財(cai)(cai)(cai)(cai)會(hui)監(jian)(jian)(jian)督(du)是依法(fa)依規對(dui)國家機(ji)關、企事業單(dan)位、其他組織(zhi)和個人的財(cai)(cai)(cai)(cai)政(zheng)(zheng)、財(cai)(cai)(cai)(cai)務、會(hui)計活動(dong)實施(shi)的監(jian)(jian)(jian)督(du)。近年來，財(cai)(cai)(cai)(cai)會(hui)監(jian)(jian)(jian)督(du)作(zuo)(zuo)(zuo)為黨(dang)和國家監(jian)(jian)(jian)督(du)體(ti)系的重要(yao)組成(cheng)部分，在(zai)推(tui)進全面(mian)從嚴治黨(dang)、維(wei)護中央政(zheng)(zheng)令暢通(tong)、規范財(cai)(cai)(cai)(cai)經(jing)秩(zhi)序、促進經(jing)濟(ji)社會(hui)健康發(fa)展等方(fang)面(mian)發(fa)揮了重要(yao)作(zuo)(zuo)(zuo)用，同(tong)時也存在(zai)監(jian)(jian)(jian)督(du)體(ti)系尚待完善、工(gong)作(zuo)(zuo)(zuo)機(ji)制有待理順、法(fa)治建設亟待健全、監(jian)(jian)(jian)督(du)能力有待提升、一(yi)些(xie)領域財(cai)(cai)(cai)(cai)經(jing)紀律(lv)亟需整治等問題。為進一(yi)步加(jia)強財(cai)(cai)(cai)(cai)會(hui)監(jian)(jian)(jian)督(du)工(gong)作(zuo)(zuo)(zuo)，更好發(fa)揮財(cai)(cai)(cai)(cai)會(hui)監(jian)(jian)(jian)督(du)職能作(zuo)(zuo)(zuo)用，現提出(chu)如下意(yi)見。
一、總體要求
(一)指導思(si)想。以(yi)習(xi)近平新(xin)時代中國(guo)(guo)特(te)色(se)社會(hui)(hui)(hui)主(zhu)義(yi)思(si)想為指導，深入(ru)貫徹黨的二十大精神，完(wan)整、準確、全(quan)(quan)面(mian)貫徹新(xin)發(fa)(fa)(fa)展理念(nian)，加快構建新(xin)發(fa)(fa)(fa)展格局，著(zhu)力推動高(gao)質量發(fa)(fa)(fa)展，更好統(tong)籌(chou)發(fa)(fa)(fa)展和(he)安全(quan)(quan)，堅(jian)持以(yi)完(wan)善(shan)黨和(he)國(guo)(guo)家監督(du)體系為出發(fa)(fa)(fa)點，以(yi)黨內監督(du)為主(zhu)導，突出政治屬性，嚴肅財(cai)(cai)經(jing)紀律，健(jian)全(quan)(quan)財(cai)(cai)會(hui)(hui)(hui)監督(du)體系，完(wan)善(shan)工作機制，提升財(cai)(cai)會(hui)(hui)(hui)監督(du)效能，促(cu)進財(cai)(cai)會(hui)(hui)(hui)監督(du)與其(qi)他各(ge)類監督(du)貫通協調，推動健(jian)全(quan)(quan)黨統(tong)一領(ling)導、全(quan)(quan)面(mian)覆蓋(gai)、權威高(gao)效的監督(du)體系。
(二)工作要求
——堅持(chi)黨的(de)領導(dao)(dao)，發揮政治優勢。堅持(chi)加強黨的(de)全(quan)面領導(dao)(dao)和(he)黨中(zhong)央集中(zhong)統一(yi)領導(dao)(dao)，把黨的(de)領導(dao)(dao)落(luo)實到財會監督全(quan)過程各方面，確保(bao)黨中(zhong)央、國務(wu)院(yuan)重大(da)決策部(bu)署有效貫徹(che)落(luo)實。
——堅持依(yi)(yi)(yi)法(fa)(fa)監(jian)督，強(qiang)化法(fa)(fa)治思維。按(an)照(zhao)全面依(yi)(yi)(yi)法(fa)(fa)治國要求，健全財經領(ling)域法(fa)(fa)律法(fa)(fa)規和政策制度，加快補齊(qi)法(fa)(fa)治建設短(duan)板，依(yi)(yi)(yi)法(fa)(fa)依(yi)(yi)(yi)規開展監(jian)督，嚴格執法(fa)(fa)、嚴肅(su)問責。
——堅持問題導向，分(fen)類精準施策。針(zhen)對(dui)重(zhong)點領域(yu)多(duo)發(fa)、高發(fa)、易發(fa)問題和突(tu)出矛盾(dun)，分(fen)類別、分(fen)階段精準施策，強化對(dui)公權(quan)力運行的制約和監督，建立長(chang)效機制，提升(sheng)監督效能(neng)。
——堅(jian)持協(xie)同聯動，加強貫通協(xie)調。按(an)照統籌協(xie)同、分級(ji)負責(ze)、上下聯動的要(yao)求(qiu)，健全(quan)財會監(jian)督體系，構(gou)建高效銜接、運轉有序的工(gong)作機制，與其他(ta)各類(lei)監(jian)督有機貫通、相互協(xie)調，形成全(quan)方位、多層次、立體化的財會監(jian)督工(gong)作格局。
