How to strengthen the financial management of procuratorial organs
With the establishment of the market economy system, the financial management of administrative institutions involves a series of deep-seated contradictions and the adjustment of various interests, and the financial management of procuratorial organs gradually shows its inadaptability. I. Problems in the financial management of procuratorial organs 1. The function of financial management is not clear. There are some phenomena in procuratorial organs, such as insufficient understanding of financial management and accounting, extensive financial management and imperfect financial management system, and even equate financial management with accounting. Leaders and accountants in some units have not got rid of the mode of "bookkeeping, accounting and reimbursement" under the fund supply system, and the function of financial management is far from being brought into play. 2. Financial funds management is chaotic. The budget funds are arranged by the finance as a whole and balanced comprehensively. Units can strictly control the scope of expenditure, clarify economic responsibilities, and formulate and implement management measures; However, the arrangement of extra-budgetary funds is actually based on the income of the unit, which makes the management of extra-budgetary funds in some units in a situation of "not being tied up and not being collected". 3. Inefficient use of funds. In the financial management of procuratorial organs, due to the lack of scientific management means and control methods, the budget often deviates from reality, fails to play its due role in restraining the budget, and the funds are overspent and the budget adjustment is unreasonable. 4. Lack of supervision and restraint mechanism. Due to the lack of a truly effective supervision and restriction mechanism in financial management, accounting personnel are appointed and removed by unit leaders, and accounting personnel cannot objectively and effectively supervise finance. 5. The quality of financial personnel is not high. Most procuratorates don't even have full-time accountants. Ii. countermeasures for strengthening the financial management of procuratorial organs 1. Clarify the function of financial management. Take measures to avoid the overlapping of financial management and accounting functions of the procuratorate, and change the situation of "paying more attention to accounting than financial management". After the centralized accounting of the procuratorate, the unit accounting and financial management functions are transferred to the settlement center. It is necessary to strengthen publicity and further clarify the system that the financial management responsibility is still borne by the unit itself, regardless of whether it is included in the centralized accounting settlement. 2. Strengthen financial budget management. Procuratorates at all levels should expand the proportion of public expenditure and relatively reduce the consumption expenditure in management and other aspects. For consumable expenditure, it is necessary to carefully analyze and study the necessity of its expenditure, stipulate the maximum consumption limit, strengthen the control of various consumable expenditures, and effectively implement the expense budget. 3. Give play to the accounting and supervision role of financial management. Give full play to the role of accounting settlement center in financial management of administrative institutions, use accounting supervision means to control expenses and balance expenditures of various departments. Plan the use of funds in the unit, implement two-dimensional accounting of accounting and departmental budget in the accounting system, completely change the traditional habit of unified revenue and expenditure in the unit, and establish the concept of "using funds after indicators, using funds according to indicators"; Strengthen the function of mutual supervision within the unit, formulate a control system centered on financial management, and conduct internal audits regularly; Unified management of funds, the policy of separating revenue from expenditure of funds, democratic financial management and unit financial disclosure, and acceptance of supervision by the masses. The financial and auditing departments regularly supervise the authenticity, legality and compliance of the financial revenue and expenditure of the unit, and strictly investigate and deal with violations of the financial system and relevant laws and regulations. 4. Strengthen the construction of financial team. Procuratorates at all levels should further improve the professional quality of financial personnel, carry out continuing education and training in financial management and budget management every year, update the professional knowledge of accounting personnel and improve the accounting level; The leaders of the units in charge of finance should also be trained in business knowledge such as benefit management and legal management, so as to further enhance the awareness of scientific financial management and gradually standardize the financial management of procuratorial organs. Author: Gulin County People's Procuratorate