(a) to strengthen the daily inspection, improve the internal management system, standardize business operations.
In recent years, according to the arrangement of the bureau leaders, the financial supervision and inspection section has inspected the financial revenue and expenditure and internal management of 10 functional departments such as office, economic construction section, comprehensive section, agricultural section and budget section, and township (town) street finance offices. From the inspection results, although there are no major violations, there are still some problems: the internal management system is not perfect, the system is not strictly implemented, the accounting basis is not standardized, there is no corresponding audit system for expenditures, and there is no leadership approval procedure for some expenditures. In terms of accounting operation, filling in accounting vouchers and registration books is not standardized, and accounting statements are incomplete. The existence of these problems exposes the phenomenon that the internal management of enterprises is lax and the relevant personnel are not aware of obeying the law. After the inspection, the problems were reflected to the bureau leaders in the form of inspection reports, and various rectification opinions were put forward, which attracted the attention of the leaders. The leading group carefully studies and analyzes the inspection report, and regards strengthening financial internal supervision and standardizing internal management as the guarantee for the smooth progress of current financial management reform, preventing financial cadres and workers from violating discipline and establishing a good image of the financial department. It requires unified action, and the departments with problems should formulate corresponding rectification measures for the illegal acts found out and conscientiously implement them. Departments without problems should learn from experience and continue to improve internal management. Through internal inspection, supervisors can also understand and master the internal basic management and work operation, laying a good foundation for further improving internal management and formulating relevant supervision and management systems. In recent years, financial supervision and inspection departments have been responsible for drafting or participating in the formulation of supervision and management systems, including: Implementation Measures for Operating Rules of Financial Fund Management of * * District Finance Bureau, Regulations on Special Fund Management of * * District, and Financial Treasury Management System of * * District, etc.
(two) to carry out supervision and inspection around the scientific, fair and reasonable allocation of financial funds.
Scientific arrangement of financial expenditure is an important work of the financial department, in which budgeting is a key link. The departmental budget involves many units and projects, and the preparation of projects is complicated. Due to the lack of perfect supervision and management, it is difficult to make a correct judgment on whether the budget is scientific and whether the financial funds can be distributed fairly and reasonably. It takes a long time to prepare the departmental budget, so it is difficult for the regulatory authorities to conduct a comprehensive follow-up inspection through many links such as "two ups and two downs", and they can only focus on the standardization of budget preparation standards, basis and procedures. In terms of budgeting standards and basis: check the classification and classification of budget units, fixed expenditure standards, whether there is a feasibility report of project funds, and attach the audit opinions of the competent department of the unit, and whether there is any unreasonable situation that the amount of projects arranged after budget audit exceeds the amount declared by the unit. In the preparation procedure: whether the preliminary plan submitted by the unit has passed the preliminary examination of the relevant business departments and signed the preliminary examination opinions, and the basis for the major revision of the plan submitted by the budget preparation department. For transfer payment funds in three districts and two counties and cities, the finance at the corresponding level should supervise whether the distribution is in comprehensive balance with the total fiscal revenue, the number of financial supporters, the scale of financial support, the gap between income and expenditure and other factors, and whether the calculation method of transfer payment is scientific. Through the effective supervision of budget preparation, the method of departmental budget preparation has been further improved, and the rationality and scientificity of departmental budget have been improved.
(three) to grasp the hot issues reflected by the society in the financial field and carry out supervision and inspection.
Government procurement system is an important system to strengthen financial expenditure management, standardize government procurement behavior and play a macro-control role in the national economy under the condition of market economy. At the beginning of 200 1, the government procurement management office was established in our district, and the government procurement system was implemented. In the early stage of government procurement, due to the imperfection of the government procurement system itself, it is mainly manifested in the management function. The procurement office is both a procurement management institution and a procurement executor. This role is both an "athlete" and a "referee", which is not conducive to the fairness of government procurement, thus causing many units and individuals to talk about government procurement as "centralized corruption" in the financial field. In order to standardize the behavior of government procurement and establish a good image of government procurement, the financial supervision department sent special personnel to track and supervise major government procurement activities, effectively ensuring the openness, fairness and justice of major government procurement and further promoting the development of government procurement. Government procurement has reached a new level in a year and achieved remarkable results: the annual purchase amount of XXXX is XXX million yuan, the capital is XX million yuan, and the saving rate is X%. The annual purchase amount of XXXX is XXX million yuan, saving funds of XX million yuan and saving rate of X%. The annual purchase amount of XXXX is XXXX million yuan, and the savings rate of xxxx million yuan is X%. The annual purchase amount of XXXX is XXX million yuan, saving funds of XX million yuan and saving rate of XX%. The annual purchase amount of XXXX is XXX million yuan, saving funds of XX million yuan and saving rate of XX%. The annual purchase amount of XXXX is XXXX million yuan, saving funds of XXX million yuan and saving rate of XX%. XXXX annual purchase amount is XXX million yuan, saving funds of XXX million yuan, and the saving rate is XX%.
Second, the problems of internal supervision
(A) insufficient understanding of the importance of internal supervision, and no effective supervision mechanism has been formed.
As a preventive and self-correcting mechanism of the financial department, internal supervision aims to plug the loopholes in daily management and ensure the safety of financial funds, and its important role should be fully recognized. However, in practice, many people think that the inspection of other business departments by financial departments and supervision departments is a kind of distrust inspection, which is to find problems, find faults and trick people, resulting in many behaviors that do not cooperate with internal supervision and inspection. In addition, to carry out internal supervision, inspectors must have a lot of work information, which needs to be actively provided by internal departments. For example, in terms of budget inspection, budget resolutions approved by the National People's Congress, daily supplementary budget indicators, major capital operation, and treasury budget implementation, relevant business departments failed to provide them to the regulatory authorities in time, which made it impossible for the regulatory authorities to understand the situation beforehand and during the event and implement effective supervision. In addition, the relationship between the supervision department and the relevant business departments at the same level often needs to be coordinated by the leaders, which leads to the passive development of internal supervision and inspection, which is often carried out only after the top leader puts forward it, without forming an effective internal management mechanism that can be consciously implemented.
(B) imperfect regulatory laws and regulations
The existing national financial supervision laws and regulations are scattered in various laws and regulations, and a complete legal system of financial supervision has not been formed, resulting in a low level of financial supervision law enforcement and weak authority. Due to the lag of financial supervision laws and regulations, the legal system is incomplete, which affects the in-depth development of financial supervision and inspection and reduces the effectiveness of financial supervision. In terms of financial internal supervision, the construction of laws and regulations lags behind. At present, only the Interim Measures for Internal Supervision and Inspection of the Financial Department has been formulated by the financial department itself, which mainly stipulates the procedures of supervision and inspection, but the essence of supervision is still quite lacking, which leads to poor operability in the implementation process and seriously affects the development of internal supervision and inspection of the financial department.
(3) Internal supervision
Weak concept and backward supervision means.
With the development of computer and information technology, information technology has been widely used in financial management, which poses many new challenges to the traditional financial supervision methods. For example, the gradual implementation of the "Golden Finance Project" and the networking of financial management have facilitated the rapid transaction of funds. Adapt to the development of modern financial management technology, strengthen the tracking, management and supervision of funds, and realize the modern supervision concept with "process" as the core. However, at present, the concept, methods and means of internal supervision are still relatively backward, and the internal network technology is not fully utilized to obtain effective supervision information in time. The enthusiasm and initiative of supervision work are not high, and the idea of "waiting, relying and wanting" has not been fundamentally changed. The inspection is still based on afterwards, and there is little supervision and inspection before and during the event. Mainly through the internal supervision of accounting data and budget execution results of business departments, relevant internal management information is obtained. This way of post supervision, error detection and fraud prevention can not give full play to the due role of financial supervision, and it is difficult to adapt to the development needs of modern financial management.
Third, strengthen the idea of internal supervision.
(A) to strengthen internal supervision, we must change our concepts and improve our understanding of internal supervision.
Failure to recognize the important role of internal supervision has led to the failure of internal supervision and various violations of law and discipline, which has seriously affected the working image of the financial sector and damaged the cause of financial reform. First of all, as the financial management unit of the government, the financial department holds the huge financial funds of the government, and the internal supervision is out of control, and the losses may be more serious. Secondly, the financial department, as a unit to maintain financial laws and regulations, is lax in its own law-abiding and law-enforcement, and has not consciously established a good departmental image. How does it supervise and manage other units?
(B) to strengthen internal supervision, we should improve the financial supervision institutions and improve the quality of the supervision team.
With the deepening of financial management system reform, the situation of financial supervision and management has also undergone many changes. Strengthening internal supervision and inspection, establishing an effective internal supervision and restraint mechanism and ensuring the steady progress of financial reform have become important tasks of financial internal supervision. While being responsible for external supervision and inspection, the chief financial officer should also conscientiously perform the important tasks of internal supervision. Leaders of financial departments at all levels should attach great importance to financial supervision, improve financial supervision institutions, and equip them with sufficient supervisors. It is necessary to strengthen the theoretical study of financial executives, actively support executives to participate in business training organized by financial departments at all levels, and strive to create a group of financial executives with excellent ideas and proficient business.
(3) Innovating the financial supervision mode and establishing an internal control mechanism of "support, management and inspection".
In accordance with the requirements of establishing the framework of public finance system, we should establish a scientific budget supervision mechanism, focus on strengthening and perfecting the financial management system, establish an efficient financial supervision operation mechanism, and implement full-process and all-round monitoring, early warning, inspection, analysis and assessment of budget funds. In the aspect of internal supervision and management, the internal restriction mechanism of "support, management and inspection" has been established. The so-called "expenditure" means that the budgeting department examines and prepares the departmental budget according to the comprehensive financial budget and the unit financial revenue and expenditure plan, and according to the budgeting policies and standards. After deliberation and approval by the district people's congress, it will be allocated to various departments by the treasury department. "Management" means that all business departments are responsible for the daily follow-up management of fund disbursement, and urge all departments to organize the implementation according to the approved departmental budget. "Check" means that the financial internal supervision department is responsible for all-round and whole-process supervision and inspection of financial revenue and expenditure and fund operation management.