自1999年以来,财政部门为加强财政管理,强化内部约束机制,实施了内部监督检查制度。几年来的实践证明,内审工作规范了部门预算的编制行为,促进了预算外资金“收支两条线”政策的落实,减少了预算执行中的不规范行为,推动了管理部门内部约束制度的建立和健全。近年来,为适应建立公共财政体制框架的要求,财政部门进行了一系列改革,如实行部门预算、建立现 Since 1999, the financial department has implemented an internal supervision and inspection system to strengthen financial management and strengthen the internal restraint mechanism. Practice over the past few years has proved that the internal audit standardizes the compilation of departmental budgets and promotes the implementation of extrabudgetary funds “two lines of revenue and expenditure ”, reduces the irregularities in budget execution, and promotes the internal management Establishment and Perfection of the Constraint System. In recent years, in order to meet the requirements of establishing a public financial institutional framework, the finance department has carried out a series of reforms, such as implementing departmental budgets and establishing existing