一、专员办的产生及其基本属性建立相互监督相互制衡机制,是现代经济管理发展的一个大趋势。财政监察专员办事机构(以下简称专员办)作为一个专司中央财政监督的职能机构,由原中央企业财政驻厂员机构职能扩展转换而成,有其存在和发展的必然性。首先,建立适应社会主义市场经济发展要求的分税制财政体制,需要有一支履行中央财政监督职能的专业队伍。分税制是在划分事权的基础上,按税种划分中央、地方财政收入的一种财政管理体制,它有三个基本特征:即分事权、分税种、分机构。这就使得传统财政体 First, the emergence of Commissioner’s Office and the establishment of mutual supervision and checks and balances between its basic attributes and mutual checks and balances are a general trend in the development of modern economic management. As a functional agency specializing in the supervision of the central government, the Office of the Financial Ombudsman (hereinafter referred to as Commissioner Office) has its existence and development inevitably transformed from the expansion of the functions of the former central government enterprise in the factory. First of all, establishing a tax-sharing fiscal system that meets the requirements of the development of a socialist market economy requires a contingent of professionals who perform the functions of supervising the central finance. The tax-sharing system is a financial management system that divides the fiscal revenue by the central and local governments on the basis of the delineation of administrative powers. It has three basic characteristics: separation of powers, tax-sharing and sub-agencies. This makes the traditional fiscal body