当前,专员办转型要求加强财政预算监管工作,全面嵌入财政主体业务,重点是对预算编制和执行实施全过程监管。专员办转型后承担着以审核审批为主的财政监管工作。山西专员办积极转变工作思路,以防控工作风险和廉政风险为重点,建立起以岗位流程制衡、廉政风险防控、动态分析预警和监管成果利用这四项机制为主要内容的“四位一体”财政审核审批机制,有力推动了财政监督管理工作的科学、规范和有效。(一)岗位流程制衡机制。通过流程再造,实现有效制衡。一是限时启动审核审批程序。根据审核审批事项的性 At present, the commissioner’s transformation requires that the budgetary budget supervision be strengthened and the financial main body business be fully embedded. The emphasis should be placed on the supervision over the entire process of budget formulation and implementation. Commissioners assume the responsibility for the examination and approval of the financial regulatory work after the transition. Shanxi Commissioner Office to actively change the work train of thought, with prevention and control of work risk and clean government risk as the focus, to establish a balance of positions and processes, anti-corruption risk prevention and control, dynamic analysis and early warning and regulatory achievements using the four mechanisms as the main content One "financial examination and approval mechanism, effectively promoted the financial supervision and management of scientific, standardized and effective. (A) post process checks and balances mechanism. Through process reengineering, to achieve effective checks and balances. First, start a limited time review and approval process. According to the nature of the audit approval items