论文部分内容阅读
根据国务院《关于违反财政法规处罚的暂行规定》和审计署、财政部《关于在检查地方财政收支中对经济违纪问题处理决定》精神,本着“自查从宽、被查从严、实事求是、宽严适度”的原则,经请示省政府领导同意,对我省地方财政收支中违纪问题的处理,作以下具体规定:一、财税部门在规定自查期限内查出的违纪问题,应本着自查自纠的原则,对违纪收入,及时办理清缴入库,并按现行财政体制规定进行处理;对违纪支出应立即予以纠正和调整帐务,审计机关则不予追究。对查出的问题没有自行纠正的,审计机关除责成其按规定纠
According to the “Interim Provisions on Penalties for Violation of Financial Regulations” issued by the State Council and the Audit Department and MOF’s “Decision on Disposal of Economic Violation in Checking Local Fiscal Revenue and Expenditure,” the spirit of “self-examination is lenient, Seek truth from facts, and impartiality, ”the principle of seeking the provincial government leaders agreed, on the handling of discipline violations in the local fiscal revenue and expenditure in our province, made the following specific provisions: First, the tax department in the provisions of the self-inspection period of discipline violations Should be in accordance with the principle of self-examination and self-correction, the disciplinary revenue, timely settlement and warehousing, and in accordance with the provisions of the current financial system to deal with; discipline expenditures should be immediately corrected and adjusted accounts, auditing agencies are not held accountable. If the problems identified are not rectified by themselves, the auditing organ shall not only correct the problems according to the regulations