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央广网南京8月25日消息(记者杨守华)记者从江苏省政府24日举行的新闻发布会上获悉,《江苏省财政监督条例》将于12月1日正式施行,这是继2012年《江苏省非税收入管理条例》后,江苏省财政领域的第二部地方性法规,填补了江苏财政监督管理的立法空白。
《江苏省财政监督条例》,分六章49条,包括总则、监督范围和措施、监督方式和程序、监督结果运用、法律责任、附则,是一部综合性法规。《条例》确立系统的监督规范,凸显重点监督领域;立足监督职能的依法履行,体现对监督对象的权益保障;注重监督结果的合理运用,注重监督程序的合法有效,在全国同类立法中独具江苏特色。
2006年,由江苏财政部门首创的财政大监督机制,受到财政部积极肯定并在全国推广。《条例》规定,实施财政监督应当坚持事前、事中和事后监督相结合,日常监督与专项监督相结合,建立健全覆盖所有政府性资金和财政运行全过程的监督机制,以法规形式固化财政大监督机制。
《条例》从18个方面归纳财政监督事项。首次将财政预决算公开纳入了监督范围,通过财政监督推动政府及其部门主动“晒账本”“亮家底”,充分体现阳光财政的要求;《条例》重点就财政收入管理,财政专项资金管理,政府性债务的举借、使用和管理,社保基金的收支、管理和投资运营,政府投资基金运行的监督检查等领域进行规范,全面回应社会各界对于财政收支、政府债务、专项资金使用效益、社保基金安全和保值增值以及政府投资基金等重点问题的关注。
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