Extra-budgetary Resources Management In The Administrative Departments And Institutions Of The Problem And Countermeasures

China's administrative departments and institutions is a unique Extra-budgetary funds mode,which effectively made up for the lack of budgetary funds,but there are also a lot of problems,the paper intends to audit their own professional point of view,expressed through internal control and give full play and audit oversight role,in the management of extra-budgetary funds to improve the existing problems.This paper uses a combination of theory and practice,the field of enquiry and empirical analysis,the institution from the current management of the funds,from the internal control systems and external monitoring force two areas, theoretical analysis of the budget in the management of funds on the reasons for the problems discussed in the administrative institutions on the management o Extra-budgetary funds,internal control system and the external dual system and the resulting lack of all kinds of contradictions, how to strengthen audit and supervision from the management and several other aspects of the management role,the corresponding rectification measures.This paper is divided into four parts,the first a general overview of Extra-budgetary funds,the management of Extra-budgetary funds on the importance of the management of Extra-budgetary funds at home and abroad to carry out the study summarized proposed for the current management of extra-budgetary funds deficiencies,that is,on strengthening the management of Extra-budgetary funds,but at this stage literature detailed financial sector,but how to strengthen the institutions of the internal control system,and how the auditing departments of Extra-budgetary funds in order to improve the audit of extra-budgetary funds Management rarely involved.This lack of departure,the article explained on the objective of strengthening the management of Extra-budgetary funds,the research methodology and the perspective of innovative research;from the second part of the administrative departments and institutions on the management of Extra-budgetary funds widespread problem - not done on the link charges legal compliance in financial management has not done a legal regulation,the management of bank accounts not done a legal regulation on these three aspects,and from their own perspective of the work of the audit,cited examples that the extra-budgetary funds Management in real life and the problems that exist in this analysis;third part of the internal control system and the units both external system start of the management of Extra-budgetary funds the cause.PartⅣmainly from the point of view of the auditing profession, the administrative departments and institutions on how to strengthen internal control and auditing departments to audit how to Extra-budgetary funds,and from the update on the extra-budgetary funds and strengthen awareness of the link in the management of extra-budgetary funds, Jiaoyobibujia to implement the education tax so that this part of a more stringent cost management,strengthen supervision of all aspects of special forces is to strengthen the supervision of the people to enable the Extra-budgetary resources more open transparent to crack down on corruption,malpractices The six aspects of the management of Extra-budgetary funds to the measures carried out a detailed elaboration of the corresponding measures for improving the summary and extra-budgetary funds made that,as economic reform and the continuing development of the various systems of continuous improvement,the constant sound laws and regulations,as a special extra-budgetary funds will be the ultimate form of funds from the stage of history.