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There Are Devil And Angel In Details.

2009/5/5 16:50:00 42082

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At present, the society calls for improving financial pparency and standardizing the use of financial funds.

Chen Haibo, director of the Finance Department of Hainan, also put forward the idea of changing financial management from "going with money" to "going along with money", changing from "self financing" to "public finance", and changing from "controlling money to calculating" to "using money to decide".

How to respond to the call of society and realize the pformation of the above financial management ideas?

Hainan's accounting reform provides an innovative sample: starting from the financial department of Dali, starting from the small financial management department, starting with technological innovation and institutional innovation, and ultimately achieving management innovation, achieving the goal of win-win cooperation.

Though increasingly "not like" accounting, accounting in Hainan is getting more and more popular.

As a "accountant", his job is duty bound, but Hainan's "small accounting" increasingly focuses on "big finance" and participates in financial management and supervision at various levels.

As a result, the value of accounting information has been enlarged and upgraded, accounting work has been integrated into the financial management platform, and accountants have achieved self pcendence. They have gradually become the staff and assistants who rely heavily on financial decisions and even government decisions.

"More and more people are looking for us, and our work is becoming more and more busy."

In the busier feeling, Hainan accountant unconsciously completed a significant turn.

The turn of the coin began with a good marriage between centralized accounting and treasury centralized payment. The "matching" is a strong government financial management information system (GFMIS).

"It's almost too busy now."

Hidden in the details, there are devil and angel.

On the basis of the actual average expenditure in the first 3 years, the central government strictly compresses the so-called "three public" expenditure this year according to different proportions.

But everywhere in the implementation process, we may encounter "devil in the details": how to get the average of expenditure in the first 3 years?

If the average is specious, does the compressed expenditure on the basis become a number game?

But Hainan's finances are faced with smiling angels, who can get the data for them.

Zheng Xuewei, deputy director of the budget department of the office, told reporters that they had already provided the requirements of the statistical scope and statistical caliber of the above expenses to the accounting management center of the provincial units, and the data needed could be obtained without delay.

Hainan's ability to do this is not "to get all the time," but because of the centralized accounting system that has been built steadily over the years.

At present, the system covers 3155 units in all 503 provincial units and 18 cities and counties in the province.

More importantly, it integrates the centralized accounting system with the treasury centralized payment system, and relies on the government financial management information system that is linked to the gold financial engineering system and shared information. The main business of "financial management" such as departmental budgeting, index management, plan management, payment management, wage distribution, non tax revenue and accounting has been completed, and the financial management chain from budgeting to accounting has been created.

Owning this "Wu Yi", such as statistics of public funds and other similar data, is only a small test.

At 5 o'clock in the afternoon, the reporter appeared to be tired when he saw Xing Mei Mei at the sixth accounting station of Hainan finance and state treasury payment Bureau.

Since she founded the accounting centralized accounting center, she has worked as an accountant here.

In the past, I managed to manage my own books well. In the past two years, the workload was heavy and busy.

"Before the busy hours, there is basically no time now," said Xing Mei.

Too busy is the convergence of capital flow, index flow and information flow.

Chen Xuecai, director general of the general office of the State Treasury Finance Bureau, said that the main feature of Hainan's accounting centralized accounting is to integrate the centralized accounting with the centralized treasury payment. The two organizations of the centralized accounting accounting center and the state treasury centralized payment bureau are "two brands and a set of people".

With the increasing number of centralized units, there are more and more accountants in the center, reaching more than 200 people, and the nature of many budget units is different. So nowadays, more and more people are getting tired.

Wang Yalin, director of the business management office of the Bureau, is more direct.

He said that from the development of special funds verification, to the implementation of budget and the analysis of financial status, to the participation of budgetary decisions, to the second instance of the provincial department budgets, and to the collection of government financial information at the first level for the provincial government's decision making reference, it is not difficult to see that their services are becoming more and more abundant, involving more and more widely, and the levels are getting higher and higher, and their functions are stronger and stronger.

Correspondingly, the requirements for all aspects of accounting have risen, and the frequency of various accounting training has been increasing to suit the incoming work.

"Although it is very difficult, we must do it well."

Faced with the challenge, Chen Xuecai made preparations for his calmness.

Play a leading role in the main battlefield of financial work

After stepping into the main battlefield of financial work step by step, the potential advantages of accountants and accountants are displayed one by one.

With the support of GFMIS's technical support, the centralized payment of Treasury has become more and more powerful.

Su Cai Feng, deputy director of the Treasury, has a deep understanding of this.

