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《江苏省财政监督条例》12月1日起正式施行

2017-08-24 20:41:28   中国青年网

人民网南京8月24日电 (马晓波)8月24日,人民网从江苏省人大常委会、江苏省人民政府联合召开的新闻发布会上获悉,今年7月份江苏省人大常委会通过的《江苏省财政监督条例》(以下简称《条例》)将于12月1日正式施行。该《条例》是多年来江苏财政监督工作经验的系统总结,在全国同类立法中独具江苏特色。

据江苏省人大常委会副主任刘永忠介绍,在《条例》出台前,2006年出台的《江苏省财政监督办法》是江苏省财政监督工作最主要的依据,为10余年江苏财政监督工作开展提供了制度保障。近年来,随着财税体制改革不断深化,财政监督的立法宗旨、主体、客体均已发生变化,原有的《江苏省财政监督办法》在价值目标、框架设计以及具体规定等方面,已不能适应财税体制改革和经济社会发展需求。这部《条例》是继2012《江苏省非税收入管理条例》之后,江苏财政领域的第二部地方性法规,填补了江苏省财政监督管理的立法空白。

“就适用范围而言,《条例》除将本省行政区域内国家机关、事业单位、社会团体、企业或者其他组织以及个人涉及财政、财务和会计等事项纳入调整范围外,还将本省政府驻外机构的财政监督纳入调整范围,并就乡镇财政监督作出了规范。”刘永忠在发布会上表示,《条例》立足实践,聚焦重点,体现了财政监督的全新理念。主要表现在拓展了适用范围、固化了财政大监督机制、凸显了财政监督的重点和热点、加强了监督对象的权益保护、创新了财政核查方式、突出了绩效监督与评价、强化了部门协同共享和监督结果运用、严格了法律责任,在全国同类立法中独具江苏特色。

江苏省财政厅副厅长李建平介绍,从财政部门角度来看,《条例》对指导和规范财政监督工作具有重要的基础性作用,是指导和规范江苏财政监督工作的“根本大法”。“《条例》对财政监督具体行为进行全面规范,包括了财政监督的方式、财政监督的基本环节和重点程序、监督结果利用等,使财政监督各个环节实现有法可依。”李建平说。

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