Mainly includes the following aspects:

1. The implementation of financial laws and regulations is not strict, the concept of financial discipline is weak, and the rules, procedures and formalities are not emphasized, and things are done by habit and experience.

2. Financial work lacks continuity, and there is often a phenomenon of "leadership change and accounting change", which objectively increases the fluctuation of financial management and causes the phenomenon of chaotic accounts.

3. A few units have insufficient understanding of the importance of important management systems such as invoices and checks, and do not formulate bill management systems according to financial management requirements. Most units, even if they have relevant systems for financial management of public institutions, often become a mere formality, which weakens the institutionalized management supervision mechanism.

4. The revision of the financial management system of public institutions is generally imperfect and untimely, which is not well connected with the new financial regulations and systems, and does not adapt to the changes in the unit situation and the actual implementation of the system. The financial management system is not practical and easy to implement, which directly damages the authority of financial management.

(2) Problems in asset management of public institutions

Mainly in two aspects: 1. There are loopholes in the management of monetary funds and hidden dangers in the safety of funds. In practical work, some incompatible positions such as accounting and cashier in some institutions are not strictly separated, and some positions are intertwined and the units are opposite.

The supervision of the work is not in place, and the cash on hand is rarely counted. Large expenses are paid in cash, and the phenomenon of white bars arriving in the treasury and private storage of public funds still exists in some units. The specific manifestations of private deposit of public funds are: (1) various administrative undertakings.

Sex fees, incomes from fines and confiscations, and income from membership fees of the Society are not recorded. (2) Rent and other income that should be included in the account of the financial accounting department of the unit or should be deposited in the financial special account is not recorded in time. You don't need a legal receipt to collect money, use white.

Article instead. (3) Transfer the funds to the account of the financial department of the unit by means of fictitious expenditure and return of funds, and set up a small treasury. 2. The management of fixed assets is not standardized. At present, the stock of fixed assets in some institutions and

The flow management is not strict, and there is a widespread phenomenon of "re-purchasing and building, neglecting management". The management of the use, maintenance, disposal, lease, lending, allocation and scrapping of fixed assets is not standardized, and the use efficiency of assets is low, resulting in

The loss of state-owned assets. Specific performance: (1) The management of fixed assets is chaotic, and institutions are very arbitrary in the management of fixed assets, and the demonstration of the purchase and construction of facilities and equipment is not sufficient, resulting in idleness. (2) Some units do not.

A clear management system, or the acceptance, storage and maintenance of fixed assets is a mere formality. Some units do not regularly clean up and count fixed assets as required, or fixed assets are not accounted for, forming off-balance-sheet assets, resulting in

Make the general ledger inconsistent with the subsidiary ledger and the book assets inconsistent with the actual assets.

(C) The financial management of public institutions lacks systematic and effective control.

1. At present, China's affairs

The source of funds for institutions is mainly state investment, and the state is the ultimate owner of the net assets of institutions. However, the state does not require repayment of the assets provided by them, nor does it require sharing economic benefits, but gives these assets to the public.

* * * Institutions operate and manage themselves. The state invests in it, but does not manage it financially. 2 institutions are generally active in striving for national financial investment, and strengthening financial management to improve the efficiency in the use of funds.

The lack of research leads to the absence of investment owners and weak management of fund use, which leads to the lack of effective control and supervision of resources. A small number of units have a serious phenomenon of overspending and waste, exceeding the standard to buy cars, travel with public funds and eat with public funds.

Drinking and public funds for high-end consumption, resulting in high conference fees, entertainment fees and vehicle maintenance fees.

(D) Problems in the budget management of public institutions

Mainly include

The following: 1. Pay attention to budget revenue and expenditure, but ignore budget preparation and evaluation, which makes it difficult for existing funds to play their due role. Some managers of administrative institutions believe that the internal financial management of the unit is to "ask for money and spend money" from finance.

