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为适应新形势对财政监督工作的要求,必须紧紧围绕财政职能调整和监督机制创新这个中心,按照“收支并举、监管并重、内外并行”的要求,加快财政监督规范化、制度化建设进程,积极探索新型财政监督运行机制。一、深入思考,明确职责,重新审视财政监督的现实形势和应有作用1、认清当前形势,调整工作思路。大检查取消后,财政部门对企业的监督行为由直接检查改为对经社会审计机构审计的国有企业年度会计报表进行核查以及会计信息质量抽查,在微观监督机制不断变化的同时,宏观监
In order to meet the requirements of financial supervision in the new situation, we must focus on the central task of adjusting the fiscal functions and innovating the supervisory mechanisms, and speed up the standardization and institutionalization of financial supervision in accordance with the requirements of “equal payment and expenditure control, equal supervision and both internal and external levels” Process, actively explore the new financial supervision mechanism. First, in-depth thinking, a clear responsibility to re-examine the real situation of the financial supervision and its due role 1, a clear understanding of the current situation, adjust work ideas. After the cancellation of the major inspection, the supervision by the financial department on enterprises changed from direct inspection to verification of the annual accounting statements of state-owned enterprises audited by the auditing agencies of the Commission and examination of the quality of accounting information. While the micro-monitoring mechanism is constantly changing,