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2000年以来,财政部围绕建立公共财政体制,以财政支出改革为重点,推行了细化部门预算、“收支两条线”和国库单一账户制度等项改革措施。专员力作为财政部的派出机构,所履行的财政监督职能是中央财政管理工作的一个组成部分,是财政管理的重要手段。随着财政改革的不断深入,财政部各司局十分重视专员办的职能调整问题,交付部分专员办承担了部门预算编制和国库集中支付业务,为专员办的职能调整开阔了思路。各专员办应在实践中积极探索,开展财政改革政策实施的全过程监督工作。
Since 2000, focusing on establishing a public financial system and focusing on fiscal expenditure reform, the Ministry of Finance has implemented such reform measures as refining the departmental budget, the “two lines of revenue and expenditure” and the single-account treasury system. As the dispatching agency of the Ministry of Finance, the function of financial supervision performed by the commissioner is an integral part of the work of the central financial administration and an important means of financial management. With the continuous deepening of the financial reform, the departments in charge of the Ministry of Finance attached great importance to the adjustment of the functions of the commissioners’ office. The commissioners of the delivery department undertook departmental budgeting and treasury centralized payment and broadened their thinking for the commission’s functions. Each commission office should actively explore in practice and carry out supervision over the entire process of the implementation of the fiscal reform policy.