The theory of public finance has gone through different stages of economic development, and its research fields and methodology are constantly expanding and enriching. The following is what I arranged for you for your reference.

Fan: Measures to improve the internal control of township financial funds Abstract: In recent years, the state has gradually increased the management of townships, making township management show a good situation. However, there are many problems in township financial management and internal control. Therefore, we must do a good job in the management and internal control of township financial funds, so as to lay the foundation for township reform. This paper will start with the main problems existing in the internal control of township financial funds, and study the ways and methods to improve the internal control of township financial funds.

Keywords: villages and towns; Financial funds; internal control

I. Introduction

The internal control of township financial funds has always been a difficult problem in the development and progress of townships, and it is also an important way to build a new socialist countryside. However, there are many problems in practical work, which restrict and affect the improvement of the efficiency of internal control of township finance. Therefore, measures need to be taken to solve it.

Second, the main problems existing in the internal control of township financial funds

1. Multiple account management exists.

There are many cases of multi-account management in the internal control of financial funds in many towns and villages in China. This kind of management will not only increase the burden of financial funds control in villages and towns, but also greatly reduce the controllable ability of financial funds, resulting in stolen funds or unknown whereabouts [1]. At the same time, it is precisely because of this phenomenon that financial accounting information is prone to be untrue, which affects accounting supervision. The financial information of villages and towns lacks authenticity, so it is difficult to understand the real work situation of villages and towns, and it is also difficult to realize the correct evaluation of villages and towns. It can be seen that multi-account management is only beneficial to township financial management.

2. Supervision work is not in place

Inadequate supervision is also the main factor affecting the internal control of township financial funds. Villages and towns are relatively remote compared with cities, and the supervision and management departments of * * * often manage these areas orally, so it is difficult to really implement the supervision work, which leads to the managers of township financial funds can misappropriate this part of funds at will. If this part of the funds is supervised and audited in depth, most cadres will participate. Generally speaking, the main reason is that the relevant departments of * * * fail to supervise the financial revenue and expenditure of villages and towns, which leads to this problem.

3. The corresponding management mechanism is lacking and backward.

At present, China's economy is developing rapidly, and optimized management and innovative management have been realized in many aspects. In today's economic transformation, economic management is gradually showing a strict trend. However, due to the remoteness of township areas, some rectification measures introduced by the state are difficult to achieve, which leads to many towns still adopting traditional management methods in financial management and internal control, which also limits their role and affects the development of financial management, often leading to low work efficiency or many loopholes. For example, there are loopholes in the management of financial funds in a township, resulting in more than 65438+ ten thousand funds missing, and not only in this township, but also in more than 80% of the townships in the country, resulting in millions of economic losses every year.

Third, improve the internal control of township financial funds ways and means

1. Clarify the number of internal accounts of township financial funds.

Reducing the number of internal control accounts of township financial funds is an important way to solve the problem of untrue township financial information. In order to achieve this goal, it is necessary to do a good job in management through legal means, so that relevant staff can realize that the state attaches importance to the internal control of township financial funds. It is required that all township financial funds need to be concentrated in one place, which can not only improve the management efficiency of township work funds, but also facilitate financial business exchanges. At the same time, this management method can also effectively reduce the situation that managers occupy and misappropriate financial funds. To establish and improve the financial management mechanism, the fund management is divided into three parts, namely the management department, the account management department and the fund management department. When using the fund, you need the signatures of three managers, otherwise no one can use the fund.

2.*** and relevant departments to do a good job of supervision and management.

As a supervisor, we should do a good job of supervision from reality. We can strengthen the staff's understanding of financial funds through publicity, and add real cases of illegal activities to make them realize the harm of misappropriating funds at will. At the same time, do a good job in training and improve the ideological and moral awareness of relevant staff. In addition, supervisors are required to do their job well, reduce the occurrence of bad accidents, and link the salary and benefits with working conditions to urge them to carry out their work seriously at all times.

3. Establish a sound internal control mechanism for township financial funds.

To do this work well, it needs to be supported by a perfect control mechanism. First, determine the financial fund management function, put the specific work on individuals, and put special people in charge. Secondly, it is required that the control mechanism should meet the national financial requirements, and build a perfect township financial management mechanism under the guidance of relevant national requirements. Finally, do a good job in the implementation of the mechanism, let it play a role in practical work, and become an important carrier to protect the legitimate rights and interests of the people.

4. Technical means to strengthen the internal control of township financial funds.

To strengthen the technical means of internal control of township financial funds, the most important thing is to do a good job in internal financial management, constantly strengthen the professional quality and ability of relevant staff, and let them exercise their abilities in practice. At the same time, we should pay attention to the introduction of highly educated talents and let college students work in villages and towns. It is also possible to strengthen the quality and skills of township staff through training, encourage them to work and study hard, and then change the backward situation of existing technical means. The improvement of internal control technology of township financial funds can narrow the gap between urban and rural areas and promote the rapid development of rural economy. In addition, it is necessary to do a good job in the collective decision-making of village-level asset disposal and large capital expenditure, and establish a joint signing system for village cadres and village collective leaders and a regular rotation system for important financial positions.

Four. conclusion

To sum up, the internal control of township financial funds is related to the development of township economy. There are many defects in the previous management methods, which lead to the easy occupation or misappropriation of township funds. Therefore, we must find out the existing problems from the actual situation and take effective measures to solve them, so as to reduce the loss of funds. According to the actual situation, this paper puts forward rectification measures from four aspects, among which there are definitely shortcomings. I hope to get the guidance of relevant people, and then improve the research and do a good job in the internal control of township financial funds.

refer to

Wang Weiyi. Study on the standardized construction of township finance in China [D]. Yunnan University, 20 14.

