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广东财政:切实发挥财会监督作用 进一步助力国家治理体系现代化建设

来源:中国会计报作者: 发布时间:2020年05月08日 浏览: 次 字体:

恒峰xinshidai,qieshifahuicaihuijianduzuoyong,shishenruxuexijianxingxijinpingxinshidaizhongguoteseshehuizhuyisixiang,zhuliguojiazhilitixixiandaihuajianshe,tishengzhilixiaonengdezhongyaofangmian。

新时代赋予财会监督新定位

yishifuyulecaihuijianduxindezhengzhidingwei。xijinpingzongshujizaidishijiujiezhongyangjilvjianchaweiyuanhuidisiciquanhuishang,duicaihuijiandujinxinglequanxindingwei。

恒峰zaiguangdushang,shenhualeduicaihuibenzhiderenshi,dapolejincongjingjicengmianrenshicaihuijiandudexiaaiguannian,congduijingjishehuizhutidecaizheng、caiwu、huijixingweishishijianguandejingjishuxingtuozhandaobaozhangdangheguojiaguanyucaijinggongzuodefangzhenzhengceyouxiaoluoshi、jiaqiangdangdelingdaodezhengzhishuxing。

zaigaodushang,tishengcaihuijianduzhinengdezhanlvegaodu,cong“zhengfuguanli”tishengdao“youhuaziyuanpeizhi、weihushichangtongyi、cujinshehuigongping、shixianguojiazhangzhijiuan”de“guojiazhili”cengmian。

zheishiwanshandangheguojiajiandutixidechuangxinzhiju,shiduidangheguojiajiandutixizuochudexingaikuo,shiduidangheguojiajiandutixineihandezhongyaofazhanheshenhua。

恒峰ershifuyulecaihuijianduxindejianguantixidingwei。dangheguojiajiandutixidezheyandianheluojiaodianshiqianghuaduiquanliyunxingdezhiyuehejiandu。zaixianshizhong,quanliyunxingjizhongtixianzaiduizijin、zichan、ziyuandengdeguanliheshiyong,ershangshuxingweijuntongguocaihuixingweiyuyibiaoxian。yinci,caihuijianduyebixuchengweijiandutixizhongjiqizhongyaodeyihuan。

新定位明确财会监督新职责

恒峰congguojiazhilidegaoduduicaihuijiandudingweijinxingxindequanshi,yejiufuyulecaihuijiandugongzuogengweizhongyaodezhizeshiming。

恒峰yishicaihuijianduyaocongchuantongdeguanzhuheguixingjianduxianggengjiaqianghuajixiaoxing、xiaoyixingjianduzhuanbian。caihuijianduzuoweiguojiazhilitixidezhongyaofangmian,yingtishengdaojianduzijin、zichan、ziyuandengguanlixingweiqudedexiaoguohexiaoyi,congerbaozhangdangheguojiacaijinggongzuofangzhenzhengceluodijianxiaodegaodushanglai。

duici,guangdongshengcaizhengtingyejijikaizhanleyixietansuo,chuangxinxingshishiyi“shuangjiankong”gaigeweizhuashoudecaizhengjianduzhuanxing。yicaizhengzijinguanlidequanliucheng、quanliantiaoweijiankongzhuxian,chongfenyunyongxinxihuashouduanjiaqiangcaizhengzijinde“zhixingqingkuangyujixiaomubiaoyunxingqingkuang”shuangjiankong、jianguan,lizhengshixianduicaizhengzijinzhichujindu、anquanguifan、jixiaohexiaoyidequanfangweijiankong,quebaocaizhengzijinyunxinganquanguifangaoxiaoluoshi。

恒峰ershicaihuijianduyaocongciqianxiangduidanyidejiandulingyuxianglianhexingjianduzhuanbian。caihuijiandudeketibaokuoxingzhengshiyedanwei、qiyeheqitazuzhi。duigongsi、qiyeheqitazuzhidejiandu,zhuyaoyituo《huijifa》tongguoduiqihuijihesuandezhenshixing、guifanxingjinxingjiandujihuijijiandulaishixian。

jinnianlai,guangdongshengzaixingzhengshiyedanweihuijijiandulingyukaizhanlejijitansuo。2005nianqizaixingzhengshiyedanweizhongshishilecaiwuhesuanxinxijizhongjianguangaige,tongguo“yixitong、liangtongyi、sanpipei”chuangxincaiwuhesuanjianguanmoshi,weidanweizhixingzhengfuhuijizhidu、luoshizhengfuzonghecaiwubaogaogaigetigonglejizhunhezaiti。

