Thoughts on Reforming the Approval of the Current Administrative Unit Funds "One Pen" (Investigation Report Sample)
From "a pen approval" to "multiple pen review"
------Thoughts on reforming the approval of the current administrative unit fund "one pen"
At present, the financial expenses of administrative units in China are generally the method of “one pen approval” for the person in charge of the unit, that is, the person in charge of the unit will review and sign the relevant documents, and then the financial personnel will be reimbursed according to them. . It should be acknowledged that this method of examination and approval of financial expenses has played a positive role in changing the previous situation of multiple financial management and strengthening the responsibility of the unit responsible person for financial expenses. However, it should also be noted that with the continuous development of the situation, this highly centralized approval mechanism has not met the requirements for strengthening accounting supervision proposed in the Accounting Law, which is not conducive to the role of accounting personnel in monitoring, and is not conducive to The supervision of "two powers" is not conducive to the smooth implementation of financial disclosure, which is not conducive to people's participation in supervision, and financial management has formed new loopholes. Failure to implement reforms in a timely manner will inevitably further affect the building of a clean government and the relationship between the party and the masses, and affect the smooth implementation of the Accounting Law.
The modern financial management system no longer favors the centralized approval mechanism, but requires the establishment and improvement of internal control mechanisms, and the implementation of multi-level audits and comprehensive supervision. In accordance with the relevant requirements of the central government and the principle of financial disclosure and “two powers” supervision, the current “one pen approval” system will be reformed, and a “financial expenditure review team” composed of unit heads, accountants and employee representatives will be established. The "one pen approval system" was changed to "multiple pen examination system." The so-called "multiple pens review" means that every expenditure of the unit is required to fill in the declaration form in advance, and the expenses can be paid after the approval of the office of the director; in the case of reimbursement, the accountant first checks the legality and normativeness of the expenditure document; The employee representative shall review and sign the rationality and authenticity of the flow of funds; then the person in charge of the unit shall approve the signature; finally, the accountant will check the account, and the expenses will be changed from “black-box operation” to “sunshine operation”, so that the public can understand Also leads an innocence. The auditing of accounting personnel is to play the role of accounting supervision. The audit of employee representatives is the need of financial disclosure. The approval of the unit responsible person reflects its authority and responsibility for the decision-making of economic activities of the unit. The above three parties sign the necessary conditions for reimbursement of expenditure documents. Indispensable.
This kind of "multi-pen-signing" type of financial expenditure approval mechanism has reached the level of multi-gate, front-end, level-level, and joint responsibility to achieve democratic financial management, supervision and financial management, and scientific financial management. From the operation of this bureau, it has been rejected for half a year. There are 89 white strips, amounting to 14,256 yuan, and 24 bills are rejected for informal bills. The amount is 27,400 yuan, which has the following advantages:
First, it is conducive to improving and perfecting the internal accounting supervision system of the unit and ensuring the smooth implementation of the Accounting Law. Article 27 of the Accounting Law stipulates that all units shall establish and improve the internal accounting supervision system of the unit. Among them, the procedures for mutual supervision and mutual control of decision-making and implementation of major foreign investment, asset disposal, capital dispatching and other important economic business matters should be clear. The strict fund approval system was also mentioned in the supervision of the administrative power in the supervision of the "two powers" proposed by the bureau. The “multiple pens” type of financial approval mechanism, as an important part of improving the internal accounting supervision system of the unit, has the advantage of introducing “restriction mechanism” in all aspects of handling, reviewing, supervising and approving, and achieving financial The separation and mutual supervision of decision-making and implementation has changed from the integration of previous decisions and supervision to multi-faceted and multi-level supervision.
Second, it is conducive to the full play of the role of accounting personnel in supervision, blocking financial management loopholes. Article 14 of the Accounting Law stipulates that accounting institutions and accounting personnel must review the original vouchers in accordance with the provisions of the national unified accounting system, and have the right to refuse the original vouchers that are untrue or illegal, and to the person in charge of the unit. Reporting; returning the original documents with inaccurate and incomplete records, and requesting corrections and supplements in accordance with the provisions of the national unified accounting system. Under the mechanism of “one pen approval”, the auditors are often reviewed and approved, and the accounting personnel are The status of passive acceptance, its supervision role is not fully exerted. Implementing the “multi-pen-sign” approval system, moving the gate forward, the accounting personnel will first review the legality and standardization of the original certificate, which will better the “first pass” of financial management, and can fully play the accounting. The supervisory role of personnel prevents the entry of non-compliant bills and blocks the loopholes in financial expenses, which is conducive to mobilizing the enthusiasm of accounting personnel to manage money according to law, improving the efficiency of fund use and improving the quality of accounting information.