(三)主要(yao)(yao)目標。到2025年(nian)，構(gou)建起(qi)財政部(bu)門(men)主責(ze)監(jian)(jian)督(du)、有(you)關部(bu)門(men)依責(ze)監(jian)(jian)督(du)、各(ge)單(dan)位內部(bu)監(jian)(jian)督(du)、相關中介機(ji)構(gou)執(zhi)業監(jian)(jian)督(du)、行業協(xie)會(hui)(hui)自律(lv)監(jian)(jian)督(du)的財會(hui)(hui)監(jian)(jian)督(du)體系(xi);基本建立起(qi)各(ge)類監(jian)(jian)督(du)主體橫向(xiang)協(xie)同，中央(yang)與地方縱向(xiang)聯動，財會(hui)(hui)監(jian)(jian)督(du)與其他各(ge)類監(jian)(jian)督(du)貫通協(xie)調的工作機(ji)制;財會(hui)(hui)監(jian)(jian)督(du)法律(lv)制度(du)更(geng)加健全(quan)，信(xin)(xin)息(xi)(xi)化水平明(ming)顯提(ti)高，監(jian)(jian)督(du)隊伍素質不斷(duan)提(ti)升，在規范財政財務管理(li)、提(ti)高會(hui)(hui)計信(xin)(xin)息(xi)(xi)質量、維護財經紀律(lv)和市場經濟秩序(xu)等方面發(fa)揮(hui)重要(yao)(yao)保障作用。
二、進一步健全財會監督體系
(四)加(jia)(jia)強(qiang)黨對(dui)財會(hui)(hui)監(jian)督(du)(du)(du)工(gong)作的(de)領導(dao)。各級(ji)黨委要加(jia)(jia)強(qiang)對(dui)財會(hui)(hui)監(jian)督(du)(du)(du)工(gong)作的(de)領導(dao)，保障黨中央決策部(bu)署落(luo)實到位，統(tong)籌推動各項工(gong)作有(you)(you)序有(you)(you)效開展。各級(ji)政府(fu)要建立財會(hui)(hui)監(jian)督(du)(du)(du)協調工(gong)作機制(zhi)，明確工(gong)作任務、健全(quan)機制(zhi)、完(wan)善制(zhi)度，加(jia)(jia)強(qiang)對(dui)下級(ji)財會(hui)(hui)監(jian)督(du)(du)(du)工(gong)作的(de)督(du)(du)(du)促和(he)指導(dao)。
(五)依法(fa)履(lv)行財會(hui)(hui)監(jian)(jian)督(du)主(zhu)責(ze)。各級財政(zheng)(zheng)部(bu)門是本級財會(hui)(hui)監(jian)(jian)督(du)的(de)(de)主(zhu)責(ze)部(bu)門，牽頭組織對(dui)(dui)財政(zheng)(zheng)、財務(wu)、會(hui)(hui)計(ji)(ji)(ji)管理(li)(li)法(fa)律法(fa)規(gui)(gui)及規(gui)(gui)章(zhang)制(zhi)(zhi)度執(zhi)行情況的(de)(de)監(jian)(jian)督(du)。加強預算管理(li)(li)監(jian)(jian)督(du)，推動構建(jian)完善綜合統籌(chou)、規(gui)(gui)范透明、約束有(you)(you)力、講求績(ji)效、持(chi)續(xu)安全的(de)(de)現代預算制(zhi)(zhi)度，推進全面實施(shi)預算績(ji)效管理(li)(li)。加強對(dui)(dui)行政(zheng)(zheng)事業性(xing)國有(you)(you)資(zi)產(chan)管理(li)(li)規(gui)(gui)章(zhang)制(zhi)(zhi)度、政(zheng)(zheng)府采購(gou)制(zhi)(zhi)度實施(shi)情況的(de)(de)監(jian)(jian)督(du)，保障國有(you)(you)資(zi)產(chan)安全完整，規(gui)(gui)范政(zheng)(zheng)府采購(gou)行為(wei)(wei)。加強對(dui)(dui)財務(wu)管理(li)(li)、內(nei)部(bu)控制(zhi)(zhi)的(de)(de)監(jian)(jian)督(du)，督(du)促(cu)指導相關單位規(gui)(gui)范財務(wu)管理(li)(li)，提升內(nei)部(bu)管理(li)(li)水平。加強對(dui)(dui)會(hui)(hui)計(ji)(ji)(ji)行為(wei)(wei)的(de)(de)監(jian)(jian)督(du)，提高(gao)會(hui)(hui)計(ji)(ji)(ji)信(xin)息質量。加強對(dui)(dui)注冊(ce)會(hui)(hui)計(ji)(ji)(ji)師、資(zi)產(chan)評估(gu)和(he)代理(li)(li)記賬行業執(zhi)業質量的(de)(de)監(jian)(jian)督(du)，規(gui)(gui)范行業秩序，促(cu)進行業健康(kang)發展。
(六)依(yi)照法(fa)定職責(ze)實(shi)施部門(men)監(jian)督(du)。有關部門(men)要依(yi)法(fa)依(yi)規(gui)強(qiang)化對(dui)(dui)主管、監(jian)管行(xing)(xing)業系(xi)統和(he)單位財會監(jian)督(du)工作的(de)督(du)促指(zhi)導(dao)。加(jia)強(qiang)對(dui)(dui)所屬單位預算(suan)執行(xing)(xing)的(de)監(jian)督(du)，強(qiang)化預算(suan)約束。按照職責(ze)分工加(jia)強(qiang)對(dui)(dui)政府(fu)采購(gou)活動、資產評估行(xing)(xing)業的(de)監(jian)督(du)，提(ti)高(gao)政府(fu)采購(gou)資金(jin)使用效益，推(tui)動資產評估行(xing)(xing)業高(gao)質量發展。加(jia)強(qiang)對(dui)(dui)歸口財務管理(li)單位財務活動的(de)指(zhi)導(dao)和(he)監(jian)督(du)，嚴(yan)格財務管理(li)。按照會計(ji)法(fa)賦予的(de)職權(quan)對(dui)(dui)有關單位的(de)會計(ji)資料實(shi)施監(jian)督(du)，規(gui)范(fan)會計(ji)行(xing)(xing)為(wei)。
(七)進一(yi)步(bu)加(jia)強(qiang)單位(wei)內(nei)部監(jian)(jian)督(du)(du)(du)(du)。各單位(wei)要加(jia)強(qiang)對本(ben)單位(wei)經濟業務(wu)(wu)、財(cai)(cai)(cai)(cai)務(wu)(wu)管理、會(hui)(hui)計行(xing)(xing)為的(de)日常(chang)監(jian)(jian)督(du)(du)(du)(du)。結(jie)合(he)自身實(shi)際建立(li)權責(ze)清晰、約束有力的(de)內(nei)部財(cai)(cai)(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)(du)(du)機(ji)制和(he)內(nei)部控(kong)制體系，明(ming)確(que)內(nei)部監(jian)(jian)督(du)(du)(du)(du)的(de)主(zhu)(zhu)體、范圍、程序、權責(ze)等，落實(shi)單位(wei)內(nei)部財(cai)(cai)(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)(du)(du)主(zhu)(zhu)體責(ze)任。各單位(wei)主(zhu)(zhu)要負責(ze)人是本(ben)單位(wei)財(cai)(cai)(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)(du)(du)工(gong)作第一(yi)責(ze)任人，對本(ben)單位(wei)財(cai)(cai)(cai)(cai)會(hui)(hui)工(gong)作和(he)財(cai)(cai)(cai)(cai)會(hui)(hui)資料(liao)的(de)真實(shi)性、完整(zheng)性負責(ze)。單位(wei)內(nei)部應明(ming)確(que)承擔財(cai)(cai)(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)(du)(du)職責(ze)的(de)機(ji)構(gou)或人員(yuan)(yuan)，負責(ze)本(ben)單位(wei)經濟業務(wu)(wu)、財(cai)(cai)(cai)(cai)會(hui)(hui)行(xing)(xing)為和(he)會(hui)(hui)計資料(liao)的(de)日常(chang)監(jian)(jian)督(du)(du)(du)(du)檢(jian)查。財(cai)(cai)(cai)(cai)會(hui)(hui)人員(yuan)(yuan)要加(jia)強(qiang)自我約束，遵守(shou)職業道德，拒(ju)絕辦理或按照職權糾(jiu)正違(wei)反法(fa)律法(fa)規(gui)規(gui)定(ding)的(de)財(cai)(cai)(cai)(cai)會(hui)(hui)事項，有權檢(jian)舉(ju)單位(wei)或個人的(de)違(wei)法(fa)違(wei)規(gui)行(xing)(xing)為。
(八)發揮(hui)中介機構(gou)(gou)(gou)執(zhi)業監督作用。會(hui)計師事務(wu)(wu)(wu)所、資(zi)產(chan)(chan)評估(gu)機構(gou)(gou)(gou)、稅務(wu)(wu)(wu)師事務(wu)(wu)(wu)所、代(dai)理記賬機構(gou)(gou)(gou)等中介機構(gou)(gou)(gou)要(yao)嚴(yan)格(ge)依法履行(xing)審(shen)計鑒(jian)證、資(zi)產(chan)(chan)評估(gu)、稅收服務(wu)(wu)(wu)、會(hui)計服務(wu)(wu)(wu)等職(zhi)責，確保獨(du)立、客(ke)觀(guan)、公正、規范執(zhi)業。切(qie)實加強(qiang)對執(zhi)業質量(liang)的(de)把(ba)控(kong)，完(wan)善(shan)內部控(kong)制制度，建立內部風(feng)(feng)險(xian)防控(kong)機制，加強(qiang)風(feng)(feng)險(xian)分(fen)類防控(kong)，提升內部管理水平，規范承攬和開展業務(wu)(wu)(wu)，建立健(jian)全事前評估(gu)、事中跟蹤、事后評價(jia)管理體(ti)系，強(qiang)化(hua)質量(liang)管理責任。持續提升中介機構(gou)(gou)(gou)一體(ti)化(hua)管理水平，實現(xian)人員調(diao)配(pei)、財務(wu)(wu)(wu)安排(pai)、業務(wu)(wu)(wu)承接、技術標準、信息(xi)化(hua)建設(she)的(de)實質性一體(ti)化(hua)管理。
(九)強(qiang)化(hua)行(xing)(xing)業(ye)協(xie)會(hui)(hui)自(zi)律(lv)監督作用(yong)(yong)。注(zhu)冊會(hui)(hui)計師協(xie)會(hui)(hui)、資產評(ping)估協(xie)會(hui)(hui)、注(zhu)冊稅務師協(xie)會(hui)(hui)、銀行(xing)(xing)業(ye)協(xie)會(hui)(hui)、證券(quan)業(ye)協(xie)會(hui)(hui)等要充(chong)分發揮督促(cu)引導(dao)作用(yong)(yong)，促(cu)進(jin)持續(xu)提升財會(hui)(hui)信(xin)息質量和內部控制有效性。加強(qiang)行(xing)(xing)業(ye)誠(cheng)信(xin)建設，健全行(xing)(xing)業(ye)誠(cheng)信(xin)檔案，把誠(cheng)信(xin)建設要求貫(guan)穿行(xing)(xing)業(ye)管理和服務工(gong)作各(ge)環節。進(jin)一步加強(qiang)行(xing)(xing)業(ye)自(zi)律(lv)監管，運用(yong)(yong)信(xin)用(yong)(yong)記錄(lu)、警示告誡、公開曝光等措(cuo)施加大懲戒力度，完善對投訴舉報、媒體質疑(yi)等的處理機制，推(tui)動提升財會(hui)(hui)業(ye)務規范(fan)化(hua)水平。
三、完善財會監督工作機制
(十)加(jia)(jia)強財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)督(du)(du)主(zhu)體(ti)橫(heng)向(xiang)(xiang)協(xie)同(tong)。構(gou)(gou)建財(cai)(cai)政(zheng)部(bu)(bu)門(men)、有(you)關部(bu)(bu)門(men)、各單(dan)位(wei)、中(zhong)介(jie)機(ji)(ji)構(gou)(gou)、行業協(xie)會(hui)等(deng)監(jian)(jian)(jian)(jian)督(du)(du)主(zhu)體(ti)橫(heng)向(xiang)(xiang)協(xie)同(tong)工(gong)作機(ji)(ji)制(zhi)。各級財(cai)(cai)政(zheng)部(bu)(bu)門(men)牽(qian)頭負(fu)責本級政(zheng)府財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)督(du)(du)協(xie)調(diao)工(gong)作機(ji)(ji)制(zhi)日常(chang)工(gong)作，加(jia)(jia)強溝通協(xie)調(diao)，抓(zhua)好統籌謀劃(hua)和(he)督(du)(du)促指導;稅務、人民(min)銀(yin)行、國有(you)資產(chan)監(jian)(jian)(jian)(jian)管(guan)、銀(yin)行保險監(jian)(jian)(jian)(jian)管(guan)、證(zheng)券監(jian)(jian)(jian)(jian)管(guan)等(deng)部(bu)(bu)門(men)積極配合、密切(qie)協(xie)同(tong)。建立(li)健全部(bu)(bu)門(men)間財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)督(du)(du)政(zheng)策銜接(jie)、重大問題處理、綜合執(zhi)法檢查、監(jian)(jian)(jian)(jian)督(du)(du)結果運用、監(jian)(jian)(jian)(jian)督(du)(du)線索移送(song)、監(jian)(jian)(jian)(jian)督(du)(du)信息(xi)交流等(deng)工(gong)作機(ji)(ji)制(zhi)，形成(cheng)監(jian)(jian)(jian)(jian)督(du)(du)合力，提升(sheng)監(jian)(jian)(jian)(jian)督(du)(du)效能。建立(li)部(bu)(bu)門(men)與行業協(xie)會(hui)聯合監(jian)(jian)(jian)(jian)管(guan)機(ji)(ji)制(zhi)，推動(dong)行政(zheng)監(jian)(jian)(jian)(jian)管(guan)與自律(lv)監(jian)(jian)(jian)(jian)管(guan)有(you)機(ji)(ji)結合。相關中(zhong)介(jie)機(ji)(ji)構(gou)(gou)要嚴格按照法律(lv)法規(gui)、準則制(zhi)度進行執(zhi)業，并(bing)在(zai)配合財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)督(du)(du)執(zhi)法中(zhong)提供(gong)(gong)專業意見。中(zhong)介(jie)機(ji)(ji)構(gou)(gou)及其從業人員(yuan)對(dui)發現的(de)違(wei)法違(wei)規(gui)行為(wei)，應及時向(xiang)(xiang)主(zhu)管(guan)部(bu)(bu)門(men)、監(jian)(jian)(jian)(jian)管(guan)部(bu)(bu)門(men)和(he)行業協(xie)會(hui)報(bao)告。各單(dan)位(wei)應配合依法依規(gui)實施(shi)財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)督(du)(du)，不得拒絕(jue)、阻撓、拖(tuo)延，不得提供(gong)(gong)虛(xu)假(jia)或者(zhe)有(you)重大遺漏的(de)財(cai)(cai)會(hui)資料及信息(xi)。
