In recent years, with the development of market economy and the deepening of system reform, China has gradually implemented vertical management in administrative law enforcement departments such as industry, taxation, customs, quality supervision, transportation and justice. Land and resources management. The personal rights and property rights of the administrative law enforcement departments that implement vertical management are unified to the whole province. The vertical management department of the government has the characteristics of non-administrative division, verticality and relative independence. After the vertical management department divorced from the government sequence, the national macro-control efforts were effectively strengthened. Administrative law enforcement has reduced and avoided many unfavorable and even negative factors such as local protectionism, and the efficiency and quality of law enforcement have been significantly improved.
Extended data:
The typical characteristics of vertical management of government departments are as follows:
1, the competent department at a higher level shall formulate business standards and work specifications, which shall be issued step by step, and the subordinate units shall follow them after receiving them.
2. Information disclosure is not timely. It is difficult for the superior departments to know the financial situation of the whole pituitary system in time, accurately and conveniently, and they also rely on the pituitary departments at all levels to report their own accounting statements, which leads to an increase in financial risks.
3. The quality of accounting treatment is not high. The vertical management departments of governments at all levels build their own accounts and conduct financial processing independently. On the one hand, the quality of financial treatment varies with the professional level of accountants, on the other hand, the standards promulgated by superior units are difficult to implement.
4. The development of information technology is uneven. Due to the differences in economic development and leaders' understanding of informatization, some units have implemented computerized accounting, and some units have also implemented manual operation.
5。 The information system is not unified and difficult to integrate. The accounting computerization unit chose different financial software. These different software systems have different architectures and different data standards, so it is difficult to integrate them.
Baidu encyclopedia-vertical management
Baidu encyclopedia-vertical management unit