Research On Internal Control System Of Collection And Expenditure In Transportation Dep., Hubei Province

This article expatiates on the inner control system study in expenditure fund in administration, giving some advices and reasons on the study, to perfect the inner control system in collection and expenditure fund in administration to match the economic developing speed step by step.The best way is translating many little systems controlled by many organizations into a great system controlled by Department of Transportation. It is to reform the inner control system in expenditure fund in administration.In view of the present actuality in Department of Transportation, to perfect and innovate the inner control system in collection and expenditure fund in administration is supposed to operate step by step, phase by phase. In the article, it is divided into four steps:First, separate the enterprises from administration.Ensure the efficiency of inner control system from the environment.Second, set up an accounting system combining the accounting center with the accountant accreditation.Analyze the reason for combining the accounting center with the accountant accreditation. Discuss some issues in combining the accounting center with the accountant accreditation, for example, about accounting system reform, accounting entity, accountants organization, manager management. The most important part is how to implement the system.Third, perfect financial inner control system , booking ,and "double system control".Perfect financial inner control system by separating the expenditure from the income and operate by systematization and Informatization. On systematization, strengthen "double system control "for income; normalize booking for expenditure. On Informatization, create management information system to collect car fare; perfect the inner control about intranet accounting system.Fourth, create inner budget system.To control financial operation by budget, relate to the creation of innerbudget system and some mutual issue to be noticed.Of course, the four steps needn't operate in turn. Better the former step accomplished, more efficient the latter step will gain. Finally, we will set up the innovated income and expenditure inner control system in Hubei Province Department of Transportation step by step.