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财政监督是实施和推进财政分配活动过程的一项固有功能,法制建设是更好地实施和不断推进财政监督工作的一大基础和重要保障。本文认为,吉林省的财政监督机制法制建设要始终坚持创新与稳步实施相结合原则,正确处理财政监督和财政管理的关系,对财政资金的整个流程实施动态监督,科学界定财政监督的职责定位,加大财政监督的制度化和规范化建设。从而形成“四路并进”的监督体系,建立覆盖收支全程的监督机制,同时不断推进财政监督信息化建设。
Financial supervision is an inherent function of implementing and promoting the process of financial distribution. The construction of the legal system is a major foundation and an important guarantee for better implementation and continuous promotion of financial supervision. This paper argues that the legal system construction of financial supervision mechanism in Jilin Province should always adhere to the principle of combining innovation with steady implementation, properly handle the relationship between financial supervision and financial management, implement dynamic supervision over the entire process of financial funds, scientifically define the responsibility orientation of financial supervision, Increase the institutionalization and standardization of financial supervision. Thus forming a supervisory system of “four ways of integration” and establishing a supervisory mechanism covering the entire revenue and expenditure while constantly promoting the construction of financial supervision and informationization.