中华人民共和国财政部令第69号财政部门监督办法

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securityproblem,isresponsiblefordevelopedisinchargeofbusinessrangewithinofaboutsecurityprovidesandtheimplementationrules,andqualitystandardandthemanagementapproach,implementationtopeopleandorganizationcheckurgedandstrictlyimplementation;activeactivetoorganizationregularlyornotregularlyofprofessionalsecuritycivilizationcheck,onthisprofessionalsystembyoccurredofaccidenttoorganizationsurvey,timelytakepreventionmeasures.Fourthopencastleveladministrativejobissafetyfirstresponsiblepersonoftheunit,aconscientiouslyimplement the "four person" requirements, adhere to"important deployment in person, major issues personallyimportant cases, coordination of key links in person, personallysupervising the" party members always set strict demands onthemselves, play an exemplary role. Three is to strengthen theservices for the people. Warm reception all who do the people,reflected in record crowds in every issue, and make the patientexplanation,

continuouslyimproved service quality. Combination of "one village, onepolice officer", and organizing the police carefully Mo Pai allunstable factors that may affect stability, resolve contradictionsand disputes in a timely manner, and civilian police with dailyvisits, issuing safety information leaflets, collection sitepersonnel, promoting community harmony. There is insufficient: a richbranch team of party affairs knowledge is not enough, enoughfamiliarity with the procedural terms, to a certain extent, restrictthe work carried out. Second, regular ideological education is notenough, the police know timely and accurate enough. Third, meticulousmanagement level needs to be improved, regularization of policeawareness is not strong enough, daily habit is not conscious. Thisyear yilai, Council is units branch to "three strict three real"topic education for mainline, to service center, and constructionteam for focus, insisted thought party and system rule party phase

combined,solid implement implementation full strictly rule party requirements,party construction further specification, and members police qualityconstantly upgrade, and party innovation force constantlystrengthening, party service implementation force obviously improved,made has significantly results. Debriefings of the General Assemblyof 3 units in the problems in the party building work in other unitsalso exist to varying degrees and hope that other units throughdebriefing of the party, learn from experience, to address the issue,extrapolate, careful analysis of rectification, promoting thesustained and healthy development of the party building. Now, tofurther strengthen the party construction work of public securityorgans stressed five points throughout the County. First, ideology,political responsibility and historical mission of the party sincethe 18, XI made a series of important remarks, General Secretary, theparty put forward many new ideas, new arguments

andnew requirements, is the essence of promoting grass-roots partybuilding work followed. We have to further study and understanding,consciously take responsibility. One is to grasp party building"three questions" of new requirements. Learning educationpractice, General Secretary of the party's mass line summarypresented party building "three questions". That is: "Ifparty committees and party committees of various departments (party)have concentrate on grasping party building? is it Party CommitteeSecretary of the Party Committee of departments (party) Secretarybecame Secretary of strictly administering the party? is it at alllevels of party committees of various departments (party) membersperform in charge of strictly administering the party in the field?"General Secretary presented party building "three questions",pointed to the key, and enlightening, three-sided mirror placedbefore you, and let you take a photo, take a look at, think about it,knows the results; three

papersbefore us, and clearly judge us whether they fulfilled theirrespective responsibilities in the party building. The party

中华人民共和国财政部令第69号——财政部门监督办法

《财政部门监督办法》已经2012年2月23日财政部部务会议审议通过，现予公布，自2012年5月1日起施行。

谢旭人
二O一二年三月二日

财政部门监督办法

第一章 总则
第一条为了规范财政部门监督行为，加强财政管理，保障财政资金安全规范有效使用，维护国家财经秩序，根据国家有关财政管理法律法规，制定本办法。

第二条县级以上财政部门（以下简称财政部门）依法对单位和个人（以下统称监督对象）涉及财政、财务、会计等事项实施监督适用本办法。

省级以上财政部门派出机构在规定职权范围内依法实施监督。

第三条财政部门应当按照财政管理、财务隶属关系对财政、财务等事项实施监督；按照行政区域对会计事项实施监督。

papersbefore us, and clearly judge us whether they fulfilled theirrespective responsibilities in the party building. The party

上级财政部门应当加强对下级财政部门监督工作的指导；下级财政部门应当及时将监督中发现的重大问题向本级和上级财政部门报告。

第四条财政部门实施监督应当坚持事前、事中和事后监督相结合，建立覆盖所有性资金和财政运行全过程的监督机制。

第五条财政部门实施监督应当与财政管理相结合，将监督结果作为预算安排的重要参考依据；根据监督结果完善相关、加强财政管理。

第六条财政部门应当加强绩效监督，提高财政资金使用效益。

充分运用现代技术手段实第七条财政部门应当加强信息化建设，
施监督，提高监督效率。

第二章 监督机构和人员
第财政部门的监督职责由本部门专职监督机构和业务管理机构共同履行；由专职监督机构实行统一归口管理、统一组织实施、统一规范程序、统一行政处罚。