In the process of "money", we don't know enough about the importance of budgeting, so we adopt a coping attitude, which forms a situation that we only run finance when something happens in actual work, which leads to the difficulty of budget implementation. 2. Because of the neglect of budgeting, thus

The arbitrariness of financial decision-making has been formed, resulting in the phenomenon of "looseness, dispersion and chaos" in management, which has greatly reduced the budget implementation of special funds. In the process of budget implementation, the expenditure examination and approval system is not strict, and the expenditure scope is expanded at will.

Give bonuses under various pretexts and raise subsidy standards; Change the use of funds at will, and the phenomenon of "earmarking" often occurs. 3. Although some units have compiled budgets, they do not follow up on the use efficiency of budget funds.

Even if the investigation is followed up, the analysis is superficial and the summary is simple. The benefit assessment is basically a formality, and the cost assessment is almost blank, which makes it difficult for many projects to achieve the expected social benefits.

(E) Problems existing in the internal control of financial management of public institutions

1. The internal management system of some units is not perfect, and some units have no special financial management institutions, and the internal audit supervision is only represented by one or more full-time or part-time agents. Some units have not implemented unified financial management.

Reason. 2. The accounting post setting and staffing are not reasonable enough, the business is too complicated, the staff has too many part-time jobs, and the responsibilities are not clear. 3. Audit supervision before, during and after accounting is a mere formality. A considerable number of units are not set up.

Audit institutions, which have established internal audit institutions, cannot play their due roles. However, there are still more rules that are not followed, and the established system is "printed on paper and hung on the wall" to cope with the inspection and audit of relevant departments, and the internal supervision is greatly implemented.

Discount. Excessive emphasis on flexibility when encountering specific problems makes the internal control system exist in name only, losing its due rigidity and seriousness. 4. Individual units require accountants to write on accounting data for the benefit of small groups.

Chapter, or false accounting, or false accounting, resulting in inconsistent accounts, false profits and real losses, or false losses and real profits, in order to achieve the purpose of tax evasion, concealment of assets and false performance. Some units that should set up accounts do not set up accounts and do not follow the rules and regulations.

Set up accounting subjects, keep vouchers, account books, accounting statements, relevant contracts, agreements and other materials, and try to fish in troubled waters and get through. 5. Some decentralized administrative fees and project expenditures to department management, which violated the.

Provisions on financial management of "two lines of revenue and expenditure"

Second, measures to strengthen the financial management of public institutions

(A) strengthen and improve the financial management system of public institutions, and establish an effective mutual restraint mechanism.

Institutions should establish practical financial management systems and accounting procedures on the basis of national macro-management and in combination with their own reality. Management of cash, examination and approval of property, distribution of examination and approval authority, finance

The formulation and implementation of the plan, the collection and use of funds, and the preparation, implementation, supervision and evaluation of the budget should be clearly and specifically stipulated. System formulation should reflect the principles of adaptability and operability, that is, system formulation must be combined.

The unit is practical, and it cannot be copied mechanically. The provisions of the internal financial system should be as easy to understand and easy to operate as possible, and closely related to the practice of daily accounting. Apply perfect internal control system to restrain financial banks.

In order to reduce or avoid all kinds of violations of financial discipline. It is necessary to strengthen control over weak links and important positions, refine responsibilities, and ensure that the system manages people and the responsibility goes to people. Incompatible positions must be separated to ensure the safety of funds.

All assets should be checked regularly to ensure that the accounts are consistent with the facts. We should also evaluate the implementation effect of financial management system and accounting process from time to time. When the national financial laws and regulations are changed or modified, or the evaluation finds that

When there is a weak link in the department control, it should be improved and perfected in time.

(B) Strengthen the construction of financial management team in public institutions to meet the needs of financial management under the new situation.

1. The leaders of public institutions should take the lead in earnestly studying the laws and regulations on finance and financial management, constantly improve the consciousness of implementing the financial management system, and enhance the ability of financial management and financial management according to law. We should fully realize financial management.

