First, the problems existing in the financial management of trade unions. Self-inspection report on the financial work of trade unions in 13 districts and counties and 3 development zones under the jurisdiction of trade unions in our city. In recent years, trade unions in various districts and counties have made some beneficial explorations in strengthening financial management, and achieved certain results, but there are also some problems, mainly as follows: the financial allocation of trade union funds in various districts and counties has not been fully in place; Some district and county trade unions have extensive financial budget management, weak budget constraints and imperfect supporting systems; The basic accounting work of trade unions in towns, streets, communities and newly-built enterprises is weak. These problems are incompatible with the development of trade union work under the situation of market economy, and their disadvantages are increasingly prominent, which need to be improved and strengthened urgently.

(A) the financial allocation of trade union funds is not in place

At present, among the trade unions in thirteen districts and counties of our city, the financial allocation of trade union funds in the third district and Yanta District of our city has been solved relatively well, and the allocation of trade union funds or trade union personnel in other districts and counties is far from reaching the full allocation. Lintong District and three development zones have not been resolved.

(B) the coverage of tax collection is not wide enough

After the taxation of trade union funds, the establishment rate of trade unions and the collection rate of trade union funds in various districts, counties and development zones have been greatly improved compared with the past, but there is still a gap in the collection of funds. According to the survey, there are more than 4,000 trade unions in the grass-roots units of Beilin District, only 1.600, less than 40%; Many grass-roots units subordinate to the trade unions in Yanta District have established trade unions, but only 600 units have provided funds, accounting for only 30%.

(3) The financial management system is not perfect and the expenditure is arbitrary.

Some districts and counties have not formulated relevant financial systems for many years, and some districts and counties have not formulated comprehensive financial systems, and the financial reimbursement approval system is unclear, especially the lack of budget and final accounts management system, which directly leads to the randomness of expenditures. The final accounts show that in some districts and counties, the administrative expenses and business expenses of trade unions have exceeded 200%, and some expenditures are less than 5% of the budget. Trade union accountants and cashiers in some development zones are each 1 name, which does not meet the requirements of accounting and has a weak financial management foundation.

(D) the financial approval and reimbursement system is not standardized.

Some districts and counties have no accounting audit reimbursement procedures, and the managers directly ask the leaders to sign for reimbursement. It's too late for accountants to find the problem when they do the accounts. There are also some financial personnel who are not strict in auditing, and there is a phenomenon of white paper reimbursement and invalid bill reimbursement. Some do not strictly implement the cash management regulations, use cash beyond the limit when spending, and distribute items without a detailed list.

(E) weak financial work of township and street trade unions

There are 1 and 8 1 township and street trade unions in our city and county, and few units independently set up trade union accounts, accounting for less than 10% in general. The requirement of independent management of funds by trade unions has not been well implemented. After the local tax collection, trade union organizations developed rapidly, but there were also cases of concentrated surprise meetings. In some districts and counties, the examination and approval of trade unions is not standardized. 2-3 people set up trade union committees alone, while others form a federation of 49 units. These units are neither in the same area nor have the same industry characteristics, so it is difficult for trade unions to establish separate bank accounts, and it is also difficult to effectively manage and supervise trade union finances.

(six) the quality of personnel is not high, and the basic accounting work is weak.

Some district and county trade union financial personnel do not have the corresponding professional knowledge, the business level is low, the personnel change frequently, and they hold multiple positions at the same time. In addition, some financial personnel have a weak sense of responsibility, and there are phenomena such as untimely accounting, inaccurate use of subjects, and irregular voucher binding. Some units have not formulated the bill management and use system. When raising funds, everyone has a receipt, and the receipt issued is unsupervised and unmanaged. Some bills and money can't be collected for several years, and there are also phenomena of issuing receipts in advance and losing bills. The financial staff of county-level cultural palaces seldom participate in business training, which can not meet the needs of financial management development.

Second, the reason and analysis

(A) the financial allocation of trade union funds

After the local tax collection, the capital income of each unit is mainly divided into three parts, namely, local tax collection funds, financial allocation funds and self-collected funds. On the issue of financial allocation of trade union funds, trade unions in all districts and counties have done some work to varying degrees. However, due to the financial difficulties of districts and counties, and our coordination and communication work is not in place, the financial allocation of trade union funds cannot be fully in place.

(2) The collection rate of trade union funds is not high.

