法、德两国的议会和政府为了保证国家法律和政策法令的贯彻执行,使立法、执行、监督机构相互制约而又协调地工作,在财政方面逐步建立了一套比较严密的监督体系.在法国设有财政总监、财务监察官、帐目法庭三个机构,在西德设有审计局和托管公司两个机构,分别对财政、财务和企业单位进行事前、事中和事后的监督.下面,把这些机构的设置和工作情况简介如下: 一、法国的财政总监这个机构是由法国经济部和财政部共同领导的,直接受两部部长领导.由于它是搞重点监督,不是系统的监督,所以人数较少,只有一百人.财政总监干予的范围很广,一切公共会计,无论是国家的和省的,包括税局、海关、公共机构、国营企业、接受国家补贴和借款的私营企业、以及所有执行国家预算的单位和部门,都可以进行监督.至于要到那里去检查,检查什么问题,有经济、财政部长决定 The parliaments and governments of France and Germany have gradually established a relatively strict supervision system in terms of finance in order to guarantee the implementation of national laws and policies and decrees and make the legislative, executive and supervisory bodies work in a mutually restricted and coordinated manner. France has three chief financial officers, financial supervision officers and accounting tribunals. In West Germany, there are two agencies, namely, the Audit Office and the Custodian Corporation, which respectively supervise financial, financial and enterprise units in advance, during and after the events. The briefing on the setup and workings of these institutions is as follows: I. The Chief Financial Officer of France This institution, led by the French Ministry of Economy and the Ministry of Finance, is directly under the leadership of the two ministers and is not a systematic oversight , So the number is small, only a hundred people.Finance director to a wide range of all public accounting, both national and provincial, including tax bureaus, customs, public agencies, state-owned enterprises, to accept state subsidies and loans Private enterprises, as well as all the units and departments that implement the state budget, can supervise. As for where to go to check and examine what is the problem, there are economic, financial Minister’s decision