(十一(yi))強(qiang)化中(zhong)央與地(di)方縱(zong)向(xiang)(xiang)聯(lian)動。壓實(shi)(shi)各(ge)(ge)(ge)有(you)(you)關方面財會(hui)監督(du)(du)責任，加強(qiang)上下聯(lian)動。國務院財政(zheng)(zheng)部(bu)門(men)(men)(men)加強(qiang)財會(hui)監督(du)(du)工(gong)作(zuo)的(de)制度(du)建設和(he)(he)統籌(chou)協調(diao)，牽頭組織(zhi)制定(ding)財會(hui)監督(du)(du)工(gong)作(zuo)規劃，明確年度(du)監督(du)(du)工(gong)作(zuo)重點，指導推(tui)動各(ge)(ge)(ge)地(di)區(qu)各(ge)(ge)(ge)部(bu)門(men)(men)(men)各(ge)(ge)(ge)單位組織(zhi)實(shi)(shi)施。縣級(ji)以上地(di)方政(zheng)(zheng)府和(he)(he)有(you)(you)關部(bu)門(men)(men)(men)依(yi)法依(yi)規組織(zhi)開展(zhan)本行政(zheng)(zheng)區(qu)域內財會(hui)監督(du)(du)工(gong)作(zuo)。國務院有(you)(you)關部(bu)門(men)(men)(men)派出(chu)機(ji)構依(yi)照法律(lv)法規規定(ding)和(he)(he)上級(ji)部(bu)門(men)(men)(men)授權實(shi)(shi)施監督(du)(du)工(gong)作(zuo)。地(di)方各(ge)(ge)(ge)級(ji)政(zheng)(zheng)府和(he)(he)有(you)(you)關部(bu)門(men)(men)(men)要暢(chang)通(tong)財會(hui)監督(du)(du)信息渠(qu)道，建立財會(hui)監督(du)(du)重大事項報(bao)告機(ji)制，及(ji)時向(xiang)(xiang)上一(yi)級(ji)政(zheng)(zheng)府和(he)(he)有(you)(you)關部(bu)門(men)(men)(men)反映(ying)財會(hui)監督(du)(du)中(zhong)發現的(de)重大問題。
(十二)推動財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)與(yu)(yu)其他各類(lei)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)貫(guan)通協(xie)(xie)調。建(jian)立(li)健全信(xin)息(xi)(xi)溝通、線(xian)索移(yi)送、協(xie)(xie)同(tong)(tong)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、成果共(gong)(gong)享(xiang)(xiang)等(deng)工作機(ji)制(zhi)(zhi)。開展財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)要自覺(jue)以黨內監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)為主導，探索深化貫(guan)通協(xie)(xie)調有(you)效(xiao)路徑，加(jia)強(qiang)與(yu)(yu)巡視巡察(cha)(cha)(cha)(cha)機(ji)構協(xie)(xie)作，建(jian)立(li)重(zhong)點(dian)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)協(xie)(xie)同(tong)(tong)、重(zhong)大(da)(da)事項(xiang)會(hui)商(shang)、線(xian)索移(yi)交移(yi)送機(ji)制(zhi)(zhi)，通報財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)檢查(cha)(cha)(cha)情(qing)況(kuang)，研究辦理巡視巡察(cha)(cha)(cha)(cha)移(yi)交的(de)(de)建(jian)議;加(jia)強(qiang)與(yu)(yu)紀檢監(jian)(jian)(jian)(jian)(jian)察(cha)(cha)(cha)(cha)機(ji)關的(de)(de)貫(guan)通協(xie)(xie)調，完(wan)善財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)與(yu)(yu)紀檢監(jian)(jian)(jian)(jian)(jian)察(cha)(cha)(cha)(cha)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)在(zai)貫(guan)徹落實(shi)中(zhong)央八項(xiang)規定精(jing)神、糾治“四風(feng)”、整(zheng)治群眾身邊腐(fu)敗(bai