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最近几年,我们国家几乎每年都开展一次大规模的财务、税收(去年又加了物价)大检查,每次查出的违法违纪问题都高达数十亿元。这首先说明,开展这种大检查是必要的,有效的,今后几年内还应当坚持搞。同时,它又从反面告诉我们这样一个道理,即加强和改善财务、财政管理,仅仅依靠一年一次的大检查是不够的,为了解决年年查、年年有、越查越多的问题,必须依靠和运用法律手段,加强控制。依靠和运用法律手段加强和改善财务、财政管理,不是没有条件的。首先,党的十一届三中全会以后,我国制定和形成了以《会计法》、《国营企业成本管理条例》等为主体的法规体系,财会工作中无法可依的状况已不复存在了。其次,目前国家在抓经济建设的同时,正在大力抓法制建设,这既为我们依法理财,治财提出了要求,也为我们依法理财、治财创造了极为有利的环境和条件。
In recent years, our country has conducted a large-scale financial inspection almost every year with a tax (last year’s added price) inspection, each of which has inflicted billions of yuan on violations of laws and disciplines. This first shows that carrying out such a large inspection is necessary and effective and should be adhered to in the next few years. At the same time, it tells us from the opposite side the truth that to strengthen and improve financial and fiscal management, it is not enough to rely solely on a once-yearly large-scale inspection. In order to solve the problem of increasing year by year, We must rely on and apply legal means to strengthen our control. Relying on and applying legal means to strengthen and improve financial and fiscal management is not without conditions. First of all, after the Third Plenary Session of the 11th CPC Central Committee, China has formulated and formed a regulatory system based on the Accounting Law and the Regulations on the Cost Management of State-owned Enterprises. As a result, it is no longer possible for the financial and accounting work to cease to exist . Second, at the same time that the country is grasping the economic construction, it is vigorously grasping the rule of law. This not only provides us with the requirements of law and wealth management, but also creates an extremely favorable environment and conditions for our wealth management and financial management by law.