论文部分内容阅读
财政监督工作是财政工作的重要组成部分,财政监督文化是财政文化在财政监督工作中的具体体现和发展。具体来讲,财政监督文化是财政监督检查机构在长期的监督实践中形成的具有自身特色的监督理念、监督机制、工作技能、行为规范、管理制度等,是财政监督队伍广泛接受的价值趋向和职业道德,是财政监督干部在履行法定职责、实施经济监督行为时所恪守的理念和追求的价值观。
Financial supervision is an important part of the financial work, and the financial supervision culture is the embodiment and development of the fiscal culture in the financial supervision work. Specifically speaking, the culture of financial supervision is a supervisory philosophy with its own characteristics formed by the supervision and inspection agencies of the financial sector in the long-term supervision practice. Supervisory mechanisms, work skills, codes of conduct and management systems are the widely accepted value trends of the financial supervision teams. Professional ethics are the values and values pursued by the financial supervision cadres in performing their legal duties and implementing economic supervision.