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为了进一步完善和加强中央企业财政驻厂员机构的财政监督检查工作,逐步做到制度化、规范化,更好地发挥维护财经纪律、整顿财税秩序的作用,适应《行政诉讼法》的实行,财政部于1990年9月1日以(90)财商宇第307号文印发了《关于中央企业财政驻厂员开展财政监督检查若干问题的暂行规定》(以下简称《暂行规定》)。现将主要内容简介如下:
In order to further improve and strengthen the financial supervision and inspection work of the central government-owned financial institutions, gradually institutionalize and standardize the functions of maintaining the financial and economic discipline and reorganizing the taxation and taxation system so as to adapt to the implementation of the Administrative Procedure Law, On September 1, 1990, the Ministry of Finance and Commerce announced that it issued the Provisional Regulations on Certain Issues Concerning the Financial Supervision and Inspection Conducted by the Central Government’s Fiscal Resident Officers (hereinafter referred to as “Interim Provisions”). Now the main content is as follows: