Study On The Problems And Countermeasures Of Special Funds Management In Administrative Institutions

Administrative institution special funds are the payment that administrative institutions apply to the financial department for to accomplish a specific task. Administrative institution special funds invested over the years has achieved some success, but there are some problems on the use and management that investment target is not clear, there is lack of proper performance evaluation and effective supervision mechanism, the effect of special fund investment is not obvious, and waste phenomenon is very serious. Because the special funds for government administrative work is great, how to use the special fund directly determines the investment effect of the financial fund. Therefore, the analysis and study of the use and management of administrative institution special funds is particularly important. Relative to the enterprises, the administrative institutions as the public sector provide public services without consideration of management benefit, and the main risk is the inefficiency, waste and fraud in the use of special funds, so suitable risk coping strategies are to be made according to specific circumstances, with the risks put in the controllable area.In order to make the administrative institution special funds come into effect, spend special funds on the most important aspects, and eventually make administrative institution to give full play to its functions, this article analyzed and studied the current management of special funds. It found problems of administrative institutions in a special fund management as following:the system construction and implementation does not reach the point; the professional skill of financial personnel staff is low; the budget and the use scope of special funds are unreasonable and not clear; receipt and invoice are not standard; the unit leaders don’t take it seriously; working mechanism and evaluation index are not sound; department set is unreasonable, and there is lack of effective supervision mechanism, etc. From the perspective of the problems existing in the management of special funds, the author found out the basic cause of the problems, and put forward the management measures of administrative institution special funds:administrative institutions must first tap the potential of system and individual and to set up a sound system. Executable system is the guarantee of special fund for special use. High level accounting professionals should be cultivated to prevent risks effectively. Secondly, special funds management should be controlled from the source to improve the level of budget control. The use scope of special funds and the management of the paper must be clear and standardized. The unit leaders should focus more concentration on the management of special funds, improving the leadership assessment index of the term. And the sound working mechanism and reasonable departments and posts should be established and improved. Lastly, auditing and supervision mechanism should be strengthened, and the performance evaluation is to be improved, etc.