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關于進一步加強財會監督工作的意見

發布(bu)日期(qi):2023-03-16 瀏覽次數:3590

財(cai)(cai)會(hui)(hui)監督(du)是依法依規對(dui)國家(jia)機關、企(qi)事業單位、其(qi)他組織和(he)個人(ren)的財(cai)(cai)政、財(cai)(cai)務、會(hui)(hui)計活動(dong)實(shi)施的監督(du)。近年來,財(cai)(cai)會(hui)(hui)監督(du)作(zuo)(zuo)為黨和(he)國家(jia)監督(du)體(ti)系(xi)的重要組成部分,在推進全面從嚴治(zhi)(zhi)黨、維護中央政令暢通、規范(fan)財(cai)(cai)經秩序(xu)、促進經濟社(she)會(hui)(hui)健(jian)康發展等方面發揮了(le)重要作(zuo)(zuo)用,同時也存(cun)在監督(du)體(ti)系(xi)尚待(dai)完(wan)善、工(gong)作(zuo)(zuo)機制有待(dai)理順(shun)、法治(zhi)(zhi)建設亟待(dai)健(jian)全、監督(du)能力有待(dai)提升、一些(xie)領域財(cai)(cai)經紀律亟需整治(zhi)(zhi)等問(wen)題。為進一步加強(qiang)財(cai)(cai)會(hui)(hui)監督(du)工(gong)作(zuo)(zuo),更好發揮財(cai)(cai)會(hui)(hui)監督(du)職能作(zuo)(zuo)用,現(xian)提出如下意(yi)見(jian)。

  一、總體要求

  (一)指導(dao)思(si)想。以(yi)習近平(ping)新(xin)時代(dai)中國特色(se)社(she)會(hui)(hui)主(zhu)義(yi)思(si)想為指導(dao),深(shen)入(ru)貫(guan)徹黨的(de)二十(shi)大精神,完整、準確、全(quan)(quan)面貫(guan)徹新(xin)發(fa)展理念,加快構建新(xin)發(fa)展格(ge)局,著力推(tui)動(dong)高質量發(fa)展,更好統(tong)籌發(fa)展和安(an)全(quan)(quan),堅持(chi)以(yi)完善黨和國家監(jian)督(du)體(ti)系為出發(fa)點,以(yi)黨內監(jian)督(du)為主(zhu)導(dao),突(tu)出政治屬性,嚴肅財(cai)經(jing)紀律,健(jian)(jian)全(quan)(quan)財(cai)會(hui)(hui)監(jian)督(du)體(ti)系,完善工作機制,提升財(cai)會(hui)(hui)監(jian)督(du)效能,促進財(cai)會(hui)(hui)監(jian)督(du)與(yu)其他各類(lei)監(jian)督(du)貫(guan)通協調(diao),推(tui)動(dong)健(jian)(jian)全(quan)(quan)黨統(tong)一領導(dao)、全(quan)(quan)面覆蓋(gai)、權威高效的(de)監(jian)督(du)體(ti)系。

  (二)工作(zuo)要求

  ——堅持(chi)黨(dang)(dang)的(de)領導,發(fa)揮政治優勢。堅持(chi)加強黨(dang)(dang)的(de)全面領導和黨(dang)(dang)中(zhong)央集中(zhong)統一(yi)領導,把黨(dang)(dang)的(de)領導落(luo)(luo)實到財會監(jian)督全過程各方面,確(que)保黨(dang)(dang)中(zhong)央、國務院重大決(jue)策(ce)部署(shu)有效貫徹落(luo)(luo)實。

  ——堅持依法監督,強(qiang)化法治(zhi)思維。按照全面依法治(zhi)國要求,健全財(cai)經領域法律法規和政策制度(du),加快補(bu)齊法治(zhi)建設短板,依法依規開展監督,嚴(yan)格執法、嚴(yan)肅(su)問(wen)責。

  ——堅持問題導向,分(fen)類精準施策。針對(dui)重點領域多發(fa)、高發(fa)、易發(fa)問題和(he)突出(chu)矛盾,分(fen)類別(bie)、分(fen)階(jie)段精準施策,強(qiang)化對(dui)公權(quan)力運(yun)行的制(zhi)約和(he)監督,建(jian)立長效(xiao)機制(zhi),提升(sheng)監督效(xiao)能。

  ——堅持協(xie)(xie)同聯(lian)(lian)動,加強貫(guan)通協(xie)(xie)調。按照(zhao)統籌協(xie)(xie)同、分級負責、上下聯(lian)(lian)動的(de)要求,健全財(cai)會(hui)監(jian)督(du)體(ti)系,構(gou)建高效銜接、運(yun)轉有序(xu)的(de)工作(zuo)機制,與(yu)其他各(ge)類(lei)監(jian)督(du)有機貫(guan)通、相互協(xie)(xie)調,形成全方位(wei)、多層(ceng)次(ci)、立體(ti)化的(de)財(cai)會(hui)監(jian)督(du)工作(zuo)格(ge)局。

