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一是执法主体合法。财政机关在实施财政检查时，既可以由财政机关直接组织实施，也可以委托其他机构或组织间接实施。不管是财政机关直接执法，还是委托执法，都必须依照国家法律、法规的规定，享有行政执法权，并且在行政执法权所限定的执法范围内，不能越权执法。委托执法的?
First, the law enforcement subject is legitimate. When conducting financial inspections, the financial organ may either directly organize the implementation by a financial organ or entrust other institutions or organizations to implement it indirectly. Regardless of whether the financial authorities directly enforce the law or entrust law enforcement, they must all enjoy the power of administrative law enforcement in accordance with the provisions of the state laws and regulations and should not be subject to ultra law enforcement within the scope of law enforcement as defined by the administrative law enforcement power. Entrusted law enforcement?