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审计署、财政部和中国人民银行一九八五年十二月十一日发出“关于执行审计机关作出的缴款、扣款、停止财政拨款和银行贷款处理决定的联合通知”。通知指出: 一、审计机关对违反财经纪律的单位,依照国家法律和行政法规作出的应上缴国库款项的处理决定,应通知和监督被审计单位和有关部门执行。由财政、税务部门负责违纪款项的监交入库。二、被审计单位不按期上缴违纪款项,有关部
On December 11, 1985, the Audit Commission, the Ministry of Finance and the People’s Bank of China issued the “Joint Circular on Implementing the Audit, Payment, Withdrawal, and Cessation of Financial Alliances and Bank Loan Processing Decisions.” The circular pointed out: First, the auditing organ shall inform and supervise the units under audit and the relevant departments of the implementation of the handling decisions on the funds that should be surrendered to the State Treasury according to the national laws and administrative regulations in violation of financial discipline. By the financial and taxation department is responsible for discipline supervision and payment of goods into the library. Second, the audited units do not pay due disciplinary time, the Department