[2] Shao Zhiqiang. Research on the supervision mode of township financial funds based on county-township linkage strategy [J]. Market research, 20 15, 2: 63-64.

Fan: Financial Management Strategy of Municipal Finance Bureau 1 Problems in Financial Management of Municipal Finance Bureau

1. 1 The relevant system is not perfect, and the financial management is not completed.

"Laws and regulations make the country prosperous, laws and regulations make the country chaotic and the country declines", and so does the financial management of municipal finance bureaus. But at this stage, the administrative units represented by the Finance Bureau still face various difficulties in their work, which are embodied in the following aspects. First, the entry threshold for financial personnel is too low, which makes many financial personnel in county-level and municipal administrative units not be held by accounting professionals, and some financial managers lack excellent work consciousness and comprehensive quality, which leads to incomplete financial management. Secondly, the post distribution system is unreasonable. In county-level finance bureaus, it is common for unit managers to fail to make rational use of existing talent resources, hire employees without authorization, work in mixed jobs, and fail to sign labor contracts in accordance with relevant laws and regulations. Third, it is manifested in the management of capital chain. According to statistics, more than 75% administrative units such as Finance Bureau have bad debts and dormant accounts when purchasing finance and equipment. However, this phenomenon also exists in the allocation and management of special funds in administrative units. Many municipal finance bureaus have failed to do a good job in the overall budget and control of funds allocated by higher-level units, and they are even more lax in misappropriating these funds, which has seriously affected the efficiency of fund use and made it difficult to optimize the allocation of funds. The reason lies in the lack of relevant institutional system to clearly stipulate it.

1.2 The financial governance system is unbalanced, and the internal and external supervision mechanisms need to be improved urgently.

Taking the financial management of mixed-ownership enterprises as an example, due to the lack of effective external supervision system, in the transformation of state-owned private enterprises, the state-owned assets of the whole enterprise are easily transferred, lost or even eroded due to non-nationalization. Due to the lack of an effective financial governance system provided by the Finance Bureau, the national interests are not guaranteed, which further increases the financial risks of the Finance Bureau, the enterprises themselves and the investors in the whole system. Even for the Finance Bureau itself, its internal supervision and assessment mechanism needs to be improved. Some finance bureaus have not even formulated specific financial management strategies for relevant personnel, which leads to the lack of enthusiasm of financial personnel, and it is easy to become a mere formality when carrying out various financial management and supervision work, without really going deep into the financial management and supervision work beforehand.

1.3 The concept of financial management has not been updated, and the efficiency of fund use needs to be improved.

At present, the financial management of many administrative units is generally influenced by the traditional planned economy system, and the whole concept of financial management still stays in the traditional extensive financial management stage. In various financial management activities, financial management is often confused with accounting, and it is not uncommon to do accounts afterwards and ignore process control. The financial managers of some financial bureaus often don't realize their responsibilities, have a good sense of financial management, and don't realize the importance of prevention and control before and during financial management, which leads to the neglect of the coupling between various economic activities and their work and the isolation of financial management, which leads to the difficulty in improving the efficiency of fund use in the whole administrative unit.

2. Strategy research to solve the financial management problems of the Municipal Finance Bureau

2. 1 Improve the financial management system of the Municipal Finance Bureau.

For the financial bureau units, improving the financial management system can not only effectively expand the scope of financial governance, but also effectively solve the problem of incomplete financial management caused by imperfect management system. Its specific contents include improving the market access threshold of financial practitioners in administrative units such as the Finance Bureau, formulating clear post responsibility system, avoiding mixed posts, improving the efficiency of capital chain and liquidity management, and optimizing the use of funds in financial units by using special fund management supervision system and assessment system.

2.2 Improve the internal control and external supervision system of financial management

In order to improve the financial management system, improve the level of financial management and finally standardize financial management, the Finance Bureau needs to start from the source and further improve the internal control and external supervision system of financial management. As far as the external supervision system is concerned, we can consider making the engineering process and working system of the internal audit department and the audit department of the Finance Bureau public, and carrying out related work such as website construction and anonymous reporting, so that the people and the media can supervise the financial management of the Finance Bureau. In the internal control system, performance appraisal system and salary incentive system can be used to improve the enthusiasm of financial practitioners, and performance appraisal such as non-performing assets ratio, return on net assets and cash ratio managed by financial managers can also be used to make relevant managers realize that maintaining good business performance is the basis for enhancing personal interests and ensuring financial management effect.

2.3 Establish a new concept of financial management and improve the management level.

With the gradual improvement of the market economy system, the social requirements for financial management of administrative units such as the Finance Bureau have been further improved. As the core carrier of enterprise financial management and various service functions, the Finance Bureau should also be aware of its own responsibilities, establish new financial management concepts and improve management level. You can follow the following steps. First of all, we should strengthen the ideological and moral construction of financial managers, help them realize the importance and awareness of financial management, and build a well-trained financial management team of administrative units. Then strengthen the supervision, management and control before and during the event to maximize the efficiency of fund use. Finally, establish a new concept of cost-effectiveness and financial management, raise awareness of financial risks, and further improve the financial management level of administrative units.

3 Conclusion

Strengthening the financial management of the Finance Bureau not only ensures the effective implementation of its own financial management, but also has great significance for implementing the sustainable development strategy of state-owned assets and even the whole market economic system. Relevant financial managers need to constantly improve their management level in financial management, and the Finance Bureau itself needs to constantly explore and innovate in the wave of economic development, so that the Finance Bureau can make a more unique contribution to China's economic development.