  (三)主要目標(biao)。到2025年,構(gou)建(jian)起財(cai)政(zheng)部門主責監(jian)督(du)(du)(du)(du)(du)、有(you)關部門依責監(jian)督(du)(du)(du)(du)(du)、各單位內部監(jian)督(du)(du)(du)(du)(du)、相關中(zhong)介(jie)機構(gou)執業監(jian)督(du)(du)(du)(du)(du)、行(xing)業協(xie)會自律(lv)(lv)監(jian)督(du)(du)(du)(du)(du)的(de)財(cai)會監(jian)督(du)(du)(du)(du)(du)體(ti)系;基本建(jian)立(li)起各類監(jian)督(du)(du)(du)(du)(du)主體(ti)橫向(xiang)協(xie)同,中(zhong)央與地方(fang)縱向(xiang)聯動,財(cai)會監(jian)督(du)(du)(du)(du)(du)與其他各類監(jian)督(du)(du)(du)(du)(du)貫通(tong)協(xie)調(diao)的(de)工(gong)作(zuo)機制;財(cai)會監(jian)督(du)(du)(du)(du)(du)法律(lv)(lv)制度更(geng)加健全(quan),信息化水(shui)平明顯提(ti)(ti)高,監(jian)督(du)(du)(du)(du)(du)隊伍素(su)質(zhi)(zhi)不(bu)斷提(ti)(ti)升,在(zai)規范財(cai)政(zheng)財(cai)務管(guan)理(li)、提(ti)(ti)高會計信息質(zhi)(zhi)量、維護財(cai)經紀律(lv)(lv)和市場經濟(ji)秩序等方(fang)面(mian)發揮重要保障作(zuo)用。

  二、進一步健全財會監督體系

  (四)加(jia)強(qiang)(qiang)黨對財會(hui)監督(du)(du)工(gong)作(zuo)(zuo)的領導(dao)。各(ge)級黨委(wei)要(yao)加(jia)強(qiang)(qiang)對財會(hui)監督(du)(du)工(gong)作(zuo)(zuo)的領導(dao),保障黨中(zhong)央決(jue)策部署落實到(dao)位,統籌推動(dong)各(ge)項工(gong)作(zuo)(zuo)有序有效開(kai)展(zhan)。各(ge)級政府要(yao)建立(li)財會(hui)監督(du)(du)協調(diao)工(gong)作(zuo)(zuo)機制(zhi)(zhi),明確工(gong)作(zuo)(zuo)任(ren)務、健全機制(zhi)(zhi)、完善制(zhi)(zhi)度,加(jia)強(qiang)(qiang)對下級財會(hui)監督(du)(du)工(gong)作(zuo)(zuo)的督(du)(du)促和(he)指導(dao)。

  (五)依法(fa)履行(xing)財(cai)(cai)(cai)(cai)會監(jian)(jian)督主(zhu)責。各(ge)級(ji)財(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)部(bu)門是本(ben)級(ji)財(cai)(cai)(cai)(cai)會監(jian)(jian)督的(de)主(zhu)責部(bu)門,牽頭組織對財(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)、財(cai)(cai)(cai)(cai)務(wu)、會計管理(li)法(fa)律法(fa)規(gui)及規(gui)章(zhang)制(zhi)(zhi)度(du)執行(xing)情況的(de)監(jian)(jian)督。加強預算(suan)(suan)管理(li)監(jian)(jian)督,推動構建完(wan)(wan)善(shan)綜(zong)合統籌、規(gui)范(fan)透明、約束有(you)力、講求績(ji)效(xiao)、持(chi)續安全(quan)(quan)的(de)現代(dai)預算(suan)(suan)制(zhi)(zhi)度(du),推進全(quan)(quan)面實(shi)施預算(suan)(suan)績(ji)效(xiao)管理(li)。加強對行(xing)政(zheng)(zheng)(zheng)事業(ye)性(xing)國(guo)有(you)資產(chan)管理(li)規(gui)章(zhang)制(zhi)(zhi)度(du)、政(zheng)(zheng)(zheng)府采(cai)購制(zhi)(zhi)度(du)實(shi)施情況的(de)監(jian)(jian)督,保障國(guo)有(you)資產(chan)安全(quan)(quan)完(wan)(wan)整,規(gui)范(fan)政(zheng)(zheng)(zheng)府采(cai)購行(xing)為。加強對財(cai)(cai)(cai)(cai)務(wu)管理(li)、內(nei)部(bu)控(kong)制(zhi)(zhi)的(de)監(jian)(jian)督,督促指導相關單位(wei)規(gui)范(fan)財(cai)(cai)(cai)(cai)務(wu)管理(li),提升內(nei)部(bu)管理(li)水平。加強對會計行(xing)為的(de)監(jian)(jian)督,提高會計信(xin)息質(zhi)量(liang)。加強對注冊會計師、資產(chan)評估和代(dai)理(li)記賬(zhang)行(xing)業(ye)執業(ye)質(zhi)量(liang)的(de)監(jian)(jian)督,規(gui)范(fan)行(xing)業(ye)秩序(xu),促進行(xing)業(ye)健康發(fa)展。

