Administrative Institutions Supervision Of Financial Funds

At present, domestic and international community are concerned about the fiscal supervision. Financial capital is the country to achieve its function, is part of social product distribution on the basis of the national power of the monetary form, mainly for the country to collect the unpaid taxpayer money, is the country to carry out the work of the financial guarantee. Since the reform and opening up, China’s financial management system carried out a series of reform and improve, to adapt to market economy development financial system has been basically established, finance has made an important contribution to economic development and national construction, provides financial security for the emergency response to various social. However, China’s current fiscal expenditure management system is still not perfect, the management level is not high, in the fiscal expenditure in the use process has allocated opaque, issued layers, decentralized payment, information feedback delay, a lot of money stranded, occupied, embezzlement, corruption, fiscal expenditure efficiency and the efficiency is not high, the phenomenon is relatively common. Some departments and units tend to focus only on financial capital, but ignore the use of fiscal funds performance, resulting in waste and loss. By the financial reason should benefit the people, and must not become a source of graft and corruption. How to strengthen financial supervision and control of funds, effectively avoid or reduce waste and loss of fiscal funds, improve the level of performance of financial funds for the government, their ability to provide a guarantee, is an important and arduous task. It is an important content of government to fulfill the social management and public service functions of comprehensive.In this paper, how to strengthen financial supervision, improve the efficiency of financial funds as the research starting point and the foothold, the corresponding introduction through selecting typical financial regulatory practices, and unifies the related theory knowledge and in recent years its in government departments from the financial work, main problems of supervision of the administrative institutions the fiscal and current financial supervision and the reason analysis correlation. Focus on the quality and Technology Supervision Bureau of Sichuan Province to strengthen financial supervision and the implementation of basic unit of centralized accounting agency accounting background, practice, effect, problems in-depth analysis, put forward some relevant suggestions on operational situation of grass-roots unit centralized accounting agency accounting mechanism and its development in the future. Implementation of centralized accounting agency accounting of the administrative supervision of financial funds to play a positive role in certain at the same time, put forward the centralized accounting agency accounting institutions and grass-roots units should make joint efforts, further strengthen cooperation and coordination, and constantly improve the grass-roots unit centralized accounting agency accounting system, more accord with strengthening the administrative supervision of financial funds and improve the performance of realistic need the use of financial funds. Finally, expect the grass-roots unit centralized accounting agency accounting can provide a reference to the provincial vertical management system, strengthening the supervision of basic unit finance.The main contribution of this paper:through the research and analysis of relevant theory and case, the vertical management system to implement grass-roots unit centralized accounting agency accounting, not only has a certain theoretical basis, and have achieved good results in practice, as the provincial vertical tube department ideas and direction of the next step of reform and development of financial management, is the vertical management departments to strengthen supervision of financial funds, grass-roots unit of effective ways to improve the use of funds, but also for the research of academic circles how to construct our country administrative vertical management system financial supervision system plays the role of cast a brick to attract jade. The main shortcomings:one is the accounting of the administrative units with strong Chinese characteristics and literature has not comprehensive, not on foreign administrative institution accounting centralized accounting literature briefly; two is due to its have little talent and less learning, on the analysis of problems related to proxy accounting concentration is not very comprehensive and profound.