G单位“三公”经费控制存在的问题与对策

发布时间：2018-01-22 17:49

本文关键词： “三公”经费财务管理内控制度　出处：《山东财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着近年来我国行政事业单位“三公”经费逐步公开,《党政机关厉行节约反对浪费条例》等规定的出台,《中华人民共和国预算法(最新修订)》等政策变化以及政府信息公开制度的推进,都给行政事业单位财务管理中“三公”经费的管理提出新的要求、新的挑战。财务管理工作更要积极改革,应对挑战。本文基于“三公”经费公开的背景,查阅了大量资料和相关文件规定,结合G行政事业单位财务管理的实际,对G行政事业单位从财务管理的组织设置、人员设置到财务运作进行分析,找出了在“三公”经费管理中存在的预算编制科目细化不充分、管理人员素质偏低、对“三公”经费公开执行力不强、公车运行支出难于管理、审计职责缺失等五个方面的问题。本文着力于从G单位财务精细化管理工作的实际出发分析问题存在的原因,并通过介绍临沂市A单位、枣庄市X单位以及B高等学校的3个先进财务管理经验的案例,发掘与G单位“三公”经费管理相适应的做法,从中得到启示。文章最后对如何进一步完善G单位“三公”经费管理体系提出了六点对策建议：一是加强财务日常审核,促进“三公”经费管理规范化；二是严格控制G单位“三公”经费执行；三是扎实预算编制、紧盯预算执行；四是将“三公”经费的执行情况纳入考核范畴；五是健全G单位资产管理系统；六是加强G行政事业单位财务内控制度。为促进G单位财务管理工作再上新台阶建言献策。本文在对相关文献进行总结的基础上,以G单位的财务管理为案例,对“三公”经费的管理进行了分析,不仅有助于G单位自身财务管理的提高,而且对行政事业单位“三公”经费的管控具有现实的指导意义。
[Abstract]:In recent years, the "three public" funds of administrative institutions in our country have been gradually made public, and the provisions of the regulations on strict Saving and opposing waste by the Party and Government organs have been issued. The "Budget Law of the people's Republic of China (the latest revision)" and other policy changes, as well as the promotion of the system of disclosure of government information, have put forward new requirements for the management of the "three public" funds in the financial management of administrative institutions. New challenges. Financial management should be actively reformed to deal with the challenges. This paper based on the "three public" funding disclosure background, access to a large number of information and related documents. Combined with the actual situation of financial management in G administrative institution, this paper analyzes the organizational setup, personnel setup and financial operation of G administrative institution. To find out that in the "three public" fund management, the budget preparation subjects are not detailed enough, the quality of the management staff is low, the "three public" funds public execution is not strong, the running expenditure of the bus is difficult to manage. This paper focuses on the analysis of the causes of the problems from the reality of the detailed financial management of the G unit, and introduces the A unit of Linyi City. The cases of three advanced financial management experiences of X unit and B university in Zaozhuang city are explored, which are suitable for the fund management of "three public" units in G unit. Finally, the article puts forward six countermeasures and suggestions on how to further improve the "three public" fund management system of G unit: first, strengthen the daily audit of financial affairs and promote the standardization of "three public" funds management; Second, strictly control the execution of "three public" funds in G unit; Third, solid budget preparation, pay close attention to budget implementation; Fourth, the implementation of the "three public" funds into the scope of assessment; Fifth, improve the G unit asset management system; Six is to strengthen the G administrative institutions financial control system. In order to promote the G unit financial management work to a new level of advice. Based on the summary of relevant literature, this paper takes the G unit financial management as a case. This paper analyzes the management of the "three public" funds, which is not only helpful to the improvement of the financial management of the G unit itself, but also has practical guiding significance to the management and control of the "three public" funds of the administrative institutions.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F810.6

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