  (六)依照(zhao)法(fa)定職(zhi)(zhi)責(ze)實施部(bu)門監(jian)(jian)督(du)(du)(du)(du)。有關(guan)部(bu)門要(yao)依法(fa)依規(gui)(gui)強(qiang)(qiang)(qiang)化對主管(guan)(guan)、監(jian)(jian)管(guan)(guan)行業(ye)系統和(he)單位財(cai)會(hui)監(jian)(jian)督(du)(du)(du)(du)工作的(de)(de)督(du)(du)(du)(du)促指導。加強(qiang)(qiang)(qiang)對所屬單位預算執(zhi)行的(de)(de)監(jian)(jian)督(du)(du)(du)(du),強(qiang)(qiang)(qiang)化預算約束。按(an)照(zhao)職(zhi)(zhi)責(ze)分工加強(qiang)(qiang)(qiang)對政府(fu)采購活動(dong)、資(zi)產評估行業(ye)的(de)(de)監(jian)(jian)督(du)(du)(du)(du),提高政府(fu)采購資(zi)金使用效益,推動(dong)資(zi)產評估行業(ye)高質量發展(zhan)。加強(qiang)(qiang)(qiang)對歸口財(cai)務(wu)管(guan)(guan)理單位財(cai)務(wu)活動(dong)的(de)(de)指導和(he)監(jian)(jian)督(du)(du)(du)(du),嚴格財(cai)務(wu)管(guan)(guan)理。按(an)照(zhao)會(hui)計法(fa)賦予的(de)(de)職(zhi)(zhi)權對有關(guan)單位的(de)(de)會(hui)計資(zi)料實施監(jian)(jian)督(du)(du)(du)(du),規(gui)(gui)范會(hui)計行為。

  (七)進一步加(jia)強(qiang)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)內部監(jian)(jian)(jian)督(du)(du)(du)。各單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)要(yao)加(jia)強(qiang)對本(ben)(ben)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)經濟業(ye)務(wu)、財(cai)務(wu)管理(li)、會(hui)(hui)計行為(wei)的(de)(de)日(ri)(ri)常(chang)監(jian)(jian)(jian)督(du)(du)(du)。結合(he)自(zi)身實(shi)際(ji)建(jian)立權(quan)責(ze)清晰(xi)、約束有(you)力(li)的(de)(de)內部財(cai)會(hui)(hui)監(jian)(jian)(jian)督(du)(du)(du)機(ji)制(zhi)(zhi)和內部控制(zhi)(zhi)體(ti)系,明(ming)(ming)確(que)內部監(jian)(jian)(jian)督(du)(du)(du)的(de)(de)主(zhu)體(ti)、范圍、程序、權(quan)責(ze)等,落實(shi)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)內部財(cai)會(hui)(hui)監(jian)(jian)(jian)督(du)(du)(du)主(zhu)體(ti)責(ze)任(ren)(ren)。各單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)主(zhu)要(yao)負責(ze)人(ren)(ren)是本(ben)(ben)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)財(cai)會(hui)(hui)監(jian)(jian)(jian)督(du)(du)(du)工作第一責(ze)任(ren)(ren)人(ren)(ren),對本(ben)(ben)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)財(cai)會(hui)(hui)工作和財(cai)會(hui)(hui)資(zi)料的(de)(de)真實(shi)性(xing)、完(wan)整性(xing)負責(ze)。單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)內部應明(ming)(ming)確(que)承擔財(cai)會(hui)(hui)監(jian)(jian)(jian)督(du)(du)(du)職(zhi)責(ze)的(de)(de)機(ji)構或(huo)人(ren)(ren)員(yuan)(yuan),負責(ze)本(ben)(ben)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)經濟業(ye)務(wu)、財(cai)會(hui)(hui)行為(wei)和會(hui)(hui)計資(zi)料的(de)(de)日(ri)(ri)常(chang)監(jian)(jian)(jian)督(du)(du)(du)檢(jian)查。財(cai)會(hui)(hui)人(ren)(ren)員(yuan)(yuan)要(yao)加(jia)強(qiang)自(zi)我約束,遵守(shou)職(zhi)業(ye)道(dao)德,拒絕辦(ban)理(li)或(huo)按照職(zhi)權(quan)糾正違反法(fa)律法(fa)規規定的(de)(de)財(cai)會(hui)(hui)事項,有(you)權(quan)檢(jian)舉單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)或(huo)個人(ren)(ren)的(de)(de)違法(fa)違規行為(wei)。