恒峰zaizhenggehuijijiandutixizhong,caizhengbumenrengxuqieshilvxing《huijifa》fuyudehuijijianduzhineng,jianghuijijianduxiangbaokuoquanbushehuijingjihuijizhutizaineidegengguangfandelingyutuozhan。

zaiduishehuijingjizhutidehuijijianduzhong,fahuiqicaihuizhuanyetexing,zaiyuqitagelingyujianduzhuticuoweijiandudejichushang,qieshidanfuqihuijijianduzhongzhidushejizhedezhize,tongguojianlihuijiguanlitixi、huijijianduguanlijizhideng,weiqitaguanlizhizebumen、guanlianjiandu、paishengjiandudengtigongzhichengheguifanzhunze,xingchengjianduheli。

新职责呼唤财会监督新作为

lizuxinxingshi,xinshiqicaihuijiandugongzuoyaojianchiyixijinpingxinshidaizhongguoteseshehuizhuyisixiangweitongling,jianchizhengquezhengzhifangxiang,weidangheguojiadezhengceshishijializengxiao、baojiahuhang。

yishijijidazao“qianruxing”caihuijiandu,zuozhengceheguanliwanshande“jiaozhengqi”。caihuijiandugongzuoyaojinyibuqianghuajieguoyingyong,buduanfengfuhewanshanjiandujieguoyingyongjizhi,qieshizengqiangcaihuijiandugongzuoweisheliheyingxiangli。

zhuzhongduijiandujieguojuyifansan,yi“jiepoumaque”defangfashenruyanjiuzhengcezhixingzhongdeshencengciwenti,youzhenduixingditichuzhengcewanshanjianyi,chongfenfahuicaihuijiandu“jiaozhengqi”zuoyong,zengqiangyuantouzhibendexiaoneng。

ershijijidazao“jiaxiaoxing”caihuijiandu,zuoguojiazhilihezhengceluodide“jiasuqi”。caihuijiandugongzuoyaojinjinweiraoshehuizhilihexingzhengguanlidezhongdianlingyu、boruohuanjie、minshengzhongdianlingyu,yaojishigenzongshehuiguanzhuderedian、nandianwenti,yaoqieshijujiaodangheguojiashishidezhongdazhengce,qieshifahuicaihuijianduzuoyong。

sanshijijidazao“jichuxing”caihuijiandu,zuoguojiajiandutixide“rongheqi”。《yusuanfa》《huijifa》《zhucehuijishifa》fuyulecaizhengbumenduixingzhengshiyedanwei、qiyedenggeleishehuijingjizhutishishiyusuanjianduhehuijijiandudezhongyaozhize。

caizhengbumenyingqieshiyunyonghaoyusuanjianduhehuijijianduliangdajichugongju,wanshanyusuanjianduhehuijijianduzhidusheji,fahuicaihuijianduduiqitaleixingjiandudejichuzhichengzuoyong,jinyibutuidongcaihuijianduyurenda、minzhudengjiandudeshenduronghe。

新作为催生财会监督新格局

yaoqieshifahuicaihuijianduxiaoying,xucong3gefangmianchulihaoguanxi,goujiankexueheli、xitongquanmian、quanzemingxi、yunzuoguifan、xiaolixianzhudeliangxingjianduyunzuojizhi。

恒峰yishichulihaoheqitajianduzhinengbumenguanxi。caihuijianduyaojinyibumingxizhizedingwei、jiandufanwei,qieshifahuicaihuijiandujichuxingzuoyong,jiaqiangyushenji、shuiwu、yinxing、zhengjiandengbumengoutongxiediao,tuijinxiezuohechengguogongxiang,fahuigeziyoushi,xingchengjianguanheli。

ershichulihaohezhuguanbumenguanxi。caihuijianduyingqieshichulihaocaizhengbumenyuzhuguanbumenzhijiandeguanxi,bimianzaijianguanshangdabaodalan。

恒峰yijinnianlaiguangdongshengyusuanbianzhizhixingjianduguanligaigeweili,caizhengbumentongguo“youhuazhongjian、qianghualiangtou”,congquanliuchengyusuanguankongzhuanbianweijujiaoyusuanbianzhiheyusuanjianduliangtou,jinyibujianquanshiqian、shizhongjianguanjizhi,tongguogoujianduocengcideguanlijiandujizhi,qianghuajianguanxiaoneng,tishengjiandulidu。

sanshichulihaocaizhengneibugebumenzhizeguanxi。congcaizhengbumenneibueryan,yeyaojiangcaihuijianduyuyucaizhengguanlidegehuanjiezhizhong,zaicaizhengbumenneibuxingchengyusuanbianzhi、zhixing、jianduxianghuxiediaoyuxianghuzhiheng,zhuanxiangjianduyurichangjianduxiangjiehedejianguanjizhi。

恒峰(guangdongshengcaizhengtingdangzushuji、tingzhang daiyunlong)

zerenbianji:lijialiang

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