Collection

zero Useful+1

zero

Financial sector

The institutions in charge of financial management in the state administrative organs

The financial department is also called "financial organ". The organ in charge of financial management in the state administrative organ. It includes the Ministry of Finance of the People's Republic of China established by the State Council, the finance departments of provinces and autonomous regions, the finance bureaus of municipalities directly under the Central Government, the finance departments of various administrative offices, the finance bureaus of various counties, cities, autonomous prefectures, autonomous counties and municipal districts, and the finance offices of various townships and towns, forming a complete system. The local financial departments at all levels are under the leadership of the governments at all levels and their dispatched agencies, and at the same time, they are under the leadership of the financial departments at the next higher level in financial business.^[1]

Chinese name: Financial sector
Alias: Financial organ

relevant departments: Ministry of Finance under the State Council
Main work: Financial supervision and inspection, and implementation of financial discipline

catalog

one Main work
two Supervision and management responsibilities
three Supervision measures

Main work

Announce

edit

(1) Under the direct leadership of the State Council and the people's governments at all levels budget And final accounts Budget implementation Business;^[2]

(2) Formulate various financial business rules and regulations, laws and regulations according to the national financial laws and policies, and manage the financial affairs of various departments, administrative institutions, national defense, foreign affairs and other departments;

(3) Development Financial accounting system To administer the accounting work of state-owned enterprises, institutions and administrative units;

(4) Conduct financial supervision and inspection, and implement financial discipline;

(5) Manage various financial revenues Extrabudgetary funds And financial special account, government funds and Administrative charges ；

(6) Matters assigned by governments at all levels.

Supervision and management responsibilities

Announce

edit

The supervision and management responsibilities of the financial department specified in the Government Procurement Law mainly include:

everything budget management 。 If prepared Government procurement budget , payment of procurement funds, etc.

The second is the information management of government procurement. Such as specifying the media for ordering procurement information release.

Third Government procurement mode Administration. It mainly refers to the approval of the purchasers who need to use other than bidding due to special circumstances Procurement method 。 The government procurement supervision and administration department under the State Council may also identify other procurement methods in addition to the five methods specified in the Government Procurement Law.

Fourth government contract Administration. Including the formulation of necessary contract terms and acceptance Contract filing 。

The fifth is to accept complaints from suppliers. If a supplier makes a complaint, it shall accept it and deal with it in a timely manner.

The sixth is to stipulate the job requirements for government procurement professional posts. Including job requirements, qualification certification and business training for government procurement personnel.

Seventh, supervision and inspection. Including government procurement activities and Centralized procurement organization Supervision and inspection. The main contents of supervision and inspection include: implementation of laws, administrative regulations and rules related to government procurement; Implementation of procurement scope, procurement method and procurement procedure; government procurement Professional quality and professional skills of personnel.

Eighth, deal with violations of laws and regulations. yes Purchaser The procurement agency and suppliers shall deal with their illegal acts. If the party concerned is not satisfied with the handling of the supervision and management department and applies for reconsideration, it shall also handle administrative reconsideration matter. If a party refuses to accept the punishment imposed by the supervision and management department to bring a lawsuit in a people's court, it shall also handle the matters to be sued. In addition, the financial department will also participate in the formulation or separate formulation of relevant implementation or supervision management measures according to law.

Supervision measures

Announce

edit

general provisions

Article 1 In order to standardize the supervision of financial departments Financial management These Measures are formulated in accordance with relevant national laws and regulations on financial management to ensure the safe, standardized and effective use of financial funds and maintain the national financial order.

Article 2 These Measures shall apply to the supervision of the financial departments of the people's governments at or above the county level (hereinafter referred to as the financial departments) over the financial, financial, accounting and other matters of units and individuals (hereinafter referred to as the objects of supervision) according to law.

The local offices of the financial departments of the people's governments at or above the provincial level shall exercise supervision according to law within the prescribed scope of functions and powers.

Article 3 The financial department shall Financial management system , Finance Subordination Supervise financial affairs and other matters; According to the administrative region Accounting events Implement supervision.