  (八)發(fa)揮中介(jie)(jie)機構執業監(jian)督作用。會計(ji)(ji)師事(shi)務(wu)所(suo)(suo)、資產(chan)評(ping)估機構、稅務(wu)師事(shi)務(wu)所(suo)(suo)、代理(li)(li)記賬(zhang)機構等中介(jie)(jie)機構要嚴格依(yi)法履行審(shen)計(ji)(ji)鑒證、資產(chan)評(ping)估、稅收(shou)服務(wu)、會計(ji)(ji)服務(wu)等職責,確保(bao)獨立、客觀、公正、規(gui)范執業。切(qie)實(shi)加強(qiang)(qiang)對執業質(zhi)量(liang)(liang)的把控,完善內部控制制度,建(jian)立內部風(feng)險防控機制,加強(qiang)(qiang)風(feng)險分類防控,提(ti)升內部管理(li)(li)水平,規(gui)范承攬(lan)和開展業務(wu),建(jian)立健全事(shi)前評(ping)估、事(shi)中跟蹤(zong)、事(shi)后評(ping)價管理(li)(li)體(ti)系,強(qiang)(qiang)化質(zhi)量(liang)(liang)管理(li)(li)責任。持續(xu)提(ti)升中介(jie)(jie)機構一(yi)體(ti)化管理(li)(li)水平,實(shi)現人(ren)員調配、財(cai)務(wu)安排、業務(wu)承接(jie)、技術(shu)標準、信息(xi)化建(jian)設的實(shi)質(zhi)性一(yi)體(ti)化管理(li)(li)。

  (九)強化行(xing)(xing)(xing)業協會(hui)(hui)自律監(jian)督作(zuo)用(yong)(yong)(yong)。注(zhu)冊(ce)會(hui)(hui)計師協會(hui)(hui)、資產評估協會(hui)(hui)、注(zhu)冊(ce)稅務師協會(hui)(hui)、銀行(xing)(xing)(xing)業協會(hui)(hui)、證券業協會(hui)(hui)等(deng)要(yao)充分發揮督促(cu)引導作(zuo)用(yong)(yong)(yong),促(cu)進持續(xu)提升財會(hui)(hui)信(xin)(xin)息質(zhi)量(liang)和內部控制(zhi)有效性。加(jia)強行(xing)(xing)(xing)業誠信(xin)(xin)建設(she),健全行(xing)(xing)(xing)業誠信(xin)(xin)檔案,把(ba)誠信(xin)(xin)建設(she)要(yao)求貫穿行(xing)(xing)(xing)業管(guan)理和服務工作(zuo)各環節。進一步加(jia)強行(xing)(xing)(xing)業自律監(jian)管(guan),運用(yong)(yong)(yong)信(xin)(xin)用(yong)(yong)(yong)記錄、警示告誡、公開曝(pu)光(guang)等(deng)措施加(jia)大懲(cheng)戒力度(du),完善(shan)對投訴舉報、媒(mei)體質(zhi)疑等(deng)的處理機制(zhi),推(tui)動(dong)提升財會(hui)(hui)業務規范化水平。

  三、完善財會監督工作機制

  (十(shi))加強財(cai)(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)(du)(du)主(zhu)體橫向協(xie)同(tong)。構(gou)建(jian)財(cai)(cai)政(zheng)(zheng)(zheng)部門、有關部門、各(ge)單位、中(zhong)介(jie)機(ji)(ji)構(gou)、行(xing)(xing)(xing)業(ye)協(xie)會(hui)(hui)(hui)等監(jian)(jian)(jian)(jian)督(du)(du)(du)主(zhu)體橫向協(xie)同(tong)工(gong)(gong)作機(ji)(ji)制。各(ge)級(ji)財(cai)(cai)政(zheng)(zheng)(zheng)部門牽頭負責(ze)本(ben)級(ji)政(zheng)(zheng)(zheng)府財(cai)(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)(du)(du)協(xie)調工(gong)(gong)作機(ji)(ji)制日常(chang)工(gong)(gong)作,加強溝通(tong)協(xie)調,抓好統(tong)籌謀劃(hua)和(he)督(du)(du)(du)促指導;稅務、人民(min)銀行(xing)(xing)(xing)、國有資產監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)、銀行(xing)(xing)(xing)保險監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)、證券監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)等部門積極(ji)配(pei)合(he)(he)、密(mi)切協(xie)同(tong)。建(jian)立健全(quan)部門間財(cai)(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)(du)(du)政(zheng)(zheng)(zheng)策銜(xian)接、重大問題(ti)處理(li)、綜合(he)(he)執法(fa)檢(jian)查(cha)、監(jian)(jian)(jian)(jian)督(du)(du)(du)結果運用、監(jian)(jian)(jian)(jian)督(du)(du)(du)線索移送、監(jian)(jian)(jian)(jian)督(du)(du)(du)信(xin)息(xi)交流等工(gong)(gong)作機(ji)(ji)制,形(xing)成(cheng)監(jian)(jian)(jian)(jian)督(du)(du)(du)合(he)(he)力(li),提(ti)(ti)升監(jian)(jian)(jian)(jian)督(du)(du)(du)效能(neng)。建(jian)立部門與行(xing)(xing)(xing)業(ye)協(xie)會(hui)(hui)(hui)聯合(he)(he)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)機(ji)(ji)制,推動(dong)行(xing)(xing)(xing)政(zheng)(zheng)(zheng)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)與自(zi)律監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)有機(ji)(ji)結合(he)(he)。相關中(zhong)介(jie)機(ji)(ji)構(gou)要嚴格按照法(fa)律法(fa)規(gui)、準則制度(du)進(jin)行(xing)(xing)(xing)執業(ye),并在(zai)配(pei)合(he)(he)財(cai)(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)(du)(du)執法(fa)中(zhong)提(ti)(ti)供(gong)專(zhuan)業(ye)意見。中(zhong)介(jie)機(ji)(ji)構(gou)及(ji)其從業(ye)人員對發現的違(wei)法(fa)違(wei)規(gui)行(xing)(xing)(xing)為,應及(ji)時向主(zhu)管(guan)(guan)(guan)部門、監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)部門和(he)行(xing)(xing)(xing)業(ye)協(xie)會(hui)(hui)(hui)報告。各(ge)單位應配(pei)合(he)(he)依(yi)法(fa)依(yi)規(gui)實施財(cai)(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)(du)(du),不得(de)拒絕、阻撓、拖(tuo)延,不得(de)提(ti)(ti)供(gong)虛假或者有重大遺漏的財(cai)(cai)會(hui)(hui)(hui)資料(liao)及(ji)信(xin)息(xi)。

