified legal system of financial supervision; to further clarify the responsibility and authority of each main body of the financial supervision; to improve the coordination and cooperation mechanism of financial supervision; to perfect the measures, means and procedures of financial supervision; and to improve the internal and external accountability mechanisms of financial supervision.

Key words: national governance, legalization of financial supervision, financial legislation, financial supervision model