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随着法国新《财政法组织法》的颁布实施,以议会、财政部门、预算单位、审计法院等部门共同构成的财政监督体系进一步得到充实和完善。在这一监督体系中,法国财政部门扮演着重要的角色,通过内设的相关司局、财政监察员、公共会计、财政稽查总署、经济财政监察总署、税务稽查等机构和人员履行监督职责。主要包括:财政监察员负责支出承诺、结算、支付指令的事前核准;公共会计负责支付环节的审核与记账;财政稽查总署负责进行事后监督检查;经济财政监察总署负责对国有领域的监督和公共管
With the promulgation and implementation of the new “Law on the Organization of Financial Laws” in France, the financial supervision system composed of the parliaments, the financial departments, the budget units and the audit courts has been further substantiated and improved. In this system of supervision, the French financial sector plays an important role in the performance of supervision through agencies such as relevant bureaux, financial inspectors, public accountants, the General Administration of Financial Auditing, the Economic and Financial Supervision Department, tax audits and others Duty. Mainly include: the financial ombudsman is responsible for the expenditure approval, settlement, payment instructions prior approval; public accounting is responsible for the payment of the audit and accounting procedures; Financial Inspection Department is responsible for post-supervision and inspection; Economic and Financial Supervision is responsible for supervision of the state sector And public pipe