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财政监督人期盼已久的《财政违法行为处罚处分条例》于2月1日正式实施,这是我国财政监督领域的一件大事。毋庸置疑,《条例》必将成为财政监督工作坚实的盾牌,行政执法有力的武器。新《条例》有哪些突破?较之1987年《国务院关于违反财政法规处罚的暂行规定》有哪些不同?为此,本刊特编辑此专题,旨在帮助广大财政监督人领会好《条例》,贯彻好《条例》。
The long-awaited Financial Superintendent’s Regulations on the Punishment of Financial Illegal Behaviors was officially implemented on February 1, which is a major event in the field of financial supervision in our country. There is no doubt that the “Regulations” will surely become a solid shield of the financial supervision work and a powerful weapon of administrative law enforcement. What breakthroughs are there in the new “Regulations”? Compared with the “Provisional Regulations of the State Council on Penalties for Violation of Financial Regulations” in 1987? For this reason, this special edition of this article aims to help the general financial supervisors to understand the “Regulations” Carry out the “Regulations.”