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审计部门成立以后,产生了一种偏见,认为监督是审计部门的事,使财政监督相对松懈,弱化了。实践证明,审计监督是不能完全代替财政监督的。财政监督在监督重点和监督形式上都与审计监督不同。财政监督要对财政经济运行的前、中、后都进行监督,要贯穿于财政经济运行的全过程,寓监督于服务之中,其重点要放在事前和事中监督,主要着眼防患于未然。审计监督是一种事后监督,主要着眼于查处存在问题。财政监督既是财政自身固有的一项
After the establishment of the audit department, there was a prejudice that the supervision was the audit department, making the financial supervision relatively lax and weakened. Practice has proved that audit supervision can not completely replace the financial supervision. Financial supervision differs from auditing supervision in the form of supervisory focus and supervision. The financial supervision shall supervise the front, middle and back of the operation of the fiscal economy and run through the whole process of the operation of the financial and economic sectors. The supervision of the supervisors should be put in the service and the supervision should be focused on the matter in advance and in the midst of the incident. The main focus should be on prevention Not yet. Audit supervision is a kind of ex post supervision, mainly focusing on the investigation of the existing problems. Financial supervision is not only an inherent part of the financial system itself