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一、明确指导思想,调整监管职能2000年财政部内设机构和职能改革以后,随着部内业务司局监督职能的确立和各级地方政府监督机构的不断增加,专员办的监督职能也应重新调整。适应以支出改革为重点的公共财政体制改革的需要,专员办职能应定位于财政管理,着眼于财政监督,即管理财政直接支付事项、部门预算、专项资金审核以及财政某些审核审批业务,监督中央预算收支的执行、国有资本金的营运、财政政策法规的贯彻实施。目前应按照监管并重的原则,调整现有职能,实行三增加、五强化、五保留、一改进。三增加:一是增加国库直接支付
I. Defining Guiding Ideology and Regulating the Regulatory Functions Following the reform of the internal structure and functions of the Ministry of Finance in 2000, with the establishment of the supervisory function of the departmental business department and the increasing supervision by local government at all levels, the supervisory function of the commissioners should be renewed Adjustment. In order to meet the need of the reform of the public finance system focusing on expenditure reform, the commissioner’s office functions should be located in the financial management, focusing on the financial supervision, that is, managing the direct financial payment matters, the departmental budgets, the special funds examination, and the financial certain examination and approval business and supervision The implementation of the budgetary revenues and expenditures of the central government, the operation of state-owned capital, and the implementation of fiscal policies and regulations. At present, the existing functions should be adjusted in accordance with the principle of equal emphasis on supervision so as to implement three increases, five strengthened, five reservations, and one improvement. Three increases: First, increase the direct payment of treasury