第九条专职监督机构应当履行下列监督职责：
（一）制定本部门监督工作规划；
（二）参与拟定涉及监督职责的财税及法律制度；（三）牵头拟定本部门年度监督计划；
（四）组织实施涉及重大事项的专项监督；
（五）向业务管理机构反馈监督结果及意见；
（六）组织实施本部门内部监督检查。

papersbefore us, and clearly judge us whether they fulfilled theirrespective responsibilities in the party building. The party

第十条业务管理机构应当履行下列监督职责：
（一）在履行财政、财务、会计等管理职责过程中加强日常监督；（二）配合专职监督机构进行专项监督；
（三）根据监督结果完善相关财政；
（四）向专职监督机构反馈意见采纳情况。

第十一条专职监督机构和业务管理机构实施监督，应当协调配合、信息共享。

第十二条实施监督的财政部门工作人员（以下简称监督人员）应当具备与财政监督工作相适应的专业知识和业务能力。

监督人员应当廉洁自律，秉公执法，保守秘密。

第十三条监督人员与监督对象有利害关系的应当回避。

监督对象有权申请有利害关系的监督人员回避。

监督人员的回避，由财政部门负责人决定。

第十四条监督人员依法履行监督职责受法律保护。

对财政部门依法实施的监督，监督对象应当予以配合、如实反映情况；不得拒绝、阻挠、拖延；不得对监督人员打击报复。

第十五条财政部门可以根据需要，聘请有关专业机构或者专业人员协助监督工作。

财政部门应当加强对所聘机构和人员的统一管理。

第三章 监督范围和权限第十六条财政部门依法对下列事项实施监督：（一）财税法规、的执行情况；

papersbefore us, and clearly judge us whether they fulfilled theirrespective responsibilities in the party building. The party

（二）预算编制、执行、调整和决算情况；
（三）税收收入、非税收入等性资金的征收、管理情况；（四）国库集中收付、预算单位银行账户的管理使用情况；（五）采购法规、的执行情况；
（六）行政、事业单位国有资产，金融类、文化企业等国有资产的管理情况；
（七）财务会计制度的执行情况；
（八）外国、国际金融组织贷款和赠款的管理情况；
（九）法律法规规定的其他事项。

对会计师事务所和资产评估机构设立及执业情况的监督，由省级以上财政部门依法实施。

第十七条财政部门实施监督，可以依法采取下列措施：
（一）要求监督对象按照要求提供与监督事项有关的资料；（二）调取、查阅、复制监督对象有关预算编制、执行、调整和决算资料，会计凭证和账簿、财务会计报告、审计报告、账户信息、电子信息管理系统情况，以及其他有关资料;
（三）经县级以上财政部门负责人批准，向与被监督单位有经济业务往来的单位查询有关情况，向金融机构查询被监督单位的存款；
（四）在证据可能灭失或者以后难以取得的情况下，经县级以上并在7日内及时财政部门负责人批准，
先行登记保存证据，作出处理决定；

papersbefore us, and clearly judge us whether they fulfilled theirrespective responsibilities in the party building. The party

（五）对正在进行的财政违法行为，责令停止；拒不执行的，暂停财政拨款或者停止拨付与财政违法行为直接有关的款项；已经拨付的，责令暂停使用；
（六）法律法规规定的其他措施。

第十财政部门实施监督过程中，发现监督对象制定或者执行的规定与国家相关规定相抵触的，可以根据职权予以纠正或者建议有权机关予以纠正。

第十九条对监督对象财政违法行为作出的处理、处罚决定及其执行情况，除涉及国家秘密、商业秘密、个人隐私外，财政部门可以公开。

第二十条对有关财政违法行为的举报，财政部门应当按照规定处理，并为举报人保密。

第四章 监督方式和程序
第二十一条财政部门实施监督，可以采取监控、督促、调查、核查、审查、检查、评价等方法。

第二十二条财政部门实施监督，可以采取专项监督和日常监督相结合的方式。

专项监督应当结合年度监督计划，按照规定程序组织实施。

日常监督应当结合履行财政、财务、会计等管理职责，按照规定程序组织实施。

第二十三条财政部门实施监督，应当依法对财政违法行为作出处理处罚；对不属于本部门职权范围的事项，应当按照规定程序移送有

papersbefore us, and clearly judge us whether they fulfilled theirrespective responsibilities in the party building. The party

权机关处理。

第二十四条财政部门实施监督，应当加强与监察、审计等有关机关的沟通和协作。有关机关已经作出的调查、检查、审计结论能够满足本部门履行职责需要的，应当加以利用。

财政部门履行监督职责，可以提请有关机关予以协助。

法律责任第五章
第二十五条监督对象有下列情形之一的，由县级以上财政部门责令限期改正，并给予警告；直接负责的主管人员和其他直接涉责任人员属于国家工作人员的，建议有关主管部门依法给予处分；嫌犯罪的，依法移送司法机关：
（一）拒绝、阻挠、拖延财政部门依法实施的监督的；
（二）不如实提供有关资料的；
（三）对监督人员进行打击报复的。

第二十六条监督人员实施监督过程中玩忽职守、滥用职权、徇私舞弊或者泄露国家秘密、商业秘密的，依法给予行政处分；涉嫌犯罪的，依法移送司法机关。

第二十七条监督对象对处理、处罚决定不服的，可以依法申请行政复议或者提起行政诉讼。

国家工作人员对处分不服的，可以依照有关规定申请复核或者提出申诉。

第六章 附则
第二十乡镇财政机构在规定职权范围内，或者受上级财

Generalfirstarticletostrengtheningsafetymanagement,guaranteeworkersinproductionactivitiesintheofpersonalsecurityandhealth,preventandreducedproductionaccident,guaranteenationalandinvestorsofassetsfromloss,accordingtoPeople'sRepublicofChinasafetymethodandotheraboutlegal,andregulations,andpolicy,combinedopenmineofsafetyworkfeatures,specialversionsystem,andprovides,asandnationalsuperiorprovidesphaseconflictbysuperiorprovidesimplementation.Thesecondsystem,arequirementthatappliestoallopencastproductionunitsandauxiliaryunits.Articleproduction,iseveryone'sresponsibility,paragraphs,sectionsandthestaff,shouldbeintheirrespectivejobs,implementationofthe"safetyfirst,preventionfirst"safetypolicy.Openpitmineforstaffatalllevels,unitsinchargeofworksafetyinthebusinessacomprehensiveassessment.Withintheareaofresponsibilityofthevariousdepartmentsresponsibleforthesafetyof.InoutreachworkShitofirstaskedsecurity,andchecksecurity,timelyhelpsolutionaboutsecurityproblem,isresponsiblefordevelopedisinchargeofbusinessrangewithinofaboutsecurityprovidesandtheimplementationrules,andqualitystandardandthemanagementapproach,implementationtopeopleandorganizationcheckurgedandstrictlyimplementation;activeactivetoorganizationregularlyornotregularlyofprofessionalsecuritycivilizationcheck,onthisprofessionalsystembyoccurredofaccidenttoorganizationsurvey,timelytakepreventionmeasures.Fourthopencastleveladministrativejobissafetyfirstresponsiblepersonoftheunit,aconscientiouslyimplement the "four person" requirements, adhere to"important deployment in person, major issues personallyimportant cases, coordination of key links in person, personallysupervising the" party members always set strict demands onthemselves, play an exemplary role. Three is to strengthen theservices for the people. Warm reception all who do the people,reflected in record crowds in every issue, and make the patientexplanation, continuously improved service quality. Combination of"one village, one police officer", and organizing thepolice carefully Mo Pai all unstable factors that may affectstability, resolve contradictions and disputes in a timely manner,and civilian police with daily visits, issuing safety informationleaflets, collection site personnel, promoting community harmony.There is insufficient: a rich branch team of party affairs knowledgeis not enough, enough familiarity with the procedural terms, to acertain extent, restrict the work carried out. Second, regularideological education is not enough, the police know timely andaccurate enough. Third, meticulous management level needs to beimproved, regularization of police awareness is not strong enough,daily habit is not conscious. This year yilai, Council is unitsbranch to "three strict three real" topic education formainline, to service center, and construction team for focus,insisted thought party and system rule party phase combined, solidimplement implementation full strictly rule party requirements, partyconstruction further specification, and members police qualityconstantly upgrade, and party innovation force constantlystrengthening, party service implementation force obviously improved,made has significantly results. Debriefings of the General Assemblyof 3 units in the problems in the party building work in other unitsalso exist to varying degrees and hope that other units throughdebriefing of the party, learn from experience, to address the issue,extrapolate, careful analysis of rectification, promoting thesustained and healthy development of the party building. Now, tofurther strengthen the party construction work of public securityorgans stressed five points throughout the County. First, ideology,political responsibility and historical mission of the party sincethe 18, XI made a series of important remarks, General Secretary, theparty put forward many new ideas, new arguments and new requirements,is the essence of promoting grass-roots party building work followed.We have to further study and understanding, consciously takeresponsibility. One is to grasp party building "three questions"of new requirements. Learning education practice, General Secretaryof the party's mass line summary presented party building "threequestions". That is: "If party committees and partycommittees of various departments (party) have concentrate ongrasping party building? is it Party Committee Secretary of the PartyCommittee of departments (party) Secretary became Secretary ofstrictly administering the party? is it at all levels of partycommittees of various departments (party) members perform in chargeof strictly administering the party in the field?" GeneralSecretary presented party building "three questions",pointed to the key, and enlightening, three-sided mirror placedbefore you, and let you take a photo, take a look at, think about it,knows the results; three papers before us, and clearly judge uswhether they fulfilled their respective responsibilities in the partybuilding. The party

政部门委托，依法实施监督工作，参照本办法执行。

第二十九条本办法自2012年5月1日起施行。

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