Study On Financial Management Problems Of Animal Husbandry And Veterinary Station Of Villages And Towns In Chongqing

Animal husbandry and veterinary station of villages and towns is not only an important agricultural institution, but an key position in rural economy. The real aim of its financial management is not for profit maximization but to finish some plans and tasks more efficiently.The author analysises financial management problems of animal husbandry and veterinary station of villages and veterinary station of villages and towns in Chongqing, then provides two kinds of countermeasures: centralized accounting and internal control system. The former resolves the problems from accounting, and the latter resolves those from internal control system.This paper is composed of four parts as follows:Part I : Basis of the TheoryAnimal husbandry and veterinary station of villages and towns is not an enterprise but an agricultural institution whose financial management has special aim, task, and character. Centralized Accounting System is a new kind of management system of accountant .The Internal Control Theory concludes Internal Check. Internal Control and Internal Control Structure. The paper mainly discusses internal control structure.Part II: Problems and AnalysesThe problems resulted from asset management and extra-budgetary funds are main problems. The mam reason is that accounting and internal controls are not standard. The* reasons result in risk supervision.Part III: The First Countermeasure: Centralized Accounting SystemCentralized Accounting System is. a new kind of management system of accountant, strengthens accounting supervision, affecting the following internal control system. Centralized accounting system is a new accounting form which need deal with somerelations and adhere to some principles.Part IV: The Second Countermeasure: Internal Control SystemInternal Control System the base of strengthening financial management, is the major project in this paper. Asset internal control is the focal point of internal controls, at the same time, the other items of financial management need corresponding internal controls.Part V: Internal Control System Integrating with Centralized Accounting SystemCentralized Accounting System affects on Internal Control System. In order to put Internal Control System into effect, Animal husbandry and veterinary station of villages and towns must make good use of internal and external human resource to strengthen division of responsibility.