对财政监督职能定位的思考（Reflection on the orientation of financial supervision function）.doc

下载文档 降价啦

2
0
约2.16万字
约 13页
2017-07-25 发布于河南
举报
版权申诉
保障服务

对财政监督职能定位的思考（Reflection on the orientation of financial supervision function）.doc

1、本文档共13页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

对财政监督职能定位的思考（Reflection on the orientation of financial supervision function）

对财政监督职能定位的思考（Reflection on the orientation of financial supervision function） Reflection on the orientation of financial supervision function Thoughts on the orientation of financial supervision function 2008-12-20 15:15:22 Fiscal allocation and financial supervision are the two major functions of finance. Fiscal allocation is the basis of financial supervision, and financial supervision is the guarantee of fiscal distribution. Leave the supervision is assigned to the water without a source, distribution of left supervision is difficult to guarantee the lawful and reasonable, scientific and fair distribution. First, the orientation of the financial supervision function and the orientation of the financial supervision function are the prerequisite for the smooth development of the financial supervision and the urgent task of the financial sector. The positioning of financial supervision function is a very serious task. Positioning is not correct, the role of financial supervision function will cause a lot of unnecessary trouble. From the analysis of mutual relations and financial status, financial supervision and financial allocation in the national macro-control role in the process of localization, the financial supervision function should grasp two key points: one is to finance distribution as the basis, and the financial distribution (including budget allocation and budget allocation) process synchronization; two is the financial regulations of the state, the government carried out, in addition, does not belong to the scope of financial supervision. The financial allocation based on financial supervision object is: duty paid taxpayers; tax authorities of tax collection, tax collection, collection and payment solutions; the solution of government funds, fees collection; payment solution form of administrative law enforcement, the judicial process of the non tax revenue of the Treasury; and the vault of revenue collection, transfer, retention; financial department o