The trade unions in districts, counties and development zones think that the funds for land tax are already more than before, as long as they are enough to spend, and the tax bureau will collect as much as it can, and there is no way to collect them, and the dunning work is not in place. Some units are not strict with the use of the tax bureau, and they can pay as much as they want, and some units don't even declare the payment of trade union funds to the tax authorities. The informationization and networking of local tax collection of trade union funds are not on the right track, and the financial personnel classify and summarize the collected information manually every time, so it is difficult to grasp the unpaid and unpaid unit information in time, and the work efficiency is not high.

Article 2 Self-inspection Report of the Finance Department

According to the arrangement opinions of the Suburban Working Committee on carrying out the supervision activities of "three stresses, three stresses and one catch" in the agricultural mouth, our town conducted a comprehensive self-examination on the finances of the town government, the town comprehensive station, the town economic commission, the town family planning station and the town management station in line with the principle of seeking truth from facts. Effectively combine financial management with the actual situation, sum up good experience, actively improve the existing problems, consolidate the financial foundation work of all units in our town, and lay the foundation for the scientific management of financial work in XX years. The self-inspection is now reported as follows: 1. Overall work.

(1) Strengthen comprehensive management and improve financial management responsibilities.

In the work of XX years, our town strictly implemented the financial work regulations, comprehensively improved the quality of financial work, defined the responsibilities of each post, and further implemented various financial management systems. Can engage in accounting work in accordance with the relevant provisions of the Accounting Law, equipped with financial personnel, accounting personnel have certain professional theoretical quality and strong business ability, and truly achieve the timeliness of statements, the authenticity of data, the integrity of information, the pertinence of analysis and the standardization of finance, so as to further improve the quality of work and promote basic management through assessment.

In order to improve the financial management level and accounting quality of our town, we have formulated the assessment method of work objectives, quantified and refined the assessment content, and implemented the responsibility system of work objectives assessment.

(two) improve the financial management system, standardize financial management behavior.

In the financial management work in XX years, our town focused on system construction, and improved the post responsibility system of accounting personnel, the system of financial processing procedures, the internal containment system, the audit system, the original record management system, the property custody inventory system, the financial revenue and expenditure examination and approval system, and the accounting file management confidentiality system. Defining the purpose and responsibility of financial management, integrating the procedures and unifying the forms of financial management are the work norms that management must abide by, and are also the basis for formulating and implementing financial management and related work procedures. So as to further improve the financial management system and standardize the financial management behavior.

(3) Consolidate basic accounting work and straighten out business processes.

Strictly obtained or filled in the legal original vouchers of various economic businesses in our town, and made unified requirements and specifications for the format, content, filling method, signature, transmission and remittance feedback of various original records, so as to make the basic accounting work true, complete, correct, clear and timely. In the use of financial funds, in line with the principle of saving and rational use, adhere to the budget as the main line, all expenditures are strictly implemented in accordance with the budget, and the progress of fund use is reasonably arranged to ensure the demand for funds at all stages during the budget period.

(4) Improve the accuracy of accounting and provide effective support for decision-making.

In financial accounting, strict business process management and strict financial examination and approval system ensure the correctness and legitimacy of accounting data. For the business that happened on the same day, it should be recorded on the same day, and cash and deposit journal should be settled on a daily basis. According to the nature of the funds, all units are strictly earmarked, the accounts are clear, the procedures are complete, and there are no irregularities such as misappropriation and sharing. The data in the accounting statements are true, accurate and complete, and shall be submitted in time with the financial statements.

(5) Strengthening the management of fixed assets.

Two, through self-examination found that there are still some shortcomings in the work.

(A) financial management needs to be further strengthened.

There is still lax management, the implementation of various systems needs to be strengthened, and a real self-monitoring and self-restraint mechanism has not been formed.

(B) The quality of financial personnel needs to be further improved.

With the application of computerization in financial work, while standardizing and facilitating financial work, it also puts forward higher requirements for the quality of financial personnel, and improving business ability and knowledge level has become an urgent problem for us to solve.

(C) the internal audit system needs to be further improved

There are no internal auditors in each unit, so it is suggested that the superior unit formulate a unified financial audit system for compliance.

Third, the direction and measures of future work efforts

(1) Strengthen financial management.

Strict management is an important guarantee for financial work. In the future, our town must strengthen financial management, strictly implement various management systems, further improve the quality of work, improve the financial management system, and standardize financial management behavior.

(2) Improve the quality of financial personnel.

Constantly improve the level of financial work, through training and business exchanges, and constantly improve the business ability and knowledge level of financial personnel to meet the requirements of financial management.

