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一、中央财政收入日常监管机制的构成要素 中央财政收入日常监管机制,即中央财政监督专职机构结合日常的预算执行和财政管理,对中央财政收入征收、入库、划分、留解、退付等全过程所实施的全方位的日常监督检查机制。 (一)监管主体 就财政监督而言,中央财政收入日常监管机制的监管主体是中央财政监督专职机构,主要包括财政部监督检查局和财政部驻各地专员办。
I. Constituent Elements of the Daily Regulatory Mechanism for Central Government Revenue The daily supervision mechanism of the central government revenue, that is, the specialized agencies under the Central Government’s supervision, combined with routine budget execution and financial management, levied, warehousing, dividing, reserving and repatriating the central government’s revenue The whole process of the implementation of a full range of daily supervision and inspection mechanism. (I) Regulatory Entities As far as financial supervision is concerned, the supervisory body of the daily supervision mechanism of central government revenue is the full-time central agency for the supervision of the financial authorities, which mainly includes the Supervision and Inspection Bureau of the Ministry of Finance and the Commissioner’s Office of the Ministry of Finance in various regions.