Opinions On Improving The Financial Management System

Comprehensive section, information section and network operation section:

In order to standardize the financial behavior of the unit, strengthen the management of funds, improve the efficiency of fund utilization, promote the development of various career services, and ensure the development of all the work of the unit, according to the financial regulations of public institutions and the notice on strengthening the financial management of administrative departments and institutions of the office system, and combining with the actual situation of our units, we put forward the following suggestions for perfecting the financial management system of our unit.

First, the basic principles of financial management are: carrying out relevant national laws, regulations and financial rules and regulations; adhering to the policy of thrift and frugality; correctly handling the relationship between the needs of development and the supply of funds, the relationship between social benefits and economic benefits, and the relationship between the three interests of the state, the collective and the individual.

Two, the main tasks of financial management are: to compile budgetary units reasonably, to reflect the financial status of units, to organize income in accordance with the law, to economize expenses, to strengthen financial accounting, to improve the efficiency of fund utilization, to strengthen the management of state assets, to prevent the loss of state assets, and to control and supervise the economic activities of units.

Three, financial activities under the leadership of the unit responsible for the unified management of the unit's financial departments.

Four, unit budget management.

According to career development plan and task, annual financial revenue and expenditure plan is worked out.

Five, revenue management.

The unit's income includes: financial subsidy income, superior subsidy income and other income.

In addition to the interest on bank deposits, other revenues should be approved by the departments of Finance and prices.

All revenues are included in the unit budget, unified accounting and unified management.

Six, expenditure management.

The expenditure of the unit is for business expenses, including: personnel expenditure, daily public expenditure, subsidy for personal and family expenses, and special expenditure.

(1) implementing the "one pen" examination and approval system.

The expenditure management is implemented by the financial department of the unit, and the legal representative (or legal person authorized) approvals and signs, that is, "one pen" system.

Any expenditure must be strictly enforced and must be approved and signed by the legal representative.

(two) implementation of special expenditure by collective discussion and decision system.

According to the prescribed procedures, the financial and relevant departments shall produce specific opinions and submit them to the working conference of the unit for research and decision.

In strict accordance with the approval of the financial sector for special purposes and purposes, not exceeding the budgetary expenditure. After the completion of the expenditure project, the financial department shall submit a special expenditure report to the financial department or the competent department for inspection and supervision.

(three) carry out the system of accountability.

The responsibility of expenditure management is divided into direct expenditure personnel, expenditure department heads, financial personnel and central directors.

In the process of expenditure, it is the responsibility of the direct personnel in the expenditure management, and the responsibility of the head of the expenditure department should be investigated. The responsibility of the financial officer should be investigated, and the responsibility of the financial officer should be investigated.

General responsibility will criticize education or give administrative sanction to the responsible person. If the circumstances are serious, criminal responsibility shall be investigated.

The expenditure should adhere to the principle of "living within our means, doing everything within our means and being moderately tight", adhere to a pen approval system, adhere to the special expenditure collective discussion and decision system, adhere to the accountability system, and manage well each expenditure to ensure the work of the unit and the completion of its target tasks.