Financial Management Reform Research Of Directly Under The Maritime System

This thesis uses the methods of documents and materials, theory analysis and comparative identification method, history research and empirical approach, inductive and deductive method, etc., adopting problem oriented research thinking. Summarizing the results of maritime business unit financial management system construction, finance management informatization construction, using the comprehensive budget management information system, carrying out the performance evaluation of the pilot, etc. which the maritime system has achieved. Analyzing the current situation and the existing prominent problems which the maritime financial management is facing at the present. The author puts forward the maritime system can follow the reform mode of finance management. This thesis has the following conclusions.(1) In terms of the budget reform, the allocation scheme of "Staffing levels, Zero-base budget", which the maritime system should carry out; the reform of the budget of the project emphasizes on scientific project classification management and the establishment of the competitive capital allocation mechanism; to change the traditional concept of public budget, using the appropriate legal budget public path.(2) In view of the inadequate protection of the resources, coming up with the feasible reform allocation mechanism of the collection of tonnage dues, striving for financial support of the local government, strengthening the funds safeguard of the logistics management department, intensifying the movement on increasing income and cutting down expenses, issuing maritime development bonds to fund projects, etc. which may solve the daily budget and project funding gap.(3) Discussing the feasibility of "tax-for-fees reform". From the perspective of the benefit of people’s livelihood, proposing to reform the port construction fee collection and management mode.(4) Analyzing the aspects that maritime system directly under financial management system needed to be improved, putting forward under the premise that follow the relevant laws and regulations, deciding whether to set up accounting institutions according to the objective reality and business, and deciding the number of accounting personnel configuration. The author gives the proposal on the thinking of the relationship between maritime sectors at all levels of fiscal management.(5) Putting forward to strengthen financial regulation directly under the maritime system from four aspects, which including promoting financial regulation the scene and frontier, by means of network technology, the reform of internal audit management system, carrying out financial director accreditation system, etc.