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为加强财政部规范性文件的制定和管理,提高财政制度建设质量,推进依法行政依法理财,财政部日前发布《财政部规范性文件制定管理办法(试行)》(以下简称《办法》),并于2011年10月1日开始试点实施。财政部规范性文件数量众多,覆盖面广,加之其内容具体,操作性强,因此在实际工作中,规范性文件对于财政政策的制定、预算资金的分配以及各项财政管理事项起着非常重要而直接的作用。《办法》的颁布施行,是财政部规范、完善财政制度建设的关键举措,是深入推进依法行政依法理财的必要措施,是全面落实财政科学化精细化管理的重要保障。《办法》主要在财政部机关和财政部驻各地财政监察专员办事处实施,同时鼓励各省、自治区、直辖市、计划单列市财政厅局,新疆生产建设兵团财务局参照《办法》制定、完善本地区的财政规范性文件制定管理制度。为帮助广大读者更好地学习、贯彻落实《办法》,本期特推出“加强财政规范性文件管理”专题。
In order to strengthen the formulation and management of normative documents of the Ministry of Finance, improve the quality of the financial system and promote wealth management according to law according to law, the Ministry of Finance has recently promulgated the Measures for the Administration of Normative Documents of the Ministry of Finance (Trial) (hereinafter referred to as the Measures) On October 1, 2011 began pilot implementation. Due to the large number of normative documents and extensive coverage of MOF’s standard documents, as well as its specific and operational nature, normative documents are very important for the formulation of fiscal policies, the distribution of budgetary funds and various financial management matters in practical work Direct effect. The promulgation and implementation of the Measures are the key measures for the Ministry of Finance to regulate and perfect the construction of the financial system, and are the necessary measures to further promote the administration of the law according to law. It is also an important guarantee for the full implementation of the fine management of scientific finance. The “Measures” are mainly implemented by MOF offices and the MOF offices in various regions. Meanwhile, the Finance Bureau of provinces, autonomous regions, municipalities directly under the Central Government, cities under separate planning and the Finance Bureau of Xinjiang Production and Construction Corps are encouraged to formulate and improve their own localities The financial regulatory documents management system. In order to help our readers to learn better and implement the “Measures”, this special issue introduces the topic of “Strengthening the Management of Financial Normative Documents”.