The Administrative Institutions Financial Unified Income And Expenditure Account

At present, because the control and use rights of financial resource are not separated effectively, the administrative units, in its financial management process, often have problems, such as big financial risks, inefficient use of financial resource and distortion of accounting information. All of the prob I ems are neither conducive to the improvement of power efficiency, nor helpful to the maintenance of government image.I n order to so I ve those prob I ems, the author design and build a new financial management for the administrative institutions, especial ly for the prefectural (city)-level units, that is unified financial control and settlement accounts. In this pattern, the center of the unified financial control and settlement accounts defines the financial management principles of centralized controlling and unified configuration of financial resources, scientifically f ormulates and strictly implements the standard of income and expenditure, gradually standardizes financial management processes, continually strengthens the accounting management of accounting staff, accounts and f i les. All of these can achieve transparent and a full range of supervision to the income and expenditure of funds, and can control the financial risks effectively. More importantly, this pattern of financial management will play a significant role in improving budget preparation, and promoting the efficiency in the use of funds and quality of accounting information.For the sake of supporting to realize these objectives, we must establ ish the appropriate information systems. In addition to dock with the external information systems of government, finance, and auditing, these systems must construct and optimize the information system of total budget, financial accounting, asset management, and government procurement. Specifically, the external docking including connecting with the government information system in order to ensure payments and settlement by laws, connecting with financial information system in order to promote payments and settlement strictly enforce the budget, and connecting with auditing information system in order to be convenient for external supervision and inspection. Internal information system construct ion mainly includes the following four aspects:firstly, to establish and perfect the overall budget information system will each unit all economic activity into the budget and ascend budget refinement level; Secondly, and improve and strengthen financial accounting information system to improve the quality of accounting information and evaluat ion units ruling efficiency; Again, construct and optimize the assets management information system to fully grasp every unit asset utilization and overall allocate each unit idle asset; Final ly, build and strengthen information platform of government procurement to fill each un it asset demand gap and save each unit asset acqu i sit ion cost. Apart from these, the center of the unified financial control and settlement accounts should establish and improve the information disclosure mechanism, and timely disclose the financial information of the administrative institutions, so as to ensure openness and transparency of financial information and to facilitate supervision and inspection.