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2000年内蒙古自治区赤峰市财政局组织开展了对经社会审计机构审计过的国有企业年度会计报表核查工作。通过具体实践,深感加强和改进对社会审计的财政监督,应当正确认识和处理好立法与执法、服务与监督、合作与发展等三个关系。立法与执法并重。财政监督法制建设是顺利开展财政监督的基础、前提和保障。近年来,随着新《会计法》的颁布实施和财政部《财政检查工作规则》等规章制度的出台,财政监督法制建设取得了长足进展。但
In 2000, the Financial Bureau of Chifeng City, Inner Mongolia Autonomous Region organized the auditing of the annual accounting statements of state-owned enterprises audited by the auditing agencies of the Commission. Through concrete practice, we must profoundly strengthen and improve the financial supervision of social auditing. We should correctly understand and handle the three relations between legislation and law enforcement, service and supervision, cooperation and development. Both legislation and law enforcement. Financial supervision Legal system construction is the foundation, premise and guarantee for smooth implementation of financial supervision. In recent years, with the promulgation and implementation of the new “Accounting Law” and the promulgation of the “Inspection Rules for Fiscal Inspection” by the Ministry of Finance, great progress has been made in building the legal system of financial supervision. but