Strengthening Internal Financial Supervision

After China's accession to the WTO, the finance is gradually integrated with the international market. It is necessary to establish a public financial system, standardize financial behavior, implement administration according to law, and manage finances according to law.

First of all, we should gradually improve the financial law and management system. At present, a lot of financial laws and regulations urgently need to be revised, legislating and formulated.

For example, in terms of financial legislation, the most important financial law of our financial work has not yet been promulgated. Financial supervision and inspection of accounting information quality for enterprises and administrative institutions need to be legislating in financial supervision.

In the aspect of financial management system, we also need to re enact the new general budget accounting system in the implementation of public finance. According to the requirements of modern enterprise management, the operation of state-owned assets needs to draw up the budget system of state capital; we need to draw up the treasury payment management system for Treasury payment; we also have new network and information enterprises, and the accounting unit of the agent has no accounting system; the accounting system for small enterprises has not been worked out; the Interim Measures for the management of agency bookkeeping need to be further improved, and so on, it is a long way to go before our financial legislation.

Therefore, we should speed up fiscal legislation and formulate financial management system, further improve our financial legal and financial management system, strengthen financial management, standardize financial behavior, implement administration according to law, and manage finances according to law.

Only in this way can we make fiscal administration according to law and financial management work according to law.

Only in this way can our financial work go on the track of legalization, institutionalization and standardization.

We must do a good job of financial supervision in implementing financial administration according to law and managing finances according to law.

The author believes that financial supervision should focus on improving the export of all kinds of financial work. The specific measures are as follows: the total budget and the external financial resources.

Whether the compilation of the budget is in conformity with the completeness, rationality, accuracy and scientificity; whether the budget execution and budget adjustment are considered by the NPC; whether the budget revenue and refunds are in accordance with the relevant national policies; whether the approval of the financial funds is appropriated according to the authority of the examination and approval; whether the accounting of the financial funds is in line with the unified national accounting system, and the financial and economic efficiency and economic benefits of the financial funds should be raised, so as to ensure the balance of budgetary revenues and expenditures.

Internal and external revenue.

Whether the supervision should pay whether the revenues from within or outside the budget are charged according to the items and standards stipulated in the relevant regulations, and whether the revenue and expenditure shall be decoupled and separated according to the provisions of the two line management of the revenue and expenditure of the administrative institutions, and whether the penalty income, administrative fees, and budgetary and extra revenues should be paid in time and in full to the Treasury and extra budgetary funds, so as to prevent the revenue from being excluded, occupied, diverted, and taken into account, so as to ensure budgetary and extra income.

Social security fund.

To supervise whether the social security funds set up accounting accounts in accordance with the regulations, whether the social security income is paid to the government in time and in full according to the relevant national policies, whether the social security expenditures are paid according to the national standard project standards, whether the funds for the social security funds are paid according to the scope of the overall plan, whether the social security funds are paid to the relevant personnel in accordance with the approval procedures, and whether the social security funds are withheld, occupied, embezzled or embezzled, and whether the investment of social security funds is safe and value-added, and that social stability is ensured.

State treasury payment.

To supervise whether the treasury payment is to set up a single account, whether the bank commissioned the bank to uniformly issue wages for the personnel of the administrative institutions, whether to go through the strict examination and approval procedures, whether to timely assign wages to the designated bank accounts of the persons concerned, whether the appropriation of government procurement has the basis of conformity and the relevant examination and approval procedures, directly pfer the money to the commodity supplier account, and whether the funds for the financial investment infrastructure projects have legitimate basis and approval procedures, directly allocate funds to the project construction units, and the special funds allocated by the finance shall be earmarked for special purposes.

Government procurement.

To supervise whether the government procurement is in accordance with the legitimate tendering procedures, whether the procurement method is based on the principles of openness, fairness and impartiality, and whether there are strict restrictive measures in the bidding process for the underlying bid price; whether the funds appropriation for procurement commodities are subject to strict examination and approval procedures; whether the appropriation amount of government procurement commodities is consistent with the contracts signed for purchasing commodities, so as to improve the utilization efficiency of financial funds and save financial funds.

State owned and collective assets.

To supervise the operation of state owned and collective assets, whether to ensure value added and maintain value; whether the proceeds of state and collective assets are paid to the government in time and in full; whether there is a legitimate procedure for disposing state-owned or collective assets, whether it is conducive to reducing the loss of state-owned assets and collective assets; and carrying out joint ventures, shareholding system pformation, enterprise pformation, and bidding, auction, pfer, leasing, etc., to effectively prevent the loss of state and collective assets and ensure the rights and interests of the state.

Investment in capital construction projects.

Whether there are legal procedures to supervise the construction of the basic construction projects, whether or not the bidding is open, fair and fair, and whether the design and construction of the basic construction projects are based on the basic construction procedures, whether the project completion acceptance is accepted by the relevant departments, whether the project completed settlement has been completed in the project budget, and the quality of the construction project is ensured and the financial investment is saved.

National debt fund.

To supervise whether treasury bonds are set up for special account storage, whether the declared treasury bond funds are in line with their capabilities, whether the supporting funds for treasury bonds projects are put in place in time according to the procedures, whether the maturity bonds are returned in time, and prevent the appropriation, interception and congestion of the treasury bonds funds, so as to ensure the national key construction.

Agriculture and wealth management.

To supervise whether the agricultural funds appropriated by the government are in line with the policies and guidelines of the countries concerned, and whether they are earmarked for special purposes.

Whether agricultural tax is paid to the state treasury in time and in full in accordance with the state policies, whether there is a surpassing authority for the reduction and exemption of agricultural taxes, whether the administration of agricultural tax collection is standardized, to prevent tax evasion, to ensure financial revenue and to promote agricultural development.

Statistical evaluation.

To supervise the statistics and evaluation of the accounting information data and their data whether they are lawful, authentic, accurate and complete; whether the information and data of the accounting information reported at the lower level are strictly audited; whether the relevant reports are in conformity with the relevant national policies and policies, whether they conform to the legal process and ensure the quality of accounting information and data.

Financial inspection.

To supervise whether the financial inspection of the accounting information quality of enterprises or administrative institutions is in accordance with the legitimate inspection procedures, whether the financial inspection reports issued by the financial authorities are in accordance with the evidence, whether they are handling illegal activities according to the relevant national policies and regulations, and whether the handling of illegal activities conform to the relevant legal procedures and procedures, and carry out administration according to law, and ensure the quality of accounting information.

Financial instruments.

Supervision of the issuance of administrative and institutional fees, government funds and confiscated property bills is in line with the relevant provisions. Whether the issuance of financial bills is issued in accordance with the relevant provisions, whether the printing, issuing, purchasing, using, keeping and verification of financial bills conform to the requirements of the management of financial votes, and stop arbitrary charges and fines.

Accounting affairs.

To supervise the issuance of the agent bookkeeping license and the accounting qualification certificate in the management of accounting affairs, and to conform to the relevant provisions in the national accounting qualification examination, so as to strengthen the management of accounting affairs and improve the management level of accounting affairs.

Personnel organization.

Whether the personnel organization that supervises the finance should adhere to the open selection of cadres, whether the cadres should be recommended, inspected, chosen or appointed by the cadres, so as to prevent the unhealthy tendency of employing people.

Financial services.

To supervise whether the work of financial services is handled in accordance with the state's policies, laws and regulations within the terms of reference of the finance, whether it is necessary to timely carry out propaganda and implementation of relevant policies, and timely and properly handle consultation, letters and visits, complaints and cases, so as to ensure efficient and high-quality financial services.