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第一条中央人民政府财政部(以下简称中央财政部)为建立财政检查制度,设置各级财政检查机构,特制定本办法。第二条各级财政检查机构,依左列各级次设置之。一、中央财政部设财政检查司。二、各大行政区财政部设财政检查处。三、各省市财政厅、局设财政检查处或科。四、各专署及省属市财政局、科设财政检查科或股。五、各县设财政检查员。财政检查司主持全国财政检查事宜,各处、科、股、员依其设在机关之管辖区域,行使财政检查权。第三条财政检查司受中央财政部之领导,以下各级财政检查机构,
Article 1 The Ministry of Finance (hereinafter referred to as the Central Ministry of Finance) of the Central People’s Government shall formulate these Measures in order to establish a system of financial inspection and set up financial inspection agencies at all levels. Article 2 Financial inspection agencies at all levels shall be set up at all levels according to the list below. First, the Central Ministry of Finance set up financial inspection division. Second, the major administrative departments of the Ministry of Finance set up a financial inspection office. Third, the provincial Department of Finance, Bureau of Financial Inspection or set up branches. Fourth, the agency and the Provincial Department of Finance Bureau, Section set up financial inspection section or unit. Fifth, counties set up financial inspectors. The Financial Inspection Department presides over the nation’s financial inspections. All localities, departments, departments and commissions are subject to the jurisdiction of the organs under their jurisdiction to exercise the power of financial inspection. Article 3 The Financial Inspection Department shall be under the leadership of the Central Ministry of Finance, the following financial inspection bodies at all levels,