Sixty-third treasury accounting supervision should adhere to the pre-audit, in-process control and after-the-fact inspection, and on the basis of comprehensive supervision, focus on preventing capital risks.

Article 64 The state treasury at all levels shall, in accordance with the functions of the state treasury, the relevant provisions of the state treasury system and budget management, strengthen supervision over the collection, refund, supplement and allocation of budgetary revenues.

Treasury accounting supervision is mainly based on counter supervision and computer control, and on-site supervision can also be organized.

Article 65 The state coffers at all levels shall regularly check the accounting work of the state coffers under their jurisdiction, urge the state coffers at lower levels to conscientiously implement various accounting systems, correctly handle various accounts and ensure the safety of the state coffers.

Article 66 When conducting accounting check, the state treasury shall perform the prescribed inspection procedures, and timely feed back the inspection situation and handling opinions to the inspected unit.

Article 67 The responsibility system of "whoever inspects shall be responsible" shall be implemented in accounting check, the national treasury. Inspectors shall be loyal to their duties, objective and fair, seek truth from facts and be responsible for the inspection results.

Article 68 Treasury accounting analysis is an extension of accounting, and it is an important measure to give full play to the functions of treasury execution, promotion, reflection and supervision, strengthen the management of treasury funds, improve the quality and management level of treasury accounting, participate in the decision-making of monetary policy and fiscal policy, and realize the coordination between fiscal policy and monetary policy. The national treasury shall conduct accounting analysis regularly or irregularly.

Article 69 The main contents of treasury accounting analysis include: the available amount of financial funds and horizontal financing; The flow, flow and changes of various financial funds; Settlement fund structure and liquidation; In-transit funds and internal funds occupation, bill settlement, etc.