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How can we do a good job in accounting and financial management?

1. Further raise awareness and change concepts.

The implementation of centralized accounting reform is an important reform of fiscal expenditure management and financial accounting methods. After the implementation of centralized accounting, unit accounting and financial management functions are relatively separated.

2. Establish a sound and effective internal financial management system.

Establishing a sound and effective internal financial management system of the unit is an important part of the unit's financial management. First, each unit must establish and improve the responsibility system for financial management positions.

3. Effectively strengthen unit revenue and expenditure management.

Strengthening revenue and expenditure management is the core of unit financial management. Each unit should regard revenue and expenditure management as the top priority of unit financial management.

(1) Strengthen income management. First, all income of the unit must be included in the unit's financial management, and all non-tax income must be included in the financial account. "Two lines of revenue and expenditure" management must be strictly implemented. The unit's current funds must be fully included in the central account in a timely manner, and no extra-account circulation is allowed. Second, units must strictly manage bills. Implement the bill collection and cancellation system, especially the payment and cancellation of current bills, to block the diversion of income from the source. The third is to strictly implement internal supervision and strictly prohibit direct support and the establishment of "small treasury". The few units that use tax receipts must strengthen their connection with the central government, collect the receipts in time, and ensure that the receipts are consistent. ?

(2) Strengthen expenditure management. All expenditures of the unit must be strictly in accordance with the financial revenue and expenditure plan, in line with the principle of careful calculation and strict thrift, adhere to the principle of paying according to people's needs, achieve a balance of revenue and expenditure, have a slight surplus, and try to maximize the effectiveness of funds. First, the unit must carefully prepare and implement the unit's financial revenue and expenditure plan, and establish and improve internal target management and assessment methods. The second is to establish a strict expenditure approval system. Clarify the approval procedures and authority for various expenditures, - clarify the standards for major expenditure items and the methods that should be decided upon through collective discussion. The third is to establish strict expenditure standards. For various expenditures, if the state has regulations, they should strictly implement the national regulations. If there are no national regulations and are determined by the unit, they should be submitted to the competent department and the financial department for approval and filing. The unit should focus on controlling travel expenses; entertainment expenses, printing expenses, Conference fees, vehicle maintenance and other expenses; fourth, the unit's special funds must be earmarked strictly in accordance with regulations, and completion acceptance inspections of special projects must be handled in a timely manner.

(3) Strengthen the management of current funds. Current accounts are part of the unit's capital revenue and expenditure activities, and the unit should effectively strengthen the management of current accounts. The financial administrator of the unit must set up a record of recording transactions, and check the occurrence and settlement of claims and debts in a timely manner. Units are not allowed to borrow cash between units, there must be repayment plans for various payables, and the scale of temporary payments must be strictly controlled. Units must effectively strengthen the handling of creditor and debt disputes, clean up various transactions in a timely manner, and must not hang accounts for a long time. Bad debts and bad debts must be subject to strict approval and processing procedures.

4. Strengthen the management of unit property and materials.

The unit should conscientiously do a good job in the daily management of property and materials. Property and material management is an important part of the unit's financial management. The unit must establish and improve the responsibility system for the custody of property and materials, so that there is inspection and acceptance when entering the account, and registration when receiving it; standardize the daily accounting of property and materials, establish various account books including general ledgers, detailed accounts, and card accounts of property and materials, and strengthen Detailed accounting will completely eliminate the phenomenon of accounts but no objects and objects but no accounts, so that the accounts and cards are consistent, the accounts are consistent, and the accounts are consistent.