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国务院《关于坚决制止向企业乱摊派的通知》（国发［１９８６］第４９号）中作出规定：“国务院责成国家经委会同审计署、财政部对各地区、各部门制止向企业乱摊派的情况和问题负责监督、查办……有关单位对监督、检查机关作出的处理决定必须执行，对拒不执行的，由审计机关通
The State Council’s “Circular on Resolutely Suppressing the Apportionment to Enterprises” (Guo Fa [1986] No. 49) stipulates: "The State Council enjoins the State Economic Commission and the Audit Commission and the Ministry of Finance to stop the apportionment of apportioned enterprises to various regions and departments And the problem is responsible for supervision, investigation ... ... The relevant units of the supervision and inspection authorities to make the decision must be implemented, refused to implement the decision by the audit agency