Manage the importance of work, and really attach importance to financial management from the ideological point of view. Regularly listen to the report on the budget implementation and financial management of the unit, support the accounting personnel to perform their duties according to law, and strictly follow the rules and regulations. Supervise subordinate departments

Door and staff to enhance the awareness of financial management, to ensure the implementation of various financial management rules and regulations. 2 to strengthen the quality education of accounting personnel and internal auditors, and constantly improve the politics and business of accounting personnel and internal auditors.

Quality. It is necessary to recruit some young people with accounting or auditing professional qualifications and professional knowledge in a planned way to enrich accounting and internal audit positions and continuously strengthen financial management. 3. To strengthen the business training of financial management personnel,

Update the knowledge structure, improve the level of business and policy, and meet the needs of the new situation of financial management of public institutions in the new period. Those who have made outstanding performance in the financial activities of the unit should be rewarded and reused.

(three) institutions pay equal attention to internal control and financial inspection, external audit, strict financial discipline, strengthen financial management.

Institutions should set up special financial management institutions or determine full-time internal audit and supervision personnel if conditions permit. Strict financial management procedures, clear functions, strengthen responsibilities, increase budget implementation, and strictly control expenditures.

Out of the standard. And regularly carry out internal financial inspection.

Conduct a comprehensive review of the financial revenue and expenditure of the unit, inform the administrative office meeting or the staff meeting of the unit of the inspection results and put forward improvement measures, and timely discover and correct the problems and deficiencies in financial management.

While strengthening internal control, public institutions should take the initiative to accept external supervision. To realize that internal supervision has its limitations, external finance, auditing, taxation, discipline inspection and financial supervision of higher authorities can make a single

Position management is more standardized, compliant and legal, making up for the lack of internal supervision. The financial department should strengthen supervision and inspection, combine regular inspection with special inspection, establish a tracking feedback system for various special funds, and strengthen supervision.

Governor, master the flow of funds, and manage and use all kinds of special funds well. Once all kinds of financial violations are detected, they will be dealt with seriously, plug all kinds of loopholes and prevent corruption. We should especially strengthen the supervision and inspection of extra-budgetary funds,

Check the rationality of the source, amount and destination of extra-budgetary funds, assess the efficiency of the use of extra-budgetary funds, and prevent excessive collection and illegal use of extra-budgetary funds.

(D) to strengthen budget management, increase budget binding.

Financial management includes three parts: budget formulation, budget implementation and supervision, and budget implementation assessment. It can be seen that budget work runs through financial management. Budget management should adhere to budget preparation, implementation and evaluation.

Pay equal attention to price, completely change the budget management mode of "only paying attention to budget execution and neglecting preparation and evaluation", scientifically and reasonably prepare departmental budgets, vigorously promote the "zero-based" method and performance preparation method, and implement the budget.

Comprehensive planning, all revenue and expenditure into the budget. In addition, it is necessary to further refine the budget revenue and expenditure items, implement the reform measures of government revenue and expenditure classification, and effectively ensure that the budget is in line with reality. At the same time, it is necessary to establish and improve a scientific evaluation system.

The lowest cost method and cost-benefit analysis method are widely used to evaluate and analyze, which provides scientific basis for management decision-making.

(E) Actively implement the centralized accounting system to ensure scientific and efficient financial management.

Centralized accounting in public institutions can strengthen accounting and accounting supervision by changing the management system of accounting personnel and accounting business processing procedures, curb corruption in administrative institutions from the source, and put an end to indiscriminate spending and extravagance.

Fee phenomenon, to improve the efficiency of the use of financial funds. The centralized accounting method of public institutions aims at capital control and focuses on strengthening financial revenue and expenditure supervision. An accounting center can be set up to manage money efficiently.

Orientation, all accounts and accounting business processing rights will be concentrated in the accounting center, unified accounting and management, and strive to minimize the cost and maximize the efficiency of accounting, management and supervision.

In short, with the development of market economy, it is necessary to standardize the financial management activities of public institutions, strengthen the financial management functions of public institutions, give full play to them, raise the financial management of public institutions to a new level, promote the healthy development of public institutions and better provide quality services to the society.