At present, the financial management of administrative institutions in our city is managed by the relevant provisions of the Municipal Finance Bureau. The Municipal Finance Bureau has implemented budget revenue and expenditure index management for all units, effectively controlled the expenditure scale in recent years, and made the expenditure budget more scientific, reasonable and standardized. For example, "personnel expenditure" and "personal and family subsidy expenditure" are compiled by person; Another example is the personnel public funds in the "limited public funds", which are determined according to the classification quota standard. At the same time, the financial affairs of municipal administrative institutions have the Measures for the Assessment of Financial Management of Yuyao Municipal Administrative Institutions, which clearly defines the completion rate of income plan, self-sufficiency rate of funds and financial management measures of each unit. Then, under the macro-control and management of the Finance Bureau, how to do a good job in the financial examination and approval of this unit? The author talks about two immature views on how the top leaders of the party and government supervise the examination and approval of financial expenditure.
First, establish rules and regulations to ensure the supervision of the "number one" in financial examination and approval.
System is a code of conduct. Comrade Deng Xiaoping said: "The mistakes we made in the past are certainly related to the ideological style of some leaders, but what is more important is the organizational system and work system. A good system in these aspects can make bad people unable to do anything at will, and a bad system can make good people unable to do good things fully or even go to the opposite side. " It can be seen that system construction is very important. It is the primary task to formulate a financial management system that conforms to the actual situation of the unit. Due to the different business work undertaken by various administrative institutions, the financial revenue and expenditure items are also different. Therefore, each unit must have a set of financial management system that conforms to the actual situation of the unit. Perfecting the system is only the first step of system construction, and implementing the system and measures is the key and ultimate goal of system construction. As the "number one", we should not only set an example in the implementation of the system, but also have measures and means to implement the system, be good at guiding various functional departments and their staff, and take consciously observing the system as a self-discipline behavior in financial activities.
Two, classified management, to ensure that the "number one" to implement financial supervision.
On the basis of establishing the financial management system of this unit, classified financial management should still be implemented, which is not only an extension of the financial system, but also an important content of supervision.
1. Reasonably divide financial expenditure items. The financial expenditure approval items of administrative institutions can generally be divided into five categories:
The first category is personnel expenditure, subsidies to individuals and families, and daily public expenditure. This kind of expenditure is the actual number of people in the unit and public expenditure within the wage allowance and subsidy standards and quotas uniformly stipulated by the state and local governments.
The second category is special expenditure, which is the special funds allocated by the financial department and superior units for designated projects or purposes and needs to be reimbursed separately.
The third category is business entertainment expenses. This expenditure includes meals, gifts, etc. This is the most difficult for the examination and approval personnel to grasp.
Fourth, the amount of single expenditure is relatively large.
The fifth category is the approver's own expense.
2. After all financial expenditure items are classified into the above five categories, the "top leaders" can conduct examination and approval and supervision respectively.
(1) Category I expenses. Because these fees are standardized, regulated and fixed. Examiners are easy to master. On the premise that the reimbursement procedures are complete, (indicating the purpose, signed by the handler, witness and approver) can generally be solved by the cashier and accounting supervision of the municipal accounting center.
(2) For the second and third types of expenses, the special expenses are highly professional, and the amount of funds is large, the amount of expenses is flexible, and the nature of business entertainment expenses is complex. Therefore, the expense budget table should be filled in by the handling department and the handling personnel, and reported to the "top leader" for approval, and the deputy leaders in charge of examination and approval should master the examination and approval within the budget quota. Doing so is conducive to the "number one" to grasp the major capital activities of the unit in time and really play a supervisory role.
(3) For the fourth category. Because the amount of single financial expenditure is relatively large, it needs the collective discussion and decision of the unit leadership. The amount is generally determined to be more than 10 thousand yuan.
④ The fifth category. The municipal party Committee document clearly stipulates that the expenses of the leaders in charge of examination and approval shall be examined and approved by the "number one".
In a word, whether it is the "number one" or the deputy leader in charge of finance, its purpose is to do a good job in building a clean government. Therefore, the financial expenditure of the unit must be made public among government officials. Only under the supervision of cadres in party member, the construction of clean government of leading cadres of the Party and government can be done well. Of course, given the right of supervision, there is also the problem of correctly exercising power. We should not only dare to supervise, but also be good at supervision; It is necessary to have a profound understanding and standardized operating procedures, so as to ensure that the supervision power is implemented.