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

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