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近年来,我国会计监督工作取得了明显成效,在保障财税政策执行、整顿和维护市场秩序方面发挥了重要作用。以财政部驻山东专员办、北京专员办、上海专员办,河南省财政厅、贵州省财政厅和内蒙古自治区财政厅为代表的监管部门,结合各地实际,积累了丰富详实、各具特色的会计监督经验。本刊集中整理了3个专员办和3个财政厅的典型经验与做法,为推动会计监督工作创新提供启发。
In recent years, the accounting supervision in our country has achieved remarkable results. It has played an important role in ensuring the implementation of fiscal and taxation policies, rectifying and maintaining the market order. The supervisory department represented by the Office of the Commissioner of the Ministry of Finance in Shandong, Beijing Commissioners, the Shanghai Office of the Commissioner, the Department of Finance of Henan Province, the Department of Finance of Guizhou Province and the Department of Finance of Inner Mongolia Autonomous Region have accumulated a wealth of detailed and distinctive accounting practices Supervise the experience. The magazine focused on the three Commissioner Office and three Department of Finance typical experience and practices, to promote innovation in accounting supervision to provide inspiration.