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2004年11月30日,国务院发布了《财政违法行为处罚处分条例》,自2005年2月1日起施行。该《条例》的颁布和实施是我国财政监督领域的一件大事,对于纠正财政违法行为,维护财政经济秩序,促进依法行政、依法理财具有十分重要的意义。为配合《条例》的宣传、贯彻、落实,帮助读者理解和掌握《条例》的相关知识和内容,本刊约请财政部条法司对《条例》的部分内容进行解读,分5期陆续刊登。本期刊登第一讲,供读者学习和参考。
On November 30, 2004, the State Council promulgated the “Regulations on the Punishment of Financial Illegal Activities”, which came into force on February 1, 2005. The promulgation and implementation of the “Regulations” is a major event in the field of financial supervision in our country. It is of great significance to correct the illegal acts of finance, maintain the financial and economic order, and promote the administration according to law and finance according to law. In line with the “Regulations” to promote, implement, implement and help readers understand and grasp the “Regulations” of the relevant knowledge and content, the magazine invited the Ministry of Finance Article Department of the “Regulations” part of the interpretation, published in five phases. The first issue of this issue, for readers to learn and reference.