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近年来,国家每年都要开展一次全国性的财务大检查,也能收缴几十亿元。因此,有一种看法,好象不搞这样一次大检查,这几十亿元财政收入就漏掉了,这种看法是不全面的,这种情况也是不正常的。我认为,大检查这种临时性措施是在法制不建全或特殊情况下采取的。我国现行的经济法规已不少,体系也比较完整,应该强调依法办事,不能再依靠大检查的方式解决问题。当前违反财经纪律的现象比较严重,主要原因。一是有法不依,我国现在财务方面较重要的法规就有《会计法》、《成本管理条例》等,经济活动、财务收支是有法可依的。可是每年一次的大检查又查出几十亿元的违纪额,说明还有相当一部分企业单位无视国家经济法规,有法不依。二是执法不严。近几年在查处违纪案件中的一个突出问
In recent years, the state has conducted a nationwide large-scale financial inspection every year and has also been able to confiscate billions of yuan. Therefore, there is an opinion that if such a large inspection is not carried out, these billions of yuan of fiscal revenue will be missed. This view is not comprehensive and this situation is not normal. In my opinion, such temporary measures as the grand inspection are taken when the legal system is not complete or under special circumstances. There are quite a few existing economic laws and regulations in our country and the system is relatively complete. We should emphasize that we should act according to law and can no longer rely on the method of grand inspection to solve the problem. The current phenomenon of violation of financial discipline is more serious, the main reason. First, there is no law, the financial laws of our country now have more important “accounting law”, “cost management regulations” and so on, economic activity, financial revenue and expenditure is law-based. However, once a year, a large inspection also found that billions of yuan of disobey amount, indicating that there are still a considerable number of business units ignore the national economic laws and regulations, not according to law. Second, lax enforcement. In recent years, investigate and deal with outstanding cases in a prominent question