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当前学科：银行柜员
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下列有权查处开户银行违反《上海市预算单位银行帐户管理暂行办法》规定行为的监督检查机构是（）。
A
上海市财政部门
B
人行上海分行和国家外汇管理局上海分局
C
监察部门
D
审计部门
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