  (十一)強(qiang)化中央(yang)與地(di)方(fang)縱向(xiang)(xiang)聯動。壓實各(ge)有關(guan)方(fang)面財會監督(du)(du)(du)責(ze)任,加強(qiang)上下聯動。國(guo)務院財政(zheng)(zheng)部(bu)(bu)門(men)加強(qiang)財會監督(du)(du)(du)工(gong)作(zuo)的制度建(jian)設和(he)(he)統(tong)籌協調,牽頭組(zu)織制定財會監督(du)(du)(du)工(gong)作(zuo)規(gui)劃,明確年度監督(du)(du)(du)工(gong)作(zuo)重點,指導推動各(ge)地(di)區(qu)各(ge)部(bu)(bu)門(men)各(ge)單位組(zu)織實施(shi)。縣級以上地(di)方(fang)政(zheng)(zheng)府(fu)(fu)和(he)(he)有關(guan)部(bu)(bu)門(men)依法依規(gui)組(zu)織開展(zhan)本(ben)行政(zheng)(zheng)區(qu)域(yu)內財會監督(du)(du)(du)工(gong)作(zuo)。國(guo)務院有關(guan)部(bu)(bu)門(men)派(pai)出機構依照法律(lv)法規(gui)規(gui)定和(he)(he)上級部(bu)(bu)門(men)授權(quan)實施(shi)監督(du)(du)(du)工(gong)作(zuo)。地(di)方(fang)各(ge)級政(zheng)(zheng)府(fu)(fu)和(he)(he)有關(guan)部(bu)(bu)門(men)要暢通財會監督(du)(du)(du)信(xin)息渠道(dao),建(jian)立財會監督(du)(du)(du)重大事項報(bao)告(gao)機制,及時向(xiang)(xiang)上一級政(zheng)(zheng)府(fu)(fu)和(he)(he)有關(guan)部(bu)(bu)門(men)反映財會監督(du)(du)(du)中發(fa)現的重大問題(ti)。

