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财政监察是加强财政管理,履行财政监察职能的一项重要工作,是财政部门根据自己的特点,以财政法规为依据,对涉及财政收支活动的行政、企事业单位和社会团体,实施检查监督的一种手段。建国以来,财政监察在各个历史时期的经济生活中发挥了一定的积极作用。现就建国后的财政监察发展史简述如下。我国的财政监察经历了曲折的发展过程,主要经过以下几个阶段。一、国民经济恢复时期:在这一时期,我国实行的是高度集中的财政体制,为了保证各项财政政策和财政法规的贯彻执行,在学习苏联经验的基础上,政务院于1950年10月批准颁发了《设置各级财政检查机构办法》,明确了我国财政监察机构的体系和基本任务,规定了财政监察机构主要职能是检查企事
Financial supervision is an important task of strengthening financial management and fulfilling the function of financial supervision. The financial department, on the basis of its own characteristics and on the basis of financial laws and regulations, carries out inspection and supervision over the administrative, enterprises and public institutions and social organizations involved in fiscal revenue and expenditure activities. the wrist of. Since the founding of New China, financial supervision has played a positive role in the economic life of all historical periods. Now on the history of the development of financial supervision after the founding is as follows. China’s financial supervision has experienced a tortuous development process, mainly through the following stages. I. Period of National Economic Recovery: During this period, China adopted a highly centralized fiscal system. In order to ensure the implementation of all fiscal policies and financial laws and regulations, and based on the experience of the Soviet Union, the State Council approved in October 1950 The “Measures for Setting Fiscal Check Institutions at Various Levels” was issued, which clarified the system and basic tasks of China’s financial inspection agency and stipulated that the main function of the financial supervision agency was to inspect enterprises