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国务院部署并直接督导的税收、财务、物价大检查,从1985年起连搞五年了。大检查指导思想明确,范围之广、内容之多、政策之具体和声势之浩大,一年超过一年。大检查成绩显著,五年共查出收缴财政的违纪金额几百亿元,平均每年上百亿。大检查的五年,也正是《会计法》颁布施行的五年。照理,通过健全法制,加强监督检查,违犯财经法纪的行为应逐渐消迹。然而,事实相反。年年查年年犯,一年比一年重。态势如此严峻,不能不令人深思。近几年大检查中暴露的违犯财经法纪问题具有三个显著特点:
The taxation, finance and price inspections deployed by the State Council and directly supervised by them have been carried out for five years since 1985. The guiding principle for large inspections is clear, the scope is wide, the content is numerous, and the specific and momentum of the policy is enormous, exceeding one year a year. Significant results of major inspections, five years found a total of tens of billions of dollars in financial fraud, an average of tens of billions each year. Five years of inspection, it is also the “Accounting Law” promulgated five years. Reasonable, by improving the legal system, strengthen supervision and inspection, violations of financial law should gradually disappear. However, the opposite is true. Annually annual catch, heavier than a year. The situation is so serious that it can not be thought-provoking. In recent years, the inspection revealed violations of financial law issues have three salient features: