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为了规范财政部门监督行为,加强财政管理,切实保障财政资金安全规范有效使用,维护国家财经秩序,日前,财政部发布了《财政部门监督办法》(财政部令第69号,以下简称《办法》)。《办法》的出台,对提高财政管理科学化精细化水平,建立健全预算编制、执行和监督相互制约、相互协调的机制,保障财政职能作用的发挥,推进财政部门依法行政、依法理财具有十分重要的意义。为了更加深入学习和贯彻《办法》内容,本刊总结了国外及近年来地方财政监督法制建设经验,并结合近年来财政监督发展的新形势及地方财政监督工作亮点,对《财政部门监督办法》进行了综合全面报道。
In order to standardize the supervision of the financial sector, strengthen financial management, effectively safeguard the effective use of financial capital safety norms, and maintain the national financial order, recently, the Ministry of Finance issued the “Measures for the Supervision of the Financial Sector” (Ministry of Finance Order No. 69, hereinafter referred to as the “Measures” ). The promulgation of the “Measures” is of great importance in enhancing the level of scientifically elaborating financial management, establishing and perfecting mechanisms for the budget preparation, implementation and supervision of mutual restraint and mutual coordination, ensuring the function of financial functions, and promoting the administration of the financial sector according to law and in accordance with the law Meaning. In order to further study and implement the contents of the Measures, this paper summarizes the experience of the local financial supervision and legal system construction abroad and in recent years. Combining with the new situation of the financial supervision and development and the bright spot of local financial supervision in recent years, Conducted a comprehensive and comprehensive report.