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财政监察是财政部门根据自己所具有的特点,以财政法规为依据,对涉及财政收支活动的企业、事业、行政单位和社会团体进行检查监督的一种行政手段,它是财政监督的一种形式。随着经济体制改革的深入进行,国营大中型企业活力的不断增强,企业自主权的逐步扩大,国家对企业的直接控制已开始转向宏观上的间接控制。这样,难免会出现一些违反财经纪律和违法乱纪的现象,影响经济体制改革的顺利进
Financial supervision is an administrative measure for inspection and supervision of enterprises, undertakings, administrative units and social organizations involved in fiscal revenues and expenditures according to their own characteristics and based on financial laws and regulations. It is a kind of financial supervision form. With the deepening of the reform of the economic system, the vitality of state-owned large and medium-sized enterprises has been constantly enhanced, the autonomy of enterprises has been gradually expanded, and the direct control of enterprises by the state has begun to turn to macroscopic indirect control. In this way, some phenomena that violate the financial and economic disciplines and the laws and regulations will inevitably occur, which will affect the smooth progress of the economic reform