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paper代写-Special finance audit

2018-04-17 | 来源:51due教员组 | 类别:Paper代写范文

下面为大家整理一篇优秀的paper代写范文- Special finance audit,供大家参考学习,这篇论文讨论了财政专项资金审计。财政专项资金主要是指行政事业单位为了能够顺利完成某一项工作任务,由相关部门根据相应的要求拨付给企事业单位的具有特殊用途或者指定用途的资金。身为财务工作者,一定要加强对财政专项资金审计工作的高度重视,善于发现存在于工作中的问题,并针对问题及时提出有效的解决对策,为促进经济的发展、社会的进步贡献自己的力量。

Special finance audit,财政专项资金审计,英国论文代写,论文代写,paper代写

Fiscal special funds is mainly refers to the state-owned units, administrative institutions in order to be able to complete a certain task, appropriated from relevant departments according to the requirement of the corresponding to the enterprises and institutions with special use or designated use of funds. With the development of market economy in our country, allocated to the enterprises and institutions of finance special fund investment increased year by year, however, in the aspect of finance the use and management of special funds underlying some of the problems are increasingly exposed. For example, the investment target of special funds is not clear, the special fund lacks proper performance evaluation and long-term supervision mechanism, and the special fund waste is serious. In these problems, the process of special financial funds is the most obvious. For example, there are many problems in the national project setting of special financial funds, and some units have more than 100 special funds and involve all functional departments within the unit. And these funds are divided into different departments of the specific responsible personnel; This leads to many projects with the same nature being scattered in different departments, or in the same department with many similar projects. Or: set a lack of rationality of national projects, scientific and normative problems, some units of project performance is not obvious, also do not have strong practical significance, but the finance unit in order to be able to get a special fund and declare the project, lead to these projects can get special funds every year, but each year is not the actual spending on the project; And financial system of existing problems in the management of special funds, although in the unit interior has developed a special special funds management approach and the corresponding system, lack of integrity, but many system guidance and practical, eventually lead to a special fund use optional sex is bigger. In addition, there is the unit of special financial funds of expert evaluation link decoration, such as: some unit applied for special funds in order to promote the development of certain industries, in order to be able to pass to experts presented a gift.

Special financial funds are also a problem in the process of use. Individual special funds exist in the same country project long application for funds; Some units lack rigor and lack of supervision on the audit of special funds; And units in order to solve the problem of insufficient funds in the daily expenses, without authorization, change the use of special funds, because of the lack of effective supervision, some special funds use artificially increasing range.

With the original financial capital occupation, misappropriate, embezzle single illegal means such as different, at present many units of special financial funds of illegal means to appear the characteristics of strong concealment, and gradually a cross-industry, cross-regional, interdisciplinary characteristics. For example: some units use the name of the labor fee to collect special funds, and take these funds as their own; Some people in charge of special positions use their positions to gain personal influence. Some national project leaders, managers and relevant staff members use their authority to set up individual companies, empty development tickets and jointly carry out special funds. In addition, through collusion, internal and external collusion, and division of labor cooperation, we can build a community of interests and realize the purpose of concealment of special funds on the basis of this.

In recent years, although national projects supported by special financial funds must carry out the whole process of audit supervision, the system, authority and independence of audit are seriously insufficient. Although some units proposed "early planning, unified leadership, verification plan, step by step implementation, unified handling, focus on" the integration of special funds audit mode, but from the point of view of the audit work quality is not very desirable, such as: lack of finance special funds audit organization, planning, management audit organization lacks scientific processing, auditors engaged in auditing work, a lot of time is busy, for the audit target, audit contents, organize the implementation of the management of the various links such as the lack of effective organization and cohesion, poor coordination. Therefore, this situation seriously affects the improvement of audit work quality, which affects the physical and mental health of the auditors.

The full application of the audit results of special financial funds is the basic premise and guarantee for the real audit function. However, at present, many units do not attach importance to the audit results of special financial funds. Puts forward some feasibility, such as: after the audit often targeted Suggestions, but ignore these useful Suggestions, many units for rectification requirements, audit recommendations are often ignored, usually on the audit results far off the mark. In addition, because there is a congenital defect in audit accountability problems, some units for the audit in question has not really changes, also did not really put in place, it needs to be some problems in processing and other departments to carry on the coordination and cooperation, but because of poor audit coordination mechanism makes the accountability audit results does not reach the designated position, some parts has been handed over to the relevant departments of economic case clues did not cause the related leadership attaches great importance to, this to a great extent, the serious influence the audit authority, independence, auditing is the result of the cans be imagined. To sum up, there are still many problems in the audit results of the current fiscal special funds. If we fail to properly solve the problem, it will cause the waste and loss of our financial capital.

As mentioned before, for the fiscal problems arising from the special funds audit, the author thinks that the hysteresis of accountability mechanism and related system is the most important cause of special financial service efficiency of funds is low?? The topic. At the same time, also it was due to the lack of accountability mechanisms that lead to a lot of units and violate often appears in many areas of finance and economics discipline and regulations, and audit supervision has the effect is not obvious, it has made an impact on the healthy development of China's financial order and influence. Audit supervision is the important respect of the audit found problems, and ring, improve the rectification of the auditees initiative and self-consciousness, to promote the healthy, sustainable and stable development of the society. The final effect of audit supervision is mainly through the corresponding supervision status, and the role of audit supervision can only be truly played with the support of supervision status. Such as: to strengthen the attention of the audit results rectification, earnestly implement the contents of the audit improvement report, and track inspection, the results of the audit corrective of relevant responsible persons shall be investigated for their administrative and legal responsibility.

