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《安徽财会》第六期刊登贝介文的“大检查后的反思”一文,就近几年不断开展财税大检查,但是各种违纪行为却有增无减的现象谈了自己的看法。作者认为,第一,各种违纪行为在一定程度上也反映了我们的监督管理工作不完善、不配套。由于大检查受时间、任务、力量的限制,企业单位不能受到较长时间的外部约束力,因此,要把突击性大检查与经常性的监督检查结合起来.第二,对违纪问题处理不力,是造成违纪现象不断发生的另一原因。必须要把宣传教育与处罚结合起来,用行政的、经济的、法律的多种手段综合治理违纪行为,限制和约束企业的不法经济行为.第三。要把加强基础建设与加快、深
In the sixth issue of Anhui Finance Association, Beijiewen published the article titled “Reflections after Large Inspection”. In recent years, it has carried out a large-scale inspection of the taxation and taxation, but all sorts of disciplinary acts have increased in number and talked about their own opinions. The author believes that, first, all kinds of misconduct to a certain extent also reflect our supervision and management work is not perfect, not complete. Due to the limitation of time, task and power, the enterprise unit can not be subjected to the external binding for a long time, therefore, it is necessary to combine the surprise large inspection with the regular supervision and inspection.Secondly, It is another reason why the phenomena of disciplinary discipline continue to occur. We must combine propaganda and education with punishment, and comprehensively regulate the disciplinary offenses with administrative, economic and legal means to restrict and restrict the illegal economic activities of enterprises. We must strengthen infrastructure and speed up and deepen our understanding