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一、计划经济时期财政监察机构的建立1950年11月,政务院颁布了《中央人民政府财政部设置财政检查机构办法》,财政部发出《为设置各级财政检查机构补充规定的通知》,规定在中央财政部设财政监察司,各大行政区财政部设财政监察处,各省、直辖市财政厅、局设财政监察处或科,各专署及各属市财政局、科设财政监察科或股,各县设财政监察员。各级财政监察机构的职权主要是监察执行财政政策、法令、制度等事项,以及监察政府机关、公营企业、公私合营企业等涉及财政资金运动部门的预算编制、预算执行、资金运动、经费收支、决算等事项。中央政府还在财政监督方面陆续颁布了各项规定和办法,对财经系统各部门和企事业单位的财务收支和预算管理方面作出了详细规定,以对财政监督工作作出指导。通过加强对财政税务系统、银行系统、国有企业等国民经济各个收支部门的财政监督,来加强对经济的监督,这些都由中央政府下发的各个行政性指令来保证其合法性。这标志着新中国财政监督制度开始建立。
I. Establishment of a Financial Supervision Organization in the Period of Planned Economy In November 1950, the State Council promulgated the “Measures for the Establishment of Financial Inspection Institutions by the Ministry of Finance of the Central People’s Government”, and the Ministry of Finance issued the “Notice for Supplementary Provisions of Financial Inspection Institutions at All Levels” The Central Financial Ministry has the Department of Financial Supervision, the major administrative departments of the Ministry of Finance set up the Financial Supervision Department, the provinces, municipalities Finance Department, the Office of the Financial Supervision or Branch, the agency and the municipal Finance Bureau, Section Financial Supervision Division or unit, each County set up financial inspector. The functions and powers of the financial supervision agencies at all levels are mainly to supervise the implementation of fiscal policies, decrees and regulations and other matters, as well as to monitor the budget preparation, budget implementation, capital movements, expenditures and expenditures of government agencies, public enterprises and public-private joint ventures involved in the fiscal funds movement sector, Final accounts and other matters. The Central Government has also successively promulgated various provisions and measures in the aspect of financial supervision and made detailed provisions on the financial revenue and expenditure and budget management of all departments and enterprises and institutions in the financial and economic system so as to guide financial supervision. By strengthening the financial supervision of various revenue and expenditure departments of the national economy, such as the fiscal and taxation system, the banking system and the state-owned enterprises, supervision over the economy is intensified, all of which are guaranteed by the various administrative directives issued by the Central Government. This marks the beginning of the establishment of a new financial supervision system in China.