Third, it is conducive to the implementation of financial disclosure and the strengthening of public supervision of financial management. For the financial disclosure, the Party Central Committee has attached great importance to it. However, under the mechanism of “one pen approval”, the financial disclosure of the unit often becomes a big number in the column on the poster. The transparency of financial expenses is not high, the supervision of the people is not enough, and the lack of necessary communication between the party groups often results. A lot of misunderstandings and contradictions. The implementation of the "multiple penholders" approval system, the people directly participate in the unit's economic activities, not only can enhance the concept of financial management, democratic financial management, prevent "black box operations" of financial expenses, further plugging loopholes, can also be dry A bridge of communication between the groups. Enhance people's awareness of participation and ownership, and further enhance cohesion and centripetal force.
Fourth, it is conducive to strengthening the building of party style and clean government and improving the relationship between the party and the masses. The loss of supervision is a breeding ground for corruption. In the current administrative institutions, the comparison between each other, the consumption of each other, the extravagance of the wind is more prevalent. How to strengthen the party's style of reform and reform has always been a hot issue of concern to the people, and the implementation of the "multiple penholders" financial management mechanism. The unit responsible person's decision-making power on economic activities and capital flow remains unchanged, but the results of its implementation are strengthened. The supervisory role of accountants has increased the level of public supervision. The financial expenditure of the unit is no longer the "top leader" and "one person has the final say", so that it can curb unhealthy trends from the source and further improve the relationship between the party and the masses and play a positive role.
5. Conducive to strict budget management and saving expenditures. In terms of financial management, administrative units generally implement budget management. Whether each expense is necessary, whether the amount is true, and whether there is a legitimate source of funds, must be “multiple trials” by the accountant, employee representative, and unit responsible person according to the budget. The expenditures have been changed from “first approval and post-trial, first use and post-report” to “pre-trial approval, approval and reuse”. After the event, it is reflected as ex ante control and super-supervision. Some super-standard, unreasonable and over-budgeted. The expenditures have been significantly reduced, and the unreasonable financial expenditure behavior has been governed in the bud, and the loopholes in management have been blocked, which has changed the “boss” style of the administrative unit’s “boss” style and the habit of spending a lot of money. Avoid loss of waste.
------Thoughts on reforming the approval of the current administrative unit fund "one pen"
At present, the financial expenses of administrative units in China are generally the method of “one pen approval” for the person in charge of the unit, that is, the person in charge of the unit will review and sign the relevant documents, and then the financial personnel will be reimbursed according to them. . It should be acknowledged that this method of examination and approval of financial expenses has played a positive role in changing the previous situation of multiple financial management and strengthening the responsibility of the unit responsible person for financial expenses. However, it should also be noted that with the continuous development of the situation, this highly centralized approval mechanism has not met the requirements for strengthening accounting supervision proposed in the Accounting Law, which is not conducive to the role of accounting personnel in monitoring, and is not conducive to The supervision of "two powers" is not conducive to the smooth implementation of financial disclosure, which is not conducive to people's participation in supervision, and financial management has formed new loopholes. Failure to implement reforms in a timely manner will inevitably further affect the building of a clean government and the relationship between the party and the masses, and affect the smooth implementation of the Accounting Law.
The modern financial management system no longer favors the centralized approval mechanism, but requires the establishment and improvement of internal control mechanisms, and the implementation of multi-level audits and comprehensive supervision. In accordance with the relevant requirements of the central government and the principle of financial disclosure and “two powers” supervision, the current “one pen approval” system will be reformed, and a “financial expenditure review team” composed of unit heads, accountants and employee representatives will be established. The "one pen approval system" was changed to "multiple pen examination system." The so-called "multiple pens review" means that every expenditure of the unit is required to fill in the declaration form in advance, and the expenses can be paid after the approval of the office of the director; in the case of reimbursement, the accountant first checks the legality and normativeness of the expenditure document; The employee representative shall review and sign the rationality and authenticity of the flow of funds; then the person in charge of the unit shall approve the signature; finally, the accountant will check the account, and the expenses will be changed from “black-box operation” to “sunshine operation”, so that the public can understand Also leads an innocence. The auditing of accounting personnel is to play the role of accounting supervision. The audit of employee representatives is the need of financial disclosure. The approval of the unit responsible person reflects its authority and responsibility for the decision-making of economic activities of the unit. The above three parties sign the necessary conditions for reimbursement of expenditure documents. Indispensable.