)和(he)不正之風(feng)等(deng)方面要求貫(guan)通協(xie)(xie)調機(ji)制(zhi)(zhi)，加(jia)強(qiang)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)成果共(gong)(gong)享(xiang)(xiang)，發現黨員、監(jian)(jian)(jian)(jian)(jian)察(cha)(cha)(cha)(cha)對象涉嫌違(wei)紀或職(zhi)務違(wei)法、職(zhi)務犯(fan)罪的(de)(de)問題線(xian)索，依(yi)法依(yi)規及時移(yi)送紀檢監(jian)(jian)(jian)(jian)(jian)察(cha)(cha)(cha)(cha)機(ji)關;發揮財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)專(zhuan)業力量(liang)作用，選(xuan)派財(cai)(cai)會(hui)業務骨干(gan)參加(jia)巡視巡察(cha)(cha)(cha)(cha)、紀委(wei)監(jian)(jian)(jian)(jian)(jian)委(wei)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)檢查(cha)(cha)(cha)和(he)審查(cha)(cha)(cha)調查(cha)(cha)(cha)。強(qiang)化與(yu)(yu)人大(da)(da)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、民主監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)的(de)(de)配合協(xie)(xie)同(tong)(tong)，完(wan)善與(yu)(yu)人大(da)(da)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)在(zai)提(ti)高預算管理規范性、有(you)效(xiao)性等(deng)方面貫(guan)通協(xie)(xie)調機(ji)制(zhi)(zhi)。增(zeng)強(qiang)與(yu)(yu)行(xing)政監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、司法監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、審計監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、統(tong)計監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)的(de)(de)協(xie)(xie)同(tong)(tong)性和(he)聯動性，加(jia)強(qiang)信(xin)息(xi)(xi)共(gong)(gong)享(xiang)(xiang)，推動建(jian)立(li)健全長效(xiao)機(ji)制(zhi)(zhi)，形成監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)合力。暢(chang)通群眾監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)、輿論監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)渠道，健全財(cai)(cai)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)(du)投(tou)訴(su)舉報受理機(ji)制(zhi)(zhi)，完(wan)善受理、查(cha)(cha)(cha)處、跟蹤、整(zheng)改等(deng)制(zhi)(zhi)度。
四、加大重點領域財會監督力度
(十三)保(bao)障(zhang)黨(dang)中(zhong)(zhong)央、國(guo)(guo)務院重(zhong)大決(jue)策(ce)部(bu)署貫徹(che)落(luo)實。把(ba)推動黨(dang)中(zhong)(zhong)央、國(guo)(guo)務院重(zhong)大決(jue)策(ce)部(bu)署貫徹(che)落(luo)實作為財(cai)會監督工作的首(shou)要(yao)任務。聚焦深化(hua)供給側結(jie)構性改(gai)(gai)革，做好穩(wen)增(zeng)長(chang)、穩(wen)就業(ye)、穩(wen)物價(jia)工作，保(bao)障(zhang)和(he)改(gai)(gai)善民生，防止資(zi)本無序擴張(zhang)，落(luo)實財(cai)政(zheng)改(gai)(gai)革舉措等(deng)重(zhong)大部(bu)署，綜合運用檢查核查、評(ping)估評(ping)價(jia)、監測監控、調查研究(jiu)等(deng)方式(shi)開展(zhan)財(cai)會監督，嚴肅查處財(cai)經領域違反中(zhong)(zhong)央宏觀(guan)決(jue)策(ce)和(he)治理調控要(yao)求、影響經濟社會健康穩(wen)定發展(zhan)的違紀(ji)違規行為，確保(bao)黨(dang)中(zhong)(zhong)央政(zheng)令暢通(tong)。
