A Study On The Problems Of Financial Account Management-a Case Study Of S-City Special Account Management

With the emergence of financial accounts and the role of play,in 1986 the State Council issued a "notice on strengthening the management of extra-budgetary funds"(Guo Fa [1986] 44),provides for extra-budgetary funds by the financial sector " Plan management,financial approval,banking supervision," thus," special account storage " has become the country's general administrative and public institutions of the extra-budgetary funds to take the approach,making the pattern of financial specialization of the special funds and extra-budgetary funds two Special account system.Since the reform of the treasury management system in 2001,China has gradually established a modern fiscal treasury management system.This management system is based on the single account system of the treasury,and the payment of funds is mainly focused on the collection and collection of treasury.Household has become an important carrier for the effective management of financial funds,but also constitute a treasury single account system is very important part.Over the years,the Ministry of Finance in the strengthening of the management of financial accounts have issued a number of documents,for the opening of financial accounts,use,clean up and other aspects of strict requirements,local governments at all levels in accordance with the requirements of the relevant documents unified deployment The management of financial accounts has been strengthened and standardized,and achieved good results within a certain range.However,there are still many problems that can not be ignored in the management of financial accounts in the single treasury system.Some of them are still outstanding.In recent years,just as Jiangsu Zhang Meifang case and the financial funds were stolen in Jiangxi Poyang County,many other financial cases have exposed the local financial account security management is still a lot of loopholes.the main problem is that some areas of the special account of the number of special accounts,financial management's basic work is relatively weak,not in accordance with the relevant provisions of the establishment of financial accounts,in violation of the provisions of the use of financial account funds,the financial sector lack of strict internal control system.This paper intends to use the comparative analysis and empirical research methods,through the state of the financial account of the policy changes described in the management of financial account management to S City,the actual management of financial accounts based on the actual situation,Financial account management problems and reasons,combined with their own practical work,with reference to the results of other scholars,put forward countermeasures to solve the problem.Based on the evolution of China's financial special account and the evolution of management policy,this paper analyzes the present situation of the management of the special account of S City,analyzes and finds out the existing problems in the management of China's financial special account.Then put forward the corresponding countermeasures and suggestions.This paper analyzes the five stages of the management of China's financial special account,and clarifies the policy direction of the government in the current management of the financial account.At the same time,it analyzes the current situation of management of the S city financial account from the establishment to the personnel management to the fund allocation and the reconciliation of the account,and studies the possible problems of the management of the national financial account with the most basic and the most timely data.Based on the existing problems,this paper further analyzes the causes of the problems,the existence of institutional defects in the management of financial special accounts,the richness of local financial funds,ignores the risk of capital security.System does not attach importance to the lack of external supervision.Finally,this paper puts forward some suggestions on how to improve the system problems,strengthen the internal control and enrich the staff,so as to provide detailed information for the further deepening of the financial special account in our country.