This kind of "multi-pen-signing" type of financial expenditure approval mechanism has reached the level of multi-gate, front-end, level-level, and joint responsibility to achieve democratic financial management, supervision and financial management, and scientific financial management. From the operation of this bureau, it has been rejected for half a year. There are 89 white strips, amounting to 14,256 yuan, and 24 bills are rejected for informal bills. The amount is 27,400 yuan, which has the following advantages:
First, it is conducive to improving and perfecting the internal accounting supervision system of the unit and ensuring the smooth implementation of the Accounting Law. Article 27 of the Accounting Law stipulates that all units shall establish and improve the internal accounting supervision system of the unit. Among them, the procedures for mutual supervision and mutual control of decision-making and implementation of major foreign investment, asset disposal, capital dispatching and other important economic business matters should be clear. The strict fund approval system was also mentioned in the supervision of the administrative power in the supervision of the "two powers" proposed by the bureau. The “multiple pens” type of financial approval mechanism, as an important part of improving the internal accounting supervision system of the unit, has the advantage of introducing “restriction mechanism” in all aspects of handling, reviewing, supervising and approving, and achieving financial The separation and mutual supervision of decision-making and implementation has changed from the integration of previous decisions and supervision to multi-faceted and multi-level supervision.
Second, it is conducive to the full play of the role of accounting personnel in supervision, blocking financial management loopholes. Article 14 of the Accounting Law stipulates that accounting institutions and accounting personnel must review the original vouchers in accordance with the provisions of the national unified accounting system, and have the right to refuse the original vouchers that are untrue or illegal, and to the person in charge of the unit. Reporting; returning the original documents with inaccurate and incomplete records, and requesting corrections and supplements in accordance with the provisions of the national unified accounting system. Under the mechanism of “one pen approval”, the auditors are often reviewed and approved, and the accounting personnel are The status of passive acceptance, its supervision role is not fully exerted. Implementing the “multi-pen-sign” approval system, moving the gate forward, the accounting personnel will first review the legality and standardization of the original certificate, which will better the “first pass” of financial management, and can fully play the accounting. The supervisory role of personnel prevents the entry of non-compliant bills and blocks the loopholes in financial expenses, which is conducive to mobilizing the enthusiasm of accounting personnel to manage money according to law, improving the efficiency of fund use and improving the quality of accounting information.
Third, it is conducive to the implementation of financial disclosure and the strengthening of public supervision of financial management. For the financial disclosure, the Party Central Committee has attached great importance to it. However, under the mechanism of “one pen approval”, the financial disclosure of the unit often becomes a big number in the column on the poster. The transparency of financial expenses is not high, the supervision of the people is not enough, and the lack of necessary communication between the party groups often results. A lot of misunderstandings and contradictions. The implementation of the "multiple penholders" approval system, the people directly participate in the unit's economic activities, not only can enhance the concept of financial management, democratic financial management, prevent "black box operations" of financial expenses, further plugging loopholes, can also be dry A bridge of communication between the groups. Enhance people's awareness of participation and ownership, and further enhance cohesion and centripetal force.
Fourth, it is conducive to strengthening the building of party style and clean government and improving the relationship between the party and the masses. The loss of supervision is a breeding ground for corruption. In the current administrative institutions, the comparison between each other, the consumption of each other, the extravagance of the wind is more prevalent. How to strengthen the party's style of reform and reform has always been a hot issue of concern to the people, and the implementation of the "multiple penholders" financial management mechanism. The unit responsible person's decision-making power on economic activities and capital flow remains unchanged, but the results of its implementation are strengthened. The supervisory role of accountants has increased the level of public supervision. The financial expenditure of the unit is no longer the "top leader" and "one person has the final say", so that it can curb unhealthy trends from the source and further improve the relationship between the party and the masses and play a positive role.
5. Conducive to strict budget management and saving expenditures. In terms of financial management, administrative units generally implement budget management. Whether each expense is necessary, whether the amount is true, and whether there is a legitimate source of funds, must be “multiple trials” by the accountant, employee representative, and unit responsible person according to the budget. The expenditures have been changed from “first approval and post-trial, first use and post-report” to “pre-trial approval, approval and reuse”. After the event, it is reflected as ex ante control