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本刊讯:最近,财政部、审计署根据国务院发布的《关于违反财政法规处罚的暂行规定》,以(87)财法字第52号文件联合发布了《违反财政法规处罚的暂行规定施行细则》。现将全文刊载如下。第一条根据《国务院关于违反财政法规处罚的暂行规定》(以下简称《处罚规定》)第二十四条的规定,制定本施行细则。第二条《处观规定》第二条所称“国家机关”包括:
Recently, the Ministry of Finance and the Audit Commission jointly released the Provisional Regulations on Penalties for Violation of Financial Regulations in accordance with the Interim Provisions on Penalties for Violation of Financial Regulations promulgated by the State Council. “. The full text is now published below. Article 1 The present Implementing Rules shall be formulated according to the provisions of Article 24 of the Provisional Regulations of the State Council on Penalties for Violation of Financial Regulations (hereinafter referred to as the ”Punishment Regulations“). Article 2 The term ”office“ as mentioned in Article 2 of ”State organs" includes: