Study On Financial Management Issues Of Government Investment Projects

Along with the socialist market economy system, throws the financing organizational reform to be thorough and the government invests the scale the unceasing expansion, the government investment project and the financial control work place become more and more importantly. In order to strengthen the current government investment project the financial control, enhanced the government investment project the benefit, the author has carried on the investigation and the discussion to our country government investment project financial control question.In this paper, theoretical analysis and investigation and study a combination of methods, by the author through government investment in the audit work, the construction of several in-depth site visits, held discussions with project personnel, access to financial information, Budget and Final Accounts, tender, comprehensive and in-depth on China's current financial management of government investment projects carried out investigation and research. To the government investment project concept, the classification, the characteristic and the management way have carried on the induction summary.This article analyzed our country government investment project existence to throw the financing organizational reform advancement slowly, the project decision-making examination and approval endless science, the financial control foundation weak, the specialized talented person lacks, items of basic construction ultra plan ultra scale phenomenon universal, the financial fund loss waste was serious, the capital construction management attenuated and wastes and so on the question seriously. And an aim at the existence the question, analyzed has had these questions main roots. This article profits from the developed country government investment project financialcontrol the experience, and aims at our country national condition, proposed the strengthened government investment project financial control 6 countermeasures: (1) according to the different type project characteristic, proposed the reform government throws the financing management system, the guard investment risk countermeasure, specially invests the competitive project in the government on the financing channel, proposed take the enterprise as the investment main body, gradually uses the project registration to set up a file the system to replace the present administrative examination and approval system, by the enterprise independent decision-making, from the load risk, carries on through the market-finances, the investment, the construction and the management financing pattern; (2) comments from the consummation demarcates the sign means, the standard tender bids the management, the strengthening government procurement transaction central function, the support and the development tender bids aspect and so on proxy organization obtains, comprehensively consummates the project tender purchase control system; (3) from the perfect related system, strengthens the surveillance, aspect and so on strengthened project fiscal budget obtains, carries out the capital construction fund centralism payment system; (4) implements the government investment project generation of organic finance financial control, strengthened fund supervising and managing dynamics; (5) take the fund management as the core, take "the responsibility cost management" as the goal, the strengthened construction enterprise financial control, establishes the science reasonable financial control system and the financial management system; (6) from strengthened the government investment project the financial audit aspect to sound legal system and the audit of the six combined.Major innovations: First, government investment in competitive projects and financing channels, the proposed investment by enterprises as the main body, and gradually registration filing with the project to replace the current system of administrative examination and approval system, by the autonomous decision-making enterprises, own risk, through the market Financing, investment, construction and operation of the financing model. The second is to strengthen the investment projects audited the financial aspects of the legal system to strengthen the building of the audit recommendations and improve the quality of the audit of the six combined.