一、对预算收入退库的监督预算收入的退库,必须按照有关法律和制度严格审查,不能任意违规办理。凡应退库的单位,都必须先经财政机关或征收机关审查批准,然后再由金库根据审查批准的收入退还书办理退库和监督,以确保财政资金不致流失。各级财政机关和征收机关,要正确处理中央与地方,以及地方上下级的关系,避 I. Supervision over the withdrawal of budget revenues The withdrawal of budget revenues must be strictly scrutinized in accordance with relevant laws and systems and can not be handled in violation of regulations. All units that should be returned should be examined and approved by the financial authorities or the collection agencies before they are returned to the Treasury for examination and approval by the treasury to ensure that the financial funds will not be lost. The financial authorities at all levels and the levying organs should properly handle the relations between the central and local governments and between the lower and upper levels and avoid