财政部 2 0 0 1年 11月 7日　财企 [2 0 0 1]6 6 0号　　为进一步做好企业关闭破产费用审核工作 ,加强对企业关闭破产中央财政补助资金的监督、管理 ,保证企业关闭破产工作的顺利进行 ,财政部决定授权驻各省、自治区、直辖市、计划单列市财政监察专员办事处 (以下简称“专员办 Ministry of Finance, November 7, 2001 Caixiu [2 0 0 1] 6 6 0 In order to further improve the examination and approval of the closure and bankruptcy of enterprises, strengthen the supervision, management and guarantee of the capital subsidies of enterprises shutting down and bankruptcy, Close bankruptcy work smoothly, the Ministry of Finance decided to authorize the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated by the Financial Ombudsman Office (hereinafter referred to as "Commissioner Office