As being audited, the unit should be unified fiscal special funds in the various functional departments into the unit budget, at the same time should be in time for the purpose of the special funds, verify the applicable scope, on the other hand, must also be further clear and straighten out the special funds management responsibilities and operation process, must carefully follow the "who manage who allocation, who issued check and confirm who is responsible for" the basic principles, and to strengthen the unified coordination and administration of special funds. The aim is to prevent individual departments will be supposed to appear in the items for the daily administrative funds into the financial is listed in a special fund, in order to improve special funds focus, scope of application of the special funds used to complete the task, real economic development support units.

As financial personnel of the auditees, must shift in consciousness as soon as possible, strengthen the supervision over the use of special financial funds, which is beneficial to strengthen the unit internal departments use fiscal responsibility consciousness of special funds. Such as: unit interior in order to strengthen supervision over the use of special financial funds can enhance financial performance management, internal comprehensive targeted budget performance management in the unit, and evaluate the performance targets, with the use of the evaluation results as the safeguard mechanism, further enhance the comprehensive budget management level of the unit, to realize the further optimization of resources.

Xi jinping, general secretary of a new generation of leaders came to power, vowed to combat corruption and build a clean government, launched many measures, the agricultural special fund as a company accept country is dialed has the special use of funding, the use of special funds for agriculture and acceptance more strict and even harsh, as the company more and more national projects, the management of agricultural special funds more and more get the attention of the company, the financial supervision and control functions in the course of agricultural special funds management is becoming more and more highlighted.

In my company to declare "national iot application demonstration project" as an example, in 2014, the national development and reform commission agreed to eligible countries iot application demonstration projects included in the national high-tech industry development projects and national funding plan, in May 2014, our company was to determine the first national iot application demonstration project implementation unit, the project in Beijing's daxing, shunyi, tongzhou, yanqing, such as well as the district 5000 acres of facilities agriculture iot technology, the construction of the core application demonstration area, 20000 mu of direct drive the demonstration and radiating and driving area of 50000 mu, built base - level liang facilities agriculture application system, the project total investment 97.05 million, national capital 20 million, self-raised funds of 77.05 million. The project has repeatedly submitted information, and repeated on-site inspections. Finally, it received 20 million yuan in December 2014, and finally accepted it successfully in December 2015. For facility agriculture iot to demonstrate the application of vanguard, from early to participate in the project book to write to the execution of the project as well as the annual financial audit after acceptance, financial plays an indispensable role in the process. The author as the national project director, finance department and cooperate with related departments to complete the project application, and to assist in project implementation, solve the problems in the operation of the project, shall be carried out at the same time many countries throughout the daily work of project of fine management, do find problems timely communication, instant solutions, to ensure the full and accurate financial information reported in time, in order to achieve long-term project management to lay the solid foundation.

Existed in the work of special funds to declare and acceptance and a series of audit problems, the author has carried on the detailed summary and improvement, teasing out the agricultural special funds audit should focus on the related issues.

In order to maximize the use efficiency of special funds for agricultural finance, the financial department of our company has built a perfect financial system guarantee system for national projects with the support of relevant leaders. The author as a national project finance director, starting from the declaration of agricultural special funds budget, focusing on budgeting is scientific and normative, in project declaration link pay more attention to the feasibility of the project application; During the implementation of the project, it focuses on the rationality of agricultural special fund expenditure. Focus on compliance issues during project acceptance.

In the implementation of the project, the author, as the head of the national project finance, guarantees the authenticity of the project expenditure according to the relevant accounting system and policy requirements. In the execution of the project, according to the contract book of the project, relevant management measures and policy provisions, the fund is guaranteed to be allocated according to the budget, and the matching funds are guaranteed to the account. Special attention is paid to the preservation of data and financial accounting, so as to avoid problems such as incomplete data preservation and improper financial accounting, thus affecting the standardization of the use of special funds for agriculture.

During project execution, the author as a project finance director, based on the principle of seeking truth from facts and objective of agricultural special funds of social benefit, economic benefit, public welfare benefits and so on carries on the comprehensive analysis and research, and make a comprehensive and objective evaluation. We will ensure that special funds for agriculture are used in key areas to give full play to the role of special agricultural funds.

To sum up, the special financial funds are directly related to China's political development, economic construction, social progress and people's livelihood. Therefore, it is necessary to strengthen the management of special financial funds. Of fiscal special funds audit work will be further consummates our country public finance management mechanism, effectively solve the existence of random, occupy, divert, diverted the stranded fiscal special funds, etc. As a financial worker must strengthen the financial special fund attaches great importance to the audit work, good at discovering the problems exist in the work, and put forward effective countermeasures in view of the problems in time, in order to promote the economic development of China, the progress of the society contribute their strength.

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