| Financial funds is the funds under the direct control of the government and its affiliated institutions,and the financial guarantee for the state to carry out its work.It is of great significance to improve the supervision of financial funds and ensure the safe use of the financial funds in the new era to promote an efficient and clean government.The key problem to be solved urgently is how to effectively enhance the level of supervision of financial funds,avoid non-essential financial funds expenditure and improve the efficiency of funds utilization.The centralized accounting system is a powerful measure to strengthen the supervision of financial funds.Compared with the previous decentralized management of funds,it is more conducive to improving the efficiency of the use of funds,strengthening financial supervision,and standardizing the financial basic work in the administrative institution.Through combination with other supervision systems of financial funds and measures,centralized accounting system will control corruption at the root and ensure the financial funds using safely and efficiently.This thesis takes the supervision of financial funds of Water Resources Department of X province as the research object and the establishment of accounting center as an example to launch the relevant research.Firstly,it introduces the research background,objectives,significance,methods and the existing research results of the academic community.On this basis,it explains the concepts of fiscal fund supervision,centralized accounting,and fiscal fund supervision in the view of centralized accounting,and discusses the application of principal agent theory and rent-seeking theory in fiscal fund supervision.Secondly,it introduces the background of the establishment of the accounting center in the Water Resources Department of X province,the management system of the accounting center,and the current situation of the supervision of financial funds after the establishment of the accounting center.Then it discusses the problems existing in the supervision of the financial funds of the Water Resources Department of X province,making the cause analysis before it puts forward some countermeasures for improvement so as to provide a scientific reference for the deepening reform of the financial system of the Water Resources Department of X province and other administrative institutions,and further promote the management level of the financial funds of the administrative institutions.Last but not least,On one hand,this thesis affirms the superiority of the centralized accounting system in strengthening the supervision of financial funds.On the other hand,we should actively deal with the new problems and challenges it presents in face of the supervision of financial funds,and through exploring various effective measures,to further improve and optimize the supervision system of financial funds in the administrative institutions. |