The financial department at a higher level shall strengthen the guidance of the supervision work of the financial department at a lower level; The financial department at a lower level shall promptly report the major problems found in the supervision to the people's government at the same level and the financial department at a higher level.

Article 4 When implementing supervision, the financial department shall adhere to the combination of supervision before, during and after the event, and establish a supervision mechanism covering all government funds and the whole process of financial operation.

Article 5 The financial department shall implement supervision with Financial management Combine the monitoring results as budget Important reference basis for arrangement; Improve relevant policies and strengthen financial management according to the supervision results.

Article 6 The financial department shall strengthen performance supervision and improve the efficiency of the use of financial funds.

Article 7 The financial department shall strengthen the informatization construction, make full use of modern technology to implement supervision and improve the efficiency of supervision.

Chapter II Supervisory Bodies and Personnel

Article 8 The supervision responsibilities of the financial department shall be jointly performed by the full-time supervision organization and business management organization of the department; The full-time supervision institution shall implement unified centralized management, unified organization and implementation, unified standardization of procedures and unified administrative punishment.

Article 9 A full-time supervisory institution shall perform the following supervisory duties:

（1） Formulate the supervision work plan of the department;

（2） Participate in the formulation of financial and tax policies and legal systems related to supervision responsibilities;

（3） Take the lead in drawing up the annual supervision plan of the department;

（4） Organize the implementation of special supervision involving major issues;

（5） Feedback the supervision results and opinions to the business management organization;

（6） Organize and implement the internal supervision and inspection of the department.

Article 10 The business management institution shall perform the following supervisory duties:

（1） Strengthen daily supervision in the process of performing financial, financial, accounting and other management responsibilities;

（2） Cooperate with the full-time supervision organization to carry out special supervision;

（3） Improve relevant financial policies according to the supervision results;

（4） Feedback on the adoption of opinions to the full-time supervision organization.

Article 11 Full time supervision institutions and business management institutions shall coordinate and cooperate and share information when implementing supervision.

Article 12 The staff of the financial department implementing supervision (hereinafter referred to as supervisors) shall have the professional knowledge and professional ability suitable for the work of financial supervision.

Supervisors shall Honesty and self-discipline , enforce the law impartially and keep secrets.

Article 13 A supervisor who has an interest in the subject of supervision shall withdraw.

The object of supervision has the right to apply for withdrawal of interested supervisors.

The withdrawal of supervisors shall be decided by the head of the financial department.

Article 14 The performance of supervisory duties by supervisors according to law shall be protected by law.

For the supervision implemented by the financial department according to law, the supervision object shall cooperate and truthfully report the situation; Do not refuse, obstruct or delay; Do not retaliate against supervisors.

Article 15 The financial department may, according to needs, employ relevant professional institutions or professionals to assist in supervision.

The financial department shall strengthen the unified management of the institutions and personnel employed.

Chapter III Scope and Authority of Supervision

Article 16 The financial department shall supervise the following matters according to law:

（1） Implementation of financial and tax regulations and policies;

(II) Budgeting Implementation, adjustment and final accounts;

（3） Tax revenue Government non tax income Collection and management of government funds;

(IV) Centralized treasury collection and payment Management and use of bank accounts of budget companies;

（5） Implementation of government procurement regulations and policies;

（6） Administration State owned assets of public institutions Management of state-owned assets such as financial and cultural enterprises;

(VII) Financial accounting system Implementation of;

（8） Foreign governments Loans from international financial organizations and grant Management of;

（9） Other matters stipulated by laws and regulations.

For accounting firms and Asset appraisal agency The supervision of establishment and practice shall be carried out by the financial department of the people's government at or above the provincial level according to law.

