Research On Financial Supervision In Administrative Institutions In China

At present, domestic and foreign government, experts, scholars and public are very concerned about the issues on the supervision to financial funds, as it collected from taxpayers, is to carry out the functions of administrative institution for the public infrastructure and social services. Since reform and opening, a series of major reforms were implemented in our country to strengthen supervision of financial funds. But because of the lag in financial expenditure management system and the decentralized appropriation of financial funds, it caused that a massive amount of funds stuck in the use of units, thereby reducing the effective of financial funds. There is illegal occupation and embezzlement in the process of using funds; Some units open many accounts, lack transparency in the appropriation of funds and violates financial discipline,etc.. It`s easy to breed corruption.The paper beginning with how to strengthenl management to financia funds. By analysising the importance and the problem existing in management to financial funds under the current financial system, it educed that financial management regulation exposed some defects in prevention of corruption. Then this paper introduced some representative methods at home and abroad, combining with the work experience, which want to analyze the background of establishing accounting center in Le Shan. It focused on talking about the background, achievement, confusion and reasons to set up the Centre for strengthening supervision of financial funds, particularly this paper provide some suggestions about the status, the existing problems and development direction of the Centre. At last, it summarizes the full text from Multi-dimensional perspective. On the one hand, it affirmed positive role of centralized accounting system for administrative units, on the other hand, in order to improve this centralized accounting system, it proposed that the center need to work together with accounting units and audit regulators. At the same time, the paper looked forward to the future and hope that the center is reformed to meet the demand for financial accounting, centralized payment and auditing with the progress of the times, leadership attention, the business needs and prograss of computer technology. Then it comes to a conclusions on supervision of financial funds, that is duty segregation and division of responsibilities for different subject.This paper studied the advantages and disadvantages of the administrative supervision of financial funds under the current accounting center operation mode, combined my working practicality, using the opportunity to contact with staff of accounting center, in a addition to the practicality experience and relevant theoretical knowledge on management of financial budgets and final accounts. This study is to find the direction and ideas of accounting center in next reforming, and to explore a better supervising way for the financial fund of administrative institutions which suited to the present conditions of our country.