(十四(si))強化財(cai)(cai)經(jing)(jing)紀(ji)律剛性(xing)約(yue)束。加(jia)(jia)強對財(cai)(cai)經(jing)(jing)領(ling)域(yu)公權力行使的制(zhi)約(yue)和監督，嚴肅財(cai)(cai)經(jing)(jing)紀(ji)律。聚焦貫(guan)徹落(luo)實減稅降(jiang)費、黨政(zheng)機關過(guo)緊(jin)日子、加(jia)(jia)強基(ji)層保(bao)基(ji)本民生(sheng)保(bao)工資保(bao)運轉工作、規(gui)范國庫管理(li)、加(jia)(jia)強資產管理(li)、防范債(zhai)務(wu)風險等重點任務(wu)，嚴肅查處財(cai)(cai)政(zheng)收入不真實不合規(gui)、違(wei)規(gui)興建(jian)樓堂館所、亂設財(cai)(cai)政(zheng)專戶(hu)、違(wei)規(gui)處置資產、違(wei)規(gui)新增地方政(zheng)府隱性(xing)債(zhai)務(wu)等突出問題，強化通報問責和處理(li)處罰，使紀(ji)律真正成為帶電的“高壓線”。
(十五)嚴(yan)厲打擊財(cai)務會(hui)(hui)計(ji)(ji)(ji)違(wei)法(fa)違(wei)規(gui)(gui)行(xing)為。堅持(chi)“強(qiang)穿(chuan)透、堵漏洞、用(yong)重典、正(zheng)風氣”，從(cong)嚴(yan)從(cong)重查處(chu)影響惡劣的(de)財(cai)務舞(wu)弊、會(hui)(hui)計(ji)(ji)(ji)造(zao)假案件，強(qiang)化對(dui)(dui)相關責任人的(de)追(zhui)責問(wen)(wen)責。加強(qiang)對(dui)(dui)國有(you)企(qi)業(ye)(ye)、上(shang)市公(gong)司(si)、金融企(qi)業(ye)(ye)等(deng)的(de)財(cai)務、會(hui)(hui)計(ji)(ji)(ji)行(xing)為的(de)監(jian)督，嚴(yan)肅(su)查處(chu)財(cai)務數據造(zao)假、出(chu)具“陰陽報告”、內部監(jian)督失效(xiao)等(deng)突(tu)出(chu)問(wen)(wen)題。加強(qiang)對(dui)(dui)會(hui)(hui)計(ji)(ji)(ji)信(xin)(xin)息質量的(de)監(jian)督，依法(fa)嚴(yan)厲打擊偽造(zao)會(hui)(hui)計(ji)(ji)(ji)賬簿、虛(xu)構(gou)經濟業(ye)(ye)務、濫用(yong)會(hui)(hui)計(ji)(ji)(ji)準(zhun)則等(deng)會(hui)(hui)計(ji)(ji)(ji)違(wei)法(fa)違(wei)規(gui)(gui)行(xing)為，持(chi)續提升會(hui)(hui)計(ji)(ji)(ji)信(xin)(xin)息質量。加強(qiang)對(dui)(dui)會(hui)(hui)計(ji)(ji)(ji)師事務所、資產評估機(ji)構(gou)、代理記賬機(ji)構(gou)等(deng)中介(jie)機(ji)構(gou)執(zhi)業(ye)(ye)質量監(jian)督，聚焦行(xing)業(ye)(ye)突(tu)出(chu)問(wen)(wen)題，加大(da)對(dui)(dui)無證經營、掛(gua)名執(zhi)業(ye)(ye)、違(wei)規(gui)(gui)提供報告、超出(chu)勝任能(neng)力執(zhi)業(ye)(ye)等(deng)違(wei)法(fa)違(wei)規(gui)(gui)行(xing)為的(de)整(zheng)治力度(du)，強(qiang)化行(xing)業(ye)(ye)日常監(jian)管和信(xin)(xin)用(yong)管理，堅決清除(chu)害(hai)群之馬。
五、保障措施
(十(shi)六)加強組(zu)織領(ling)(ling)(ling)(ling)導。各(ge)地(di)區各(ge)有關部(bu)門要強化組(zu)織領(ling)(ling)(ling)(ling)導，加強協同配合，結(jie)合實際制定具(ju)體實施方案，確保各(ge)項(xiang)工作任務落(luo)地(di)見效。將財(cai)會監(jian)督工作推進情況作為(wei)領(ling)(ling)(ling)(ling)導班子和有關領(ling)(ling)(ling)(ling)導干部(bu)考核的(de)重要內容(rong);對于貫徹落(luo)實財(cai)會監(jian)督決策部(bu)署不力、職責履行不到位的(de)，要嚴肅(su)追責問責。
(十(shi)七)推進財(cai)(cai)會(hui)監(jian)督法(fa)治建設。健(jian)全(quan)(quan)財(cai)(cai)會(hui)監(jian)督法(fa)律法(fa)規制(zhi)度，及時(shi)推動(dong)修(xiu)訂預算法(fa)、會(hui)計(ji)法(fa)、注冊會(hui)計(ji)師(shi)法(fa)、資產評估法(fa)、財(cai)(cai)政違法(fa)行為(wei)處(chu)罰處(chu)分條例等法(fa)律法(fa)規。健(jian)全(quan)(quan)財(cai)(cai)政財(cai)(cai)務管(guan)理、資產管(guan)理等制(zhi)度，完(wan)善內部(bu)控制(zhi)制(zhi)度體系。深化(hua)政府(fu)會(hui)計(ji)改革，完(wan)善企業會(hui)計(ji)準則體系和非營利組織(zhi)會(hui)計(ji)制(zhi)度，增強會(hui)計(ji)準則制(zhi)度執行效果。
