论文部分内容阅读
课题组在当前形势下探索建立新型财政监督运行机制,必须要体现市场经济的要求,充分保障财政宏观调控职能的发挥,有利于财政管理水平的提高,促进财政秩序的规范。要实现这一目标,就必须建立完善的事前、事中、事后“三位一体”的财政监督机制,按照社会主义市场经济体制对财政工作的总体要求,紧紧把握财政监督寓于财政管理的内在特性,着眼财政资金活动的全过程,建立健全审核预警系统、跟踪监控系统和稽查整改系统有机结合的、贯穿于财政管理全过程的,经常化、规范化、多样化的财政监督检查机制。
Under the current situation, the task force exploring the establishment of a new mechanism for the operation of financial supervision must embody the requirements of a market economy, fully guarantee the full play of the macro-control function of finance, enhance the level of financial management and promote the standardization of fiscal order. In order to achieve this goal, we must establish a sound financial supervision mechanism in advance, during, and after the “trinity” and follow the general requirements for the financial work of the socialist market economic system and firmly grasp the intrinsic position of financial supervision in financial management Characteristics, focus on the whole process of financial activities, establish and improve audit and early warning system, tracking and monitoring system and audit system to improve the integration of organic whole, run through the whole process of financial management, regular, standardized and diversified financial supervision and inspection mechanism.