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1999年,广东省佛山市禅城区财政局在区委区政府的支持下,积极借鉴以往财政监督管理工作经验,创立了财政循环监督体系。经过不断完善,这一监督体系得到了上级财政部门的充分肯定和支持,在2002年全国部分省区财政监督工作会议和2003年全国财政监督工作会议上,禅城区财政局分别介绍了循环监督经验,并受到了表彰。2004年9月,广东省财政厅印发《广东省省级财政内部循环监督工作系统(试行)》的通知,将禅城经验正式向全省推广。所谓循环监督体系,就是在财政资金的流动中,每一个与之相关的部门和个人都要接受监督,具体表现为
In 1999, Foshan City, Guangdong Province, Chancheng District Bureau of Finance in the district government support, and actively learn from past experience in financial supervision and management, and created the financial cycle monitoring system. After continuous improvement, this supervisory system has been fully affirmed and supported by the financial departments at higher levels. During the 2002 provincial financial supervision work conference and the 2003 national financial supervision work conference, the Chancheng District Financial Bureau respectively introduced the circular supervision Experience, and received recognition. In September 2004, the Guangdong Provincial Department of Finance issued a circular titled “Inner-provincial Circular Finance Internal Circulation Supervision System (Trial Implementation)” to promote the experience of Chancheng to the whole province. The so-called circular monitoring system, that is, in the flow of financial resources, each of the departments and individuals associated with it to be subject to supervision, the specific performance of