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在我国现行的财政内部管理体制中,既有纪检监察监督机制,又有财政监督机制,收支管理的业务部门内部还有专门的会计审核监督机制,各项财政资金的安排、拨付都要经过层层审核把关。在这样的监督制约机制下,为什么还有少数财政部门内部发生严重的、触目惊心的腐败问题呢?认真剖析一些典型案例可以看出,内部监督制约机制运行不畅,监督质量不高是一个不容忽视的问题,主要体现在以下几个方面:1、监督不到位。预防财政部门腐败行为关键要加强对财政资金分配、管理、使用和转移支付等环节的有效监督。但财政机关内设的纪检监察部
In our current internal financial management system, we have both discipline inspection, supervision and supervision mechanisms as well as financial supervision mechanisms. There are also special accounting audit and supervision mechanisms within the business departments for revenue and expenditure management. All financial funds must be allocated and allocated Censorship checks. Under this mechanism of supervision and control, why is there still a serious and shocking corruption problem in a few financial departments? To carefully analyze some typical cases, it can be seen that the internal supervision and control mechanism is not running well and the quality of supervision is not to be overlooked The problem is mainly reflected in the following aspects: 1, supervision is not in place. The key to preventing corruption in the financial sector is to strengthen effective supervision over the allocation, management, use and transfer of financial funds. However, the discipline inspection and supervision department set up in the financial organ