  (十二)推(tui)動(dong)財(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)與(yu)(yu)其他各類監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)貫(guan)(guan)通(tong)協(xie)(xie)(xie)調。建立健全(quan)(quan)信息溝(gou)通(tong)、線索(suo)移(yi)送(song)、協(xie)(xie)(xie)同(tong)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、成(cheng)果(guo)共(gong)享(xiang)等(deng)工(gong)作機制(zhi)(zhi)(zhi)。開展財(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)要(yao)(yao)自(zi)覺以黨內監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)為主導,探(tan)索(suo)深化貫(guan)(guan)通(tong)協(xie)(xie)(xie)調有效路徑(jing),加(jia)(jia)強(qiang)(qiang)與(yu)(yu)巡(xun)(xun)視巡(xun)(xun)察(cha)(cha)機構(gou)協(xie)(xie)(xie)作,建立重點監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)協(xie)(xie)(xie)同(tong)、重大事項會(hui)(hui)(hui)商、線索(suo)移(yi)交移(yi)送(song)機制(zhi)(zhi)(zhi),通(tong)報財(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)檢(jian)查情況,研究(jiu)辦(ban)理(li)巡(xun)(xun)視巡(xun)(xun)察(cha)(cha)移(yi)交的(de)(de)(de)建議(yi);加(jia)(jia)強(qiang)(qiang)與(yu)(yu)紀(ji)檢(jian)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)察(cha)(cha)機關的(de)(de)(de)貫(guan)(guan)通(tong)協(xie)(xie)(xie)調,完(wan)善(shan)財(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)與(yu)(yu)紀(ji)檢(jian)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)察(cha)(cha)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)在貫(guan)(guan)徹落實(shi)中央八項規(gui)定精神、糾治(zhi)“四風”、整治(zhi)群眾(zhong)身邊腐敗和(he)不正之風等(deng)方(fang)面要(yao)(yao)求貫(guan)(guan)通(tong)協(xie)(xie)(xie)調機制(zhi)(zhi)(zhi),加(jia)(jia)強(qiang)(qiang)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)成(cheng)果(guo)共(gong)享(xiang),發(fa)現黨員、監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)察(cha)(cha)對象涉嫌違紀(ji)或職(zhi)務(wu)違法、職(zhi)務(wu)犯(fan)罪的(de)(de)(de)問(wen)題線索(suo),依(yi)法依(yi)規(gui)及時移(yi)送(song)紀(ji)檢(jian)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)察(cha)(cha)機關;發(fa)揮財(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)專業力量作用,選派(pai)財(cai)會(hui)(hui)(hui)業務(wu)骨(gu)干參加(jia)(jia)巡(xun)(xun)視巡(xun)(xun)察(cha)(cha)、紀(ji)委監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)委監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)檢(jian)查和(he)審查調查。強(qiang)(qiang)化與(yu)(yu)人大監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、民(min)主監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)的(de)(de)(de)配合協(xie)(xie)(xie)同(tong),完(wan)善(shan)與(yu)(yu)人大監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)在提(ti)高(gao)預算管理(li)規(gui)范性(xing)(xing)、有效性(xing)(xing)等(deng)方(fang)面貫(guan)(guan)通(tong)協(xie)(xie)(xie)調機制(zhi)(zhi)(zhi)。增強(qiang)(qiang)與(yu)(yu)行政(zheng)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、司法監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、審計監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、統計監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)的(de)(de)(de)協(xie)(xie)(xie)同(tong)性(xing)(xing)和(he)聯動(dong)性(xing)(xing),加(jia)(jia)強(qiang)(qiang)信息共(gong)享(xiang),推(tui)動(dong)建立健全(quan)(quan)長效機制(zhi)(zhi)(zhi),形(xing)成(cheng)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)合力。暢(chang)通(tong)群眾(zhong)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、輿論監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)渠道,健全(quan)(quan)財(cai)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)投(tou)訴舉報受理(li)機制(zhi)(zhi)(zhi),完(wan)善(shan)受理(li)、查處、跟蹤、整改等(deng)制(zhi)(zhi)(zhi)度。

  四、加大重點領域財會監督力度

  (十三)保(bao)障黨(dang)(dang)中(zhong)(zhong)央(yang)(yang)、國務(wu)(wu)院重大(da)決(jue)策部(bu)署(shu)貫(guan)徹落實(shi)。把(ba)推動黨(dang)(dang)中(zhong)(zhong)央(yang)(yang)、國務(wu)(wu)院重大(da)決(jue)策部(bu)署(shu)貫(guan)徹落實(shi)作(zuo)為(wei)財會(hui)監(jian)督工作(zuo)的(de)(de)首要任務(wu)(wu)。聚焦深化供給側結構性改革,做好穩(wen)增長、穩(wen)就業、穩(wen)物(wu)價工作(zuo),保(bao)障和改善民生,防(fang)止資本無序擴張,落實(shi)財政改革舉措等(deng)重大(da)部(bu)署(shu),綜合運用檢查核查、評估評價、監(jian)測監(jian)控、調查研究(jiu)等(deng)方(fang)式開(kai)展財會(hui)監(jian)督,嚴肅查處(chu)財經(jing)領(ling)域違(wei)反中(zhong)(zhong)央(yang)(yang)宏觀決(jue)策和治(zhi)理調控要求、影響經(jing)濟(ji)社會(hui)健(jian)康穩(wen)定(ding)發展的(de)(de)違(wei)紀違(wei)規行為(wei),確保(bao)黨(dang)(dang)中(zhong)(zhong)央(yang)(yang)政令暢(chang)通(tong)。

  (十(shi)四)強化財(cai)(cai)(cai)(cai)經紀律(lv)剛(gang)性(xing)約束(shu)。加(jia)強對財(cai)(cai)(cai)(cai)經領(ling)域公權力行使(shi)的(de)制約和監(jian)督,嚴肅財(cai)(cai)(cai)(cai)經紀律(lv)。聚(ju)焦貫徹(che)落實減(jian)稅(shui)降費、黨政(zheng)(zheng)機關過緊日(ri)子、加(jia)強基層保基本民(min)生(sheng)保工資(zi)保運轉工作、規(gui)(gui)范國(guo)庫管理(li)(li)、加(jia)強資(zi)產(chan)管理(li)(li)、防范債(zhai)務(wu)風險等(deng)重(zhong)點任務(wu),嚴肅查(cha)處財(cai)(cai)(cai)(cai)政(zheng)(zheng)收入不(bu)真實不(bu)合規(gui)(gui)、違規(gui)(gui)興建樓堂館所、亂設財(cai)(cai)(cai)(cai)政(zheng)(zheng)專(zhuan)戶、違規(gui)(gui)處置資(zi)產(chan)、違規(gui)(gui)新增(zeng)地方政(zheng)(zheng)府隱性(xing)債(zhai)務(wu)等(deng)突出問題(ti),強化通報問責和處理(li)(li)處罰,使(shi)紀律(lv)真正成(cheng)為帶電的(de)“高壓(ya)線”。