He said that before allowing the budget unit to make a monthly payment plan, the network now runs through budgetary management and budget execution units. As long as the budget is included, the payment can be made at any time. The payment process is greatly simplified and the efficiency is greatly improved. The time may be just a few seconds of clicking the mouse.

But on the other hand, the unified, open and pparent technical characteristics of GFMIS itself are also strong and hard constraints on standardizing budget implementation.

"The project budget can not be implemented without internet access.

Beyond the budget, even if it is a cent, there is no way to move the capital.

Information Center Director Wen Bin said.

Budget execution information is open and pparent to the needs of the financial departments and audit departments.

Zheng Xuewei, deputy director of the budget department, told reporters that the finance department and the government could inform the budget unit about the implementation of the expenditure and speed up the expenditure schedule accordingly.

The financial sector can also know more clearly and truthfully about the implementation of the budget department, and find out the problems in the implementation of the project in time.

The combination of departmental project execution and annual budget compilation will promote budgeting to be more scientific, improve the quality of budget execution from the source and give full play to the higher efficiency of financial funds.

In 2008, after the GFMIS was connected to the audit, the audit department could check the budget execution of each unit in real time.

Wen Bin told reporters that as usual "homework" solid, in the past several months of routine audits every year, now enter a month to get it done.

Moreover, accounting supervision, budgetary supervision and auditing supervision reinforce each other, and the effect is different.

"Now people's Congress and auditing are very fond of our GFMIS."

Wen Bin said.

Based on the advantages of information, accounting centers are increasingly involved in budgetary decisions.

Zheng Xuewei told reporters about two things. When studying and adjusting the 2009 budget quota standard, the accounting center was responsible for collecting and collating the data of goods and services expenditure from 2005 to 2007.

Through the meta-analysis, they found that there was a clear gap between some items in the basic expenditure quota norm set by the financial department and the actual situation of each unit.

With the approval of the provincial government, the relevant expenditure standards have been adjusted reasonably, making the budgetary standards closer to reality and conducive to implementation.

When they first assumed the second instance of departmental budget at the provincial level in 2009, they completed the second instance by collecting and sorting out the implementation of the projects in January and September in 2007 and 2008, and proposed to cancel or reduce 74 projects, involving 43 million 90 thousand yuan, adjust the budgetary order 37, involving 170 million yuan, adjust the 40 items of the project, and propose to classify 48 items of project expenditure.

"The accounting center has no right to speak for the project budget regardless of money, money and conditions.

This has gone beyond the level of doing false accounts. "

In Zheng Xuewei's mind, the accounting center's participation in budgetary decisions can receive the effect of "surprise soldiers".

Mr. treasurer pformed into the actuaries and forecasters of the government.

Outside the main battlefield, Hainan accounting has opened up a new battlefield.

Wang Yalin introduced the budget execution analysis and financial analysis of budgetary units from the first half of 2007, and was put into routine work in 2008, once every six months.

A unit leader saw the financial analysis report of his unit and said with joy that he had not thought of it.

On the basis of serving the budget units, in 2008, they creatively carried out the summary of the financial information of the provincial level units, covering 97% of the provincial level units and 99% of the budgetary funds, which fully demonstrated the financial situation of the provincial level units.

Governor Luo Baoming pointed out: "the analysis and recommendations of this report are valuable and targeted."

It can make sure that the leaders of the unit fail to get the provincial leaders' approval. On the one hand, the system and management advantages of the centralized accounting system further guarantee the exercise of Accounting Reflection and control functions, and ensure the true and reliable accounting information; on the other hand, when almost all provincial budgetary units and all budgetary funds are included, the relevant accounting information of each recognized economic business item can be obtained in the system through the centralized accounting mode, providing sufficient information resources for comprehensive and systematic financial analysis and comprehensive information collection, which is difficult to achieve in the past when the accounting information of the unit is scattered and stored in a fragmented way.

The same reason can not be ignored, after the GFMIS unified Hainan, gradually unified accounting policy, unified planning account set, auxiliary accounting scope and accounting subject system.

Wen Bin, director of the provincial financial information center, said that Hainan's accountants had to master Putonghua. In the past, the situation of "one gentleman, one account, ten accounts and nine accounts" in administrative institutions was no longer there, which ensured that different economic and business matters could be identified according to the uniform standard.

Taking the statistics of "three public expenditure" as an example, it is still impossible to get credible data if the budgetary units are practicing "local language".

From the former "Mr accountant" to the actuaries and forecasters who provide accounting information to the government and the financial departments, the accounting work is upgraded from "accounting type" to "decision making type" and "service type".

This is the way of Hainan accounting's endless pformation. It is also a portrayal of the deepening and strengthening of Hainan's financial scientific and meticulous management.