(十八)加強(qiang)財(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)隊(dui)伍建設。縣級以上財(cai)(cai)政(zheng)部門應強(qiang)化財(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)隊(dui)伍和能(neng)力(li)建設。各單位(wei)應配備(bei)與財(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)職能(neng)任務相匹配的人(ren)員力(li)量(liang)，完(wan)善財(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)人(ren)才(cai)(cai)(cai)政(zheng)策體系，加強(qiang)財(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)人(ren)才(cai)(cai)(cai)培訓教(jiao)育，分(fen)類型、分(fen)領域建立高層(ceng)次財(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)人(ren)才(cai)(cai)(cai)庫，提升專業能(neng)力(li)和綜合素質。按照(zhao)國家有關規定完(wan)善財(cai)(cai)會(hui)(hui)監(jian)(jian)督(du)(du)人(ren)才(cai)(cai)(cai)激勵(li)約束機制(zhi)。
(十九)統籌(chou)推(tui)(tui)進財(cai)會監(jian)(jian)督(du)(du)信(xin)息化(hua)建設。深化(hua)“互聯網+監(jian)(jian)督(du)(du)”，充(chong)分(fen)運(yun)用大(da)數(shu)據(ju)(ju)和信(xin)息化(hua)手段，切(qie)實提升監(jian)(jian)管效能。依托全國一體化(hua)在線政務(wu)服務(wu)平臺，統籌(chou)整合(he)各地區(qu)各部門各單位有(you)關公共數(shu)據(ju)(ju)資源，分(fen)級(ji)分(fen)類完善財(cai)會監(jian)(jian)督(du)(du)數(shu)據(ju)(ju)庫，推(tui)(tui)進財(cai)會監(jian)(jian)督(du)(du)數(shu)據(ju)(ju)匯聚(ju)融(rong)合(he)和共享共用。構(gou)建財(cai)會領域重大(da)風險識別預警機制。
(二十)提升財會監(jian)(jian)督(du)(du)(du)工(gong)作成效。優化(hua)監(jian)(jian)督(du)(du)(du)模式與(yu)方式方法(fa)，推動日常監(jian)(jian)督(du)(du)(du)與(yu)專項監(jian)(jian)督(du)(du)(du)、現(xian)場監(jian)(jian)督(du)(du)(du)與(yu)非現(xian)場監(jian)(jian)督(du)(du)(du)、線上監(jian)(jian)督(du)(du)(du)與(yu)線下監(jian)(jian)督(du)(du)(du)、事前事中(zhong)事后監(jian)(jian)督(du)(du)(du)相結(jie)合(he)，實(shi)現(xian)監(jian)(jian)督(du)(du)(du)和管理有機統一。加大(da)對(dui)違(wei)(wei)法(fa)違(wei)(wei)規(gui)行為的處理處罰力度，大(da)幅提高違(wei)(wei)法(fa)違(wei)(wei)規(gui)成本，推動實(shi)施聯合(he)懲戒，依法(fa)依規(gui)開展(zhan)追責(ze)問責(ze)。加強財會監(jian)(jian)督(du)(du)(du)結(jie)果(guo)運用(yong)，完善監(jian)(jian)督(du)(du)(du)結(jie)果(guo)公(gong)告公(gong)示制度，對(dui)違(wei)(wei)反財經紀律的單位和人員(yuan)(yuan)，加大(da)公(gong)開曝(pu)光力度，屬于黨員(yuan)(yuan)和公(gong)職人員(yuan)(yuan)的，及時向(xiang)所在黨組織、所在單位通報，發揮警示教育作用(yong)。
(二十一)加(jia)(jia)(jia)強(qiang)(qiang)宣(xuan)傳引(yin)導(dao)。加(jia)(jia)(jia)強(qiang)(qiang)財(cai)會(hui)監(jian)督(du)法律法規政策宣(xuan)傳貫徹，強(qiang)(qiang)化財(cai)會(hui)從(cong)業(ye)人(ren)員執(zhi)業(ye)操守教育。在(zai)依法合規、安全保(bao)密等前提(ti)下，大(da)力推進財(cai)會(hui)信息公(gong)開工作，提(ti)高財(cai)會(hui)信息透明度。鼓勵先(xian)行先(xian)試(shi)，強(qiang)(qiang)化引(yin)領示范，統(tong)籌抓好財(cai)會(hui)監(jian)督(du)試(shi)點工作。加(jia)(jia)(jia)強(qiang)(qiang)宣(xuan)傳解(jie)讀和輿論引(yin)導(dao)，積極回應(ying)社會(hui)關切，充分調動各方面積極性，營造財(cai)會(hui)監(jian)督(du)工作良好環境。