随着经济的发展和国家财力的不断增强,中央财政给各地下拨的专项资金以及地方上缴中央的各类税收也在不断增加。然而在一些地方却出现了乘改革之际,钻国家政策空子的许多违规违纪现象,给国家造成了严重的经济损失。财政部驻山西省财政监察专员办事处(以下简称“山西专员办”),作为财政 As the economy develops and the state’s financial resources continue to increase, special funds allocated by the central government to various places as well as taxes of various kinds turned over to the Central Government by local governments are also on the rise. However, in some places there have been many violations of laws and regulations that took the loophole of national policy by the time of the reform and caused serious economic losses to the country. Ministry of Finance in Shanxi Province, the Office of the Financial Ombudsman (hereinafter referred to as “Shanxi Commissioner Office”), as a financial