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财政内部专职监督是完善财政监督体系之必需财政内部监督是对国家财政性资金分配状况及其相关业务管理主体履行职责和遵纪守法情况的检查督促活动。其目的是维护国家财政性资金的安全,防止和纠正、揭露和制裁违反财经纪律、徇私舞弊、贪赃枉法等行为,提高财政资金使用效果,确保财政政策正确实施和财政职能圆满实现。财政内部监督的职责和目的决定了它在财政运行中的地位:既是财政管理有机组成部分,又有别于财政一般管理活动。财政内部监督的这种特殊地位,又决定了财政内部监督活动的特殊性,既要内在于财政分配实际运行之中,又要外在于财政收支的
Full-time supervision within the financial sector is necessary for the improvement of the financial supervision system The internal supervision of the financial supervision and inspection activities is the inspection and supervision of the distribution of state financial funds and the performance of duties and compliance by law of the relevant business management entities. Its purpose is to safeguard the security of state financial funds, prevent and correct the acts of exposing and sanctioning violations of financial and economic discipline, favoritism and corruption, and improving the effectiveness of the use of fiscal funds so as to ensure the correct implementation of fiscal policies and the successful fulfillment of the fiscal functions. The responsibility and purpose of internal supervision of finance determine its position in the operation of finance: it is not only an organic part of financial management, but also different from the general financial management activities. This special status of the internal supervision of the financial system also determines the particularity of the internal supervision of the financial system. It must not only be intrinsic to the actual operation of the financial allocation but also external to the revenue and expenditure