The leaders of our town attached great importance to this self-inspection, arranged the self-inspection work scientifically and reasonably, and conducted a comprehensive self-inspection according to the Accounting Law and its implementation rules, as well as various financial systems and methods formulated by our town. Through self-examination, we fully realize the importance of financial accounting, analysis and budget. In the future, we should rely on informationization, standardize basic management, strengthen fund supervision, deepen service connotation, and implement all financial management work in a down-to-earth manner.

Article 3 Self-inspection Report on the Work of the Finance Department

According to the spirit of the Notice of XX Audit Bureau on Carrying out Self-examination and Self-correction of Financial Revenue and Expenditure in 20xx, our bureau has made a serious self-examination of the financial revenue and expenditure of this unit in combination with its own reality, and now reports the self-examination as follows: 1. Improve the organization and strengthen leadership.

In order to ensure the smooth progress of this self-inspection, our bureau set up a self-inspection and self-correction inventory team headed by the discipline inspection secretary, and actively carried out self-inspection and self-correction work.

Second, strict inventory, not going through the motions.

After the establishment of the inventory team, the bureau leaders asked to study the spirit of the document seriously and conduct self-examination against the contents of self-examination. Do not go through the motions and leave no dead ends, and find and solve existing problems in time.

Three, serious self-examination, timely self correction.

According to the requirements of the Notice of XX Audit Bureau on Self-examination and Self-correction of 20xx Annual Financial Revenue and Expenditure, our bureau conducted a self-examination on the establishment, improvement and implementation of financial discipline and related policies and internal financial management system.

1. All the financial funds of our bureau are used according to the budgetary purposes, and the expenditures are true and compliant.

2, strict management of special funds, earmarking, it is strictly prohibited to intercept, misuse and misappropriation. Among them, the reception expenditure of some special funds for work is slightly higher.

3. Non-tax revenue collection is legal and compliant, and there are no arbitrary charges, fines and interception of non-tax revenue.

4, conscientiously implement the policy of two lines of revenue and expenditure, there is no income to support and finance.

5. Seriously implement the standardized subsidy policy, and there is no behavior of issuing bonuses and subsidies outside the policy.

6. The accounts of state-owned assets are consistent with the facts, accounting is standardized, and there is no illegal disposal of state-owned assets or interception of disposal income.

7. All the funds of our bureau are managed and accounted for centrally, and there is no "off-balance-sheet account" or "small treasury".

8. According to the actual situation of the unit, our bureau has established and implemented the internal supervision and control system. Relevant personnel strictly abide by the rules and regulations in the course of work and effectively implement internal supervision and control.

Through self-examination, the entertainment expenses of some special funds of our bureau are slightly higher. The inventory team suggested that in the future reception work, we must practise economy and strictly control the reception standards.

Article 4 Self-inspection Report on the Work of the Finance Department

In order to strengthen financial management, standardize and strengthen accounting work, our school attached great importance to it, convened the school committee in time, and convened the school finance, general affairs, logistics, trade unions, class teachers and other relevant personnel to study and discuss, and made a serious self-examination of our school's financial management in recent years. The report is as follows: 1. In order to effectively strengthen the self-inspection work and ensure that relevant personnel are in place in time, our school has set up a leading group for self-inspection of financial management. Bao Haiyuan, the principal, is the leader, Li Xinxing, the general manager of the school, is the deputy leader, and Li Yanhong, the accountant, and Zheng Jingming, the teacher representative, are members.

Second, according to the relevant requirements of the county finance bureau and the Education Bureau and the actual situation of the school, our school has compiled the school revenue and expenditure budget. Some major revenues and expenditures of the school must be made public before the school Committee and regularly afterwards; The school should make a financial report at the teachers' congress every year and pass it at the teachers' congress.

Third, our school strictly implements the charging policy, exempting students from miscellaneous fees and textbook fees. The document stipulates that only blank operation fees are charged, and its standards are publicized to the public. There is no act of forcing students to buy teaching AIDS in the fees charged by our school. Strictly in accordance with national policies and the requirements of higher authorities, the implementation and implementation, are not allowed to collect fees.

Fourth, the school strictly strengthens the budget and includes the student's homework fees in full. Strictly implement the management of two lines of revenue and expenditure.

Five, our school strictly implements the expenditure scope and standards stipulated by the state. All expenses are charged according to the actual number of people, and there are no false statements and no IOUs as reimbursement vouchers. For large expenditures, it must be signed by the manager and witnesses. Expenditures involving capital construction projects, with contracts, statements and other relevant information.

Six, our school selflessly set up small coffers and off-balance-sheet accounts and other irregularities. All the expenses of the school strictly abide by the financial discipline and financial system, and there is no abuse and extravagance.

Seven, the school for the school's assets increase or decrease, do a good job of registration, so that there is evidence to follow, there are discrepancies. Established a logistics management system for asset purchase, acceptance, storage, use, handover and maintenance. Conduct regular asset inventory at the end of each year. The accounts are consistent, the accounts are consistent, and the accounts are consistent.

Eight, our school in accordance with the relevant provisions of the higher authorities, do a good job in the application, review, publicity and other work of living allowance for students with accommodation difficulties, and give full living allowance to parents.

Article 5 Self-inspection Report of the Finance Department

In order to thoroughly implement the guiding spirit of the state, province and city on controlling the problem of unreasonable charges in primary and secondary schools, further standardize the charging behavior in primary and secondary schools, strengthen financial supervision and management, strictly enforce financial discipline, improve the efficiency in the use of school funds, and promote the healthy development of education and teaching in our school, we now make a self-examination on the financial management of our school as follows: 1. Strengthen the management of school charging behavior.

1. Strictly implement the charge management system of "one certificate, one card, one order, two publicity and four unification". First, school fees by the price department of the "primary and secondary school fees permit" certificate; One card, students use the "public card for primary and secondary schools" to pay; A, the school with the "fee settlement list" and students settlement; Open, open charging standards and the use of public fees; Unified, unified charging time, unified charging items, unified charging standards, and unified use of charging bills printed by the financial department. After self-examination by the school, there is no phenomenon of self-charging items, raising the charging standard and charging outside the card. We strictly follow the documents No.62 and No.66 of Lai Jiao Memorandum (20xx), and resolutely stop charging after-school service fees and class fees that are explicitly prohibited by the superior.

2. The school earnestly implements the open system of fees. Before the school charges, it can publicize the charging policies, items and standards outside the school through school affairs bulletin boards, publicity columns, radio and other forms, and accept the supervision of teachers, students and parents.

3. Students' computer fees and voice fees can guarantee full class hours.

4. Books and periodicals can be subscribed according to the book catalogue approved by Yantai Education Bureau. After the catalogue of teaching materials formulated by the school is approved by the higher education authorities, it will be subscribed by Xinhua Bookstore. Other books and periodicals except textbooks adhere to the principle of students' voluntariness, and there is no phenomenon of compulsory apportionment or disguised apportionment of learning counseling materials and other supplies to students.

5. Our school conscientiously implements the spirit of the Notice on Establishing and Perfecting the System of Scholarships and Tuition and Miscellaneous Fees Relief for Poor Students in Primary and Secondary Schools, and conducts a thorough investigation on students with financial difficulties in families, so that students with financial difficulties can enjoy tuition and miscellaneous fees relief and make up for it. The list of students who enjoy tuition and fees reduction and the amount of reduction and exemption will be posted in the school and accepted by all sectors of society.

6. Students participate in Ping An Insurance and adhere to the principle of voluntariness. There is no mandatory requirement for students to wear school uniforms, and there is no mandatory arrangement for students to buy daily necessities.

Two, strengthen the management of primary and secondary school fees, to ensure the smooth progress of school daily expenses.

1. In order to strengthen financial management and implement financial supervision, our school arranges two toll collectors for each charge, one in charge of money and the other in charge of accounts. And ask the bank clerk to assist, form a three-person charging team, complete the charging work in time and accurately, and hand over all charges to the financial department of the Education Commission.

2. All the fees collected are handed over to the Finance Department of the District Education Commission, and there is no interception and financial support for schools, classes and teachers.

3. At the beginning of each academic year, the school can make a financial work plan for this academic year, make overall consideration and overall management, rationally use limited funds, concentrate on efforts, and increase investment in school teaching equipment. A reasonable revenue and expenditure plan can be made every month, and it can only be implemented after it is approved by the superior financial department, so that the revenue and expenditure activities are well known and never blindly spent.

4. The school has a financial management team, which can supervise the financial work of the school, a financial system, a major expenditure approval system and a teacher's congress approval system.

Although we can all do it according to the requirements of our superiors, we can't understand the spirit of our superiors because of our limited working ability, and some mistakes may occur in our work. In the future, we should correct wrong practices, standardize work behavior and do a good job in school finance.