  (十五)嚴厲打擊財(cai)務會(hui)(hui)計(ji)(ji)違(wei)(wei)(wei)法(fa)違(wei)(wei)(wei)規行為(wei)。堅(jian)持(chi)“強(qiang)(qiang)穿透、堵漏洞、用(yong)重(zhong)典、正(zheng)風氣”,從(cong)嚴從(cong)重(zhong)查(cha)處影響惡(e)劣的(de)財(cai)務舞弊、會(hui)(hui)計(ji)(ji)造(zao)(zao)假(jia)案(an)件,強(qiang)(qiang)化對(dui)(dui)相關責(ze)任人的(de)追(zhui)責(ze)問(wen)責(ze)。加強(qiang)(qiang)對(dui)(dui)國有(you)企(qi)業(ye)、上市(shi)公司、金融企(qi)業(ye)等(deng)的(de)財(cai)務、會(hui)(hui)計(ji)(ji)行為(wei)的(de)監督(du),嚴肅查(cha)處財(cai)務數據造(zao)(zao)假(jia)、出(chu)具“陰陽報告”、內部(bu)監督(du)失效等(deng)突出(chu)問(wen)題。加強(qiang)(qiang)對(dui)(dui)會(hui)(hui)計(ji)(ji)信息質量(liang)(liang)的(de)監督(du),依法(fa)嚴厲打擊偽造(zao)(zao)會(hui)(hui)計(ji)(ji)賬簿、虛構(gou)(gou)(gou)經濟業(ye)務、濫用(yong)會(hui)(hui)計(ji)(ji)準則等(deng)會(hui)(hui)計(ji)(ji)違(wei)(wei)(wei)法(fa)違(wei)(wei)(wei)規行為(wei),持(chi)續提升(sheng)會(hui)(hui)計(ji)(ji)信息質量(liang)(liang)。加強(qiang)(qiang)對(dui)(dui)會(hui)(hui)計(ji)(ji)師事務所、資產評估機(ji)構(gou)(gou)(gou)、代理記(ji)賬機(ji)構(gou)(gou)(gou)等(deng)中介(jie)機(ji)構(gou)(gou)(gou)執(zhi)業(ye)質量(liang)(liang)監督(du),聚焦行業(ye)突出(chu)問(wen)題,加大對(dui)(dui)無(wu)證經營、掛名執(zhi)業(ye)、違(wei)(wei)(wei)規提供(gong)報告、超出(chu)勝任能力(li)執(zhi)業(ye)等(deng)違(wei)(wei)(wei)法(fa)違(wei)(wei)(wei)規行為(wei)的(de)整治(zhi)力(li)度,強(qiang)(qiang)化行業(ye)日常監管和(he)信用(yong)管理,堅(jian)決清除害群之(zhi)馬。

  五、保障措施

  (十(shi)六)加強組織領導(dao)。各(ge)地區(qu)各(ge)有關(guan)部(bu)門要(yao)強化組織領導(dao),加強協同(tong)配合(he),結合(he)實際(ji)制(zhi)定具體實施方案,確保(bao)各(ge)項(xiang)工(gong)作(zuo)任務落地見效。將財(cai)會監督工(gong)作(zuo)推進情(qing)況作(zuo)為(wei)領導(dao)班子和有關(guan)領導(dao)干(gan)部(bu)考核(he)的(de)重要(yao)內容;對于(yu)貫徹落實財(cai)會監督決(jue)策(ce)部(bu)署不力、職責履行不到位(wei)的(de),要(yao)嚴肅追責問(wen)責。

  (十七)推(tui)進財(cai)會監(jian)督法治建設。健(jian)全財(cai)會監(jian)督法律法規制(zhi)度,及時推(tui)動修訂(ding)預算法、會計(ji)(ji)法、注冊會計(ji)(ji)師(shi)法、資產評(ping)估法、財(cai)政違(wei)法行為處罰(fa)處分條例等法律法規。健(jian)全財(cai)政財(cai)務(wu)管理、資產管理等制(zhi)度,完善內部(bu)控(kong)制(zhi)制(zhi)度體系。深化政府會計(ji)(ji)改革,完善企業會計(ji)(ji)準則體系和(he)非營利組(zu)織會計(ji)(ji)制(zhi)度,增強會計(ji)(ji)準則制(zhi)度執行效果。

