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新政开启,欣欣向荣。随着我国社会主义市场经济条件下公共财政框架的建立,财政监督检查内容、方式方法发生了根本性变革——在监督内容上,由对企业财务收支监督到对财政收支监督,再到目前的全面参与和渗透到财政政策、财政收支、财政改革中去,新增加了履行国库集中支付的审核职能、强化注册会计师和会计师事务所的监督处罚职能等等。在监督方式上,先后取消了税收财务物价大检查,取消了对工业、交通、基建企业的财务决算审批,以及对金融呆账核销审批等具体审批事项,实行会计信息质量和财政收支的抽查监督,建立独立公告制度。法制建设也迈出了重要步伐,湖南、吉林、甘肃三省相继出台了《财政监督条例》。财政监督检查队伍法制意识明显增强。财政监督由直接监督为主转向间接监督为主,由政府监督为主向政府监督和社会监督有机结合,由事后监督为主向事前调查审核、事中跟踪和事后专项检查全过程监督转变,初步形成了全方位、多层次、立体化的财政监督管理体系。新形势,催生新任务。党的“十六”大提出了“完善预算决策和管理制度,加强对财政收支监督”的目标和要求。在新时期,全国财政监督检查系统正在琢磨什么,又有什么新的动作。为此,我们特别策划“各省市区财政监督检查局局长谈监督”活动,着重介绍各省市的财政监督工作中的好经验、新方法,以飨读者。
The New Deal opened, thriving. With the establishment of the public financial framework under the conditions of our socialist market economy, fundamental changes have taken place in the content, methods and methods of financial supervision and inspection. From the supervision of the financial revenues and expenditures to the supervision over financial revenue and expenditure, At present, the full participation and infiltration into the fiscal policy, fiscal revenue and expenditure, and fiscal reform have added new auditing functions to fulfill centralized treasury payment and strengthened the supervision and punishment functions of certified public accountants and certified public accountants. In terms of supervision methods, it has canceled a large inspection on the taxation of financial products, canceled the examination and approval of financial accounts of industrial, transportation and infrastructure enterprises, and examined and approved special allowances for bad debts written off, and conducted checks on the quality of accounting information and revenue and expenditure Supervision, the establishment of an independent announcement system. The legal system has also made important strides. The three provinces including Hunan, Jilin and Gansu successively promulgated the Regulations on Financial Supervision. Fiscal supervision and inspection team awareness of legal system increased significantly. The financial supervision turned mainly from direct supervision into indirect supervision, mainly from government supervision to organic combination of government supervision and social supervision. From the after-supervision mainly to the prior investigation and verification, the tracking and post-special inspection of the entire process of supervision and transformation, preliminary Formed a full range, multi-level, three-dimensional financial supervision and management system. The new situation has given birth to new tasks. The “16th CPC National Congress” has set forth the goals and requirements of “improving the budget decision-making and management system and strengthening the monitoring of revenue and expenditure.” In the new period, the national financial supervision and inspection system is thinking about what and what new action. To this end, we specially plan to “supervise and inspect the director of the provinces, autonomous regions and municipalities,” highlighting the good experiences and new methods in the financial supervision work of all provinces and municipalities in order to readers.