Article 17 When exercising supervision, the financial department may take the following measures according to law:

（1） Require the supervision object to provide information related to the supervision matters as required;

（2） Retrieve, consult and copy the budget preparation, implementation, adjustment and final accounts data of the supervision object, Accounting voucher And account books, financial accounting reports, audit reports, account information, electronic information management systems, and other relevant materials;

（3） With the approval of the person in charge of the financial department of the people's government at or above the county level, inquire about the relevant information from the units that have economic and business relations with the supervised units, and inquire about the deposits of the supervised units from financial institutions;

（4） In the event that the evidence may be lost or difficult to obtain later, with the approval of the person in charge of the financial department of the people's government at or above the county level, the evidence shall be registered and kept in advance, and a decision on handling shall be made in a timely manner within 7 days;

（5） To order the ongoing illegal financial acts to stop; If it refuses to do so, the financial appropriation shall be suspended or the appropriation of funds directly related to illegal financial acts shall be stopped; If it has already been allocated, it shall be ordered to suspend its use;

（6） Other measures stipulated by laws and regulations.

Article 18 In the process of implementing supervision, if the financial department finds that the regulations formulated or implemented by the object of supervision contradict the relevant provisions of the State, it may correct them according to its functions and powers or suggest the competent authorities to correct them.

Article 19 The decision to deal with and punish the financial violations committed by the subject of supervision and the implementation thereof, except those involving State secrets 、 trade secret 、 privacy In addition, the financial department can disclose.

Article 20 The financial department shall deal with the reports of illegal financial acts in accordance with regulations and keep secrets for the informants.

Chapter IV Supervision Methods and Procedures

Article 21 When implementing supervision, the financial department may adopt such methods as monitoring, urging, investigating, checking, examining, inspecting and evaluating.

Article 22 The financial department may implement supervision by combining special supervision with routine supervision.

Special supervision shall be organized and implemented according to the specified procedures in combination with the annual supervision plan.

Daily supervision shall be organized and implemented in accordance with the prescribed procedures in combination with the performance of financial, financial, accounting and other management responsibilities.

Article 23 When exercising supervision, the financial department shall deal with and punish illegal financial acts according to law; Matters that do not fall within the scope of functions and powers of the department shall be transferred to the competent authority for handling according to the prescribed procedures.

Article 24 When implementing supervision, the financial department shall strengthen communication and cooperation with the supervisory, auditing and other relevant organs. If the conclusions of the investigation, inspection and audit made by the relevant organs can meet the needs of the department in performing its duties, they shall be used.

When performing its supervisory duties, the financial department may request the relevant authorities to provide assistance.

Chapter V Legal Liability

Article 25 Under any of the following circumstances, the financial department of the people's government at or above the county level shall order a person under supervision to make corrections within a time limit and give him a warning; If the persons directly in charge and other persons directly responsible are state functionaries, it is suggested that the relevant competent departments should give them sanctions according to law; Those suspected of committing a crime shall be transferred according to law judicial office ：

（1） Refusing, obstructing or delaying the supervision implemented by the financial department according to law;

（2） Failing to provide relevant information;

（3） Retaliating supervisors.

Article 26 During the process of supervision by supervisors be forgetful of one's duties Abuse of power, malpractice for personal gain or disclosure of state secrets trade secret Yes, according to law Administrative sanction ； If it is suspected of committing a crime, it shall be transferred to the judicial organ according to law.

Article 27 If the object of supervision refuses to accept the decision on handling or punishment, it may apply according to law administrative reconsideration Or file an administrative lawsuit.

If a State functionary refuses to accept the sanction, he may apply for review or lodge a complaint in accordance with the relevant provisions.

Chapter VI Supplementary Provisions

Article 28 The township financial institutions, within the prescribed scope of functions and powers, or entrusted by the financial department of the government at a higher level, shall carry out supervision according to law with reference to these Measures.

Article 29 These Measures shall come into force as of May 1, 2012.

Novice on the road

Growth task Getting Started with Editing Edit Rule Edit by myself

I have questions

Content query Online Service Official post bar Feedback

Complaints and suggestions

Report bad information Failed to appeal through entries Complaint of infringement information Blocking query and unblocking

Jinggong Network Anbei No. 1100000200001