论文部分内容阅读
当前,我国财政监督与财政管理相互脱节的现象还很严重。主要表现在:财政管理的职能机构没有履行财政监督职责;财政监督工作偏重于组织收入;财政监督专门机构与业务管理机构工作脱节;对税收征管监督缺失等。导致这些问题产生的主要原因是:财政监督机构和业务管理机构之间缺乏联动机制,没有建立起完整的信息沟通机制;监督内容和方式仍以直接检查为主,针
At present, there is still a serious situation in which the financial supervision and financial management in our country are out of line with each other. Mainly manifested in: the financial management of the agency failed to perform its financial supervision duties; financial supervision emphasis on organizational income; financial supervision of specialized agencies and business management agencies out of line; lack of tax collection and supervision. The main reasons leading to these problems are as follows: there is no linkage mechanism between financial supervisory agencies and business management agencies, and no complete information communication mechanism has been established; the contents and methods of supervision are still mainly based on direct inspection.