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财政部门实施会计监督办法第一章总则第一条为规范财政部门会计监督工作,保障财政部门有效实施会计监督,保护公民、法人和其他组织的合法权益,根据《中华人民共和国会计法》(以下简称《会计法》)、《中华人民共和国行政处罚法》(以下简称《行政处罚法》)、《企业财务会计报告条例》等有关法律、行政法规的规定,制定本办法。第二条国务院财政部门及其派出机构和县级以上地方各级人民政府财政部门(以下统称财政部门)对国家机关、社会团体、公司、企业、事业单位和其他组织(以下统称单位)执行《会计法》和国家统一的会计制度的行为实施监督检查以及对违法会计行为实施行政处罚,适用本办法。
Article 1 In order to standardize the accounting supervision of the financial department, guarantee the effective implementation of accounting supervision by the financial department, and protect the lawful rights and interests of citizens, legal persons and other organizations, according to the Accounting Law of the People’s Republic of China The “Accounting Law”), “People’s Republic of China Administrative Punishment Law” (hereinafter referred to as “Administrative Penalties Law”), “Enterprise Financial Accounting Report Ordinance” and other relevant laws and administrative regulations, to develop these measures. Article 2 The financial department of the State Council, its dispatched offices and the financial departments of the people’s governments at various levels above the county level (hereinafter collectively referred to as the financial departments) shall implement the “ Accounting Law ”and the national unity of the accounting system to implement the supervision and inspection and the implementation of administrative accounting violations of punishment, apply this approach.