当前,全国各地公路稽征部门对其所属的基层稽征所财务实行收支集中核算管理。实践证明,这一做法对于规范基层稽征所财经秩序,增强单位财务收支的计划性、合规性,促进党风廉政建设确实起到了非常好的作用,收到了明显的成效。本文认为,在基层稽征所财务收支集中核算后,应根据财务管理出现的新特点和新要求,着力加强“六方面监督”。 At present, the department of road check in all parts of the country implements the centralized management of receipts and payments for the financial affairs of the grass-roots units that belong to it. Practice has proved that this measure has indeed played a very good role in regulating the basic economic order of the financial affairs of the grassroots units, enhancing the planning and compliance of the unit’s financial revenues and expenditures, and promoting the party’s work style and building an honest and clean government. The plan has received remarkable results. This paper argues that after the centralized accounting of financial revenues and expenditures of grass-roots tax audits, efforts should be made to strengthen “six-aspect supervision” based on the new features and new requirements of financial management.