Research On Strengthening The Accounting Supervision Of Administrative Institution

With the continuous progress of China’s reform of administrative units who areusing and managing their funds more openly and efficiently, the demands for thesupervision of financial funds of the public are increasing at the same time, whichrequires the administrative institutions strengthen regulatory constraints when usingthe financial resources while performing their administrative functions and providingpublic services. In recent years,the state has promulgated laws and the Partyformulated regulations as well as the great efforts to crack down corruption in order toregulate the administrative institutions’ using the financial resources, but the problemsand contradictions are always existing in this area, which are even growing day byday. So strengthening the accounting supervision functions has a very important rolefor deepening the reform of administrative institutions.This article explored some of the problems existing the accounting supervision forthe administrative institutions and discussed the strategies to solve them.The authorhas analyzed the reasons why the administrative accounting supervision isweakening in China and gave useful advices to solve them by proposing the theoryof" internal closure,external public",through the literature,descriptive and caseanalysis and with the theoretical tools in the field of supervision and public finance,inorder to improve the efficiency of the financial capital and maintain the credibility ofthe administrative institutions.The article includes four parts:The first chapter introduces the definition andfunction, research background and significance, literature review, research methodsand theoretical tools.The second chapter analyzes the provisions of the laws,the situationof administrative units accounting supervision in China nowadays and the existingproblems.The third chapter analyzes the reasons of the problems in chapter2,including theinstitutional,personnel and cultural reasons.The fourth chapter puts forward a number of resolving methods.