  (十八(ba))加強(qiang)財會(hui)(hui)(hui)監(jian)(jian)督(du)隊伍建(jian)設(she)。縣(xian)級(ji)以上財政部門(men)應強(qiang)化財會(hui)(hui)(hui)監(jian)(jian)督(du)隊伍和(he)能(neng)力建(jian)設(she)。各單位(wei)應配(pei)備與財會(hui)(hui)(hui)監(jian)(jian)督(du)職能(neng)任務相匹(pi)配(pei)的(de)人(ren)(ren)員力量(liang),完善(shan)財會(hui)(hui)(hui)監(jian)(jian)督(du)人(ren)(ren)才(cai)(cai)政策體系(xi),加強(qiang)財會(hui)(hui)(hui)監(jian)(jian)督(du)人(ren)(ren)才(cai)(cai)培訓教育,分(fen)(fen)類型、分(fen)(fen)領(ling)域建(jian)立高層次(ci)財會(hui)(hui)(hui)監(jian)(jian)督(du)人(ren)(ren)才(cai)(cai)庫,提升專(zhuan)業能(neng)力和(he)綜合素質。按照國家有關規定完善(shan)財會(hui)(hui)(hui)監(jian)(jian)督(du)人(ren)(ren)才(cai)(cai)激勵約束(shu)機制(zhi)。

  (十(shi)九)統籌推進財(cai)會(hui)監(jian)督(du)信息化建設。深化“互聯網+監(jian)督(du)”,充(chong)分運(yun)用大數據(ju)和(he)信息化手(shou)段,切實提(ti)升監(jian)管效能。依托全(quan)國一體化在線政務服(fu)務平臺,統籌整合各地(di)區各部門(men)各單位有關公共(gong)數據(ju)資源,分級分類(lei)完(wan)善財(cai)會(hui)監(jian)督(du)數據(ju)庫(ku),推進財(cai)會(hui)監(jian)督(du)數據(ju)匯聚(ju)融合和(he)共(gong)享共(gong)用。構(gou)建財(cai)會(hui)領域重大風險識別預警機制(zhi)。

  (二十)提升財會(hui)監(jian)(jian)督(du)(du)(du)(du)(du)工作(zuo)成(cheng)效。優(you)化監(jian)(jian)督(du)(du)(du)(du)(du)模式(shi)與方式(shi)方法,推動日(ri)常(chang)監(jian)(jian)督(du)(du)(du)(du)(du)與專項(xiang)監(jian)(jian)督(du)(du)(du)(du)(du)、現(xian)場監(jian)(jian)督(du)(du)(du)(du)(du)與非現(xian)場監(jian)(jian)督(du)(du)(du)(du)(du)、線上監(jian)(jian)督(du)(du)(du)(du)(du)與線下監(jian)(jian)督(du)(du)(du)(du)(du)、事前事中事后監(jian)(jian)督(du)(du)(du)(du)(du)相(xiang)結(jie)合,實現(xian)監(jian)(jian)督(du)(du)(du)(du)(du)和管(guan)理有機(ji)統一。加大對違(wei)(wei)法違(wei)(wei)規(gui)行(xing)為的(de)處(chu)理處(chu)罰力度,大幅提高違(wei)(wei)法違(wei)(wei)規(gui)成(cheng)本(ben),推動實施聯合懲戒,依法依規(gui)開展追(zhui)責問責。加強財會(hui)監(jian)(jian)督(du)(du)(du)(du)(du)結(jie)果(guo)運(yun)用(yong),完善監(jian)(jian)督(du)(du)(du)(du)(du)結(jie)果(guo)公告公示制度,對違(wei)(wei)反財經(jing)紀律的(de)單(dan)位(wei)和人員,加大公開曝光力度,屬于黨(dang)員和公職人員的(de),及時向所(suo)在(zai)黨(dang)組織、所(suo)在(zai)單(dan)位(wei)通報,發揮警示教育作(zuo)用(yong)。

  (二十(shi)一)加(jia)強(qiang)宣傳引導(dao)(dao)。加(jia)強(qiang)財(cai)會(hui)(hui)監督(du)法律法規政策宣傳貫徹,強(qiang)化財(cai)會(hui)(hui)從業人(ren)員執業操守教(jiao)育(yu)。在(zai)依(yi)法合(he)規、安全保(bao)密等前提下(xia),大力推(tui)進財(cai)會(hui)(hui)信息(xi)公(gong)開工(gong)作(zuo),提高財(cai)會(hui)(hui)信息(xi)透明度。鼓(gu)勵先行先試,強(qiang)化引領(ling)示范,統籌(chou)抓好財(cai)會(hui)(hui)監督(du)試點工(gong)作(zuo)。加(jia)強(qiang)宣傳解讀和輿論引導(dao)(dao),積極(ji)(ji)回應社會(hui)(hui)關切,充分調動(dong)各方面積極(ji)(ji)性,營(ying)造財(cai)會(hui)(hui)監督(du)工(gong)作(zuo)良好環境。