Research On Performance Of Financial Supervision Of Daqing

Financial supervision is an important component of management by government supervision. As an important function of public finance, financial supervision played an important role in promoting administration according to law, combating corruption at the source and safeguarding the normal operation of finance etc. In order to bring into full play of financial supervision of Daqing, this article utilizes Empirical analysis, Standard research, Inductive reasoning, Qualitative analysis, Quantitative analysis etc, and made supervision and inspection of Daqing education special funds as an example so as to make comprehensive and systematic research on efficiency of financial supervision of Daqing.Specifically speaking,the first chapter elaborated the market malfunction theory and other important management theory, narrated the public finance function and the significance of public finance surveillance, and proposed that we must limit government's function reasonably and display government function of finance management and supervision fully.The second chapter analyzed the problems existed in the management and use of special education funds in Daqing from 2005 to 2007, and deeply analyzed the reason for the weakness of financial supervision and the low efficiency of supervision in Daqing is that the imperfect financial supervision mechanism and poor supervision and management, and the internal cooperation and the information feedback mechanism have not established, the function by supervision and management has not fully displayed, and lack of synthetic evaluation of special fund and so on. And proposed that we should enhance the quality of financial supervision manages, should follow the PDCA circulation.The third chapter elaborated the financial supervision mechanisms of supervision in advance, process supervision and post-event supervision as its trinty, narrated basic implication and the intrinsic relations among the three inspectors, as well as the conceives of establishing supervision in advance, process supervision and post-event supervision. And elaborate how to set up such a mechanism, which takes established internal collaboration and information feedback mechanisms. suggested establish the budget management committee, the budget drafting department, the budget executive and in the budget surveillance department, must feedback major issue or the related information in work to the budget management committee regularly, establishes the internal cooperation and the information feedback mechanism, increases the surveillance dynamics.The fourth chapter elaborated financial supervision under the establishment of public finance frame. We should realize the goal and the result of financial supervision comprehensively, and play the function of supervision management fully. Proposed the suggestion and the mentality of how to strengthen the management of special education fund in Daqing, choose the method on achievements surveillance, use balance scoring computation method, carries out achievements surveillance on special education fund in Daqing.In brief, the establishment and the movement of new financial supervision mechanism will solve the weakness of financial supervision and the basic question of low surveillance benefit.