Research On The Problems And Countermeasures Of M City Funds Accounting Perspective

Since the expenditure of public funds from the Central Committee, management of China’s funds has become a hot topic, according to statistics, the number of public budgets at all levels of government and administrative institutions is decreasing year by year. Research on how to manage how public funds, how to manage the operation cost, improve the open system of government departments and supervision system problems has gradually become hot. Therefore, this thesis from the perspective of public funds management accounting problems and Countermeasures in the research center has become a. This paper uses the principal-agent theory and the interest theory as the theoretical foundation, the three funds management provisions of the newly enacted, clarifying the related concepts, taking M as an example, combined with M32subordinate units in20131-9month three funds budget implementation, the M has32subordinate units abroad (exit) fee, the official business with the car purchase and operating expenses, the number of official reception, budget execution, the number of extra costs were compared, found on business abroad (territory) fails to timely write off, to travel budget regulatory issues such as lack of existence of cost management; the official business with the car purchase and operating cost management budget overruns, overstaffing, supervision is not perfect, the purchase funds violations zero penalty problem; official reception costs exist budget overruns, standard, scope, lack of internal control system is not perfect, the invoice management chaotic and so on questions. Combined with the M under the M32unit funds situation, from the perspective of existence of accounting subordinates public funds management in the32units of the problem and illegal means, the existing three problems in the management of funds were analyzed, one is the budget management system and inefficient, and the lack of budget performance not on efficiency in the use of funds for evaluation; on the other hand, the financial accounting system is not perfect. The above analysis is proposed to improve the accounting supervision on public funds in particular, mainly including budgeting method, improved public funds of funds budget performance mechanism, improve public funds of financial accounting, settlement and audit supervision, implementation of funds for public system, fine Of the three funds open content etc.