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第一章总则第一条为贯彻执行中央人民政府政务院一九五零年十月批准公布之「中央人民政府财政部设置财政监察机构办法」特订定本细则。第二条财政监察的职权及措施,应遵照政务院批准公布之「中央人民政府财政部设置财政监察机构办法」第四条及第五条之规定办理,主要应完成下列任务:一、监察各级机关对于财政政策、法令、制度之彻底执行。二、监督、检查各级机关及企业事业机构预算、决算及财务收支计划的依法编造和执行。三、监督、检查国营企业及合作社机构对于各项税款、利润折旧及其它应缴款项的正确计算与如期缴库。四、监督、检查中国人民银行对政府所规定的执行国家预算出纳业务办法及交通银行对政府所规定的基本建设拨款办法的正确执行。五、监督、检查国营企业、合作社机构以及各部门内部监察组织是否坚持厉行节约,并经常和一切贪污浪费及违反财政制度财政
Chapter I General Provisions Article 1 The Detailed Rules for the Implementation of the Measures for the Establishment of a Financial Supervision Agency by the Ministry of Finance of the Central People’s Government Approved and promulgated by the Central Government Council of China in October 1950. Article 2 The powers and measures of financial supervision shall be in accordance with the provisions of Article 4 and Article 5 of the Measures for the Establishment of Financial Supervision Institutions of the Central People’s Government Treasury Department approved by the State Council, and shall mainly fulfill the following tasks: The organ performs thorough implementation of fiscal policies, decrees and regulations. Second, supervise and inspect the budget, final accounts and financial revenue and expenditure plans of organs and enterprises at all levels to be prepared and implemented according to law. Third, supervision and inspection of state-owned enterprises and cooperative agencies for the correct calculation of the tax, profit depreciation and other payables and on-time payment. Fourth, supervise and inspect the PBOC’s implementation of the government budget for the implementation of the state budget and Bank of Communications’ correct implementation of the government-prescribed capital construction appropriation method. V. To supervise and inspect whether state-owned enterprises, cooperative organizations and internal oversight organizations of various departments adhere to strict economy and often and all corruption and waste and violation of the financial system