The Financial Supervision Research In Administrative Institutions

In the development of socialist market economy, building a harmonious socialist society, to strengthen the financial management of administrative institutions, guarantee the safe and efficient use of funds, finance, is a relationship between our social and economic development of the country as well as the relationship between global, important work of our people to the vital interests of the people, is a prerequisite for all levels of government to do the public service and social management, is the party and the government serving the people put one’s heart and soul into the purpose by the financial basis of implementation. We must fully recognize the importance of financial supervision, continuously according to the new situation, new problems, new thinking method, to find new solutions, to further study with the scientific outlook on development, to strengthen supervision and management at all levels of the administrative institutions of financial funds, for the development of socialist market economy and the construction of socialist harmonious society escort.The author is a administrative institutions of the grass-roots financial workers, has been working in the forefront of reform of financial management system in recent years, witnessed the city level accountant appointment system reform, the reform of the centralized accounting system and treasury centralized payment reform, with rich practical experience. In this paper, this work from the author’s own point of view, based on the JN city administrative institutions financial supervision practice, by combining theory with practice, normative research and case analysis methods, the administrative unit financial supervision of the status quo, characteristics and genesis analysis of description, the shortcomings of discovery and analysis, combined with a typical case, and then put forward and strengthen the financial fund supervision countermeasures and suggestions. In order to make financial supervision more comprehensive and in place, so that the use of fiscal funds more safe and effective.This article from the administrative institutions to use financial and regulatory background, layers of depth, from the shallower to the deeper. First mainly introduced the administrative institutions financial supervision research background and the significance, literature review, research methods. Secondly, describes the definition of administrative institutions, administrative institutions financial supervision concept and characteristics, and the centralized accounting system and treasury concentrated payment theory, as the theoretical foundation. Then, specific to the situation of our country, introduces the institution of our country administration financial supervision of the status quo, and the problems and causes of the problems were analyzed, for the next chapter leads to specific examples to do the groundwork. Again specifically to JN city as an example, introduced the JN City financial regulatory reform main way, the fund supervision effect, as well as the current regulatory problems and causes, then we put forward to solve the countermeasure foreshadowing for following an antidote against the disease, made clear direction. And then the connecting leads to the countermeasures to perfect the supervisory system of JN city finance capital. Based on the JN city finance supervision and control of funds the achievements and existing problems of analysis, in particular in the consolidation of accounting center construction, comprehensive financial audit supervision, perfect the administrative institution of internal management, strengthen financial budget management, strengthen administrative institutions accounting work team construction five respects put forward to perfect finance capital on the supervision of the administrative institutions. The last part is the conclusion part, makes a summary of the previous studies, draw five conclusions.The main innovation of this paper is on the basis of analysis of China’s administrative institutions of financial funds and supervision on the surface, to do a detailed analysis of capital JN financial regulatory reform in the "centralized accounting and treasury concentration payment system combining" way, accounting center as an independent financial sector and other departments at the same level of the third party supervision department, although it is independent and has the ability to restrict each other, but there are still some deficiencies and problems, and puts forward some suggestions for improvement; at last, with the central requirements public "3public funding", strengthen anti-corruption work, against waste and so on the new policy, done some thinking on the future development of financial supervision system. In conclusion, this case is the forefront in the country concerned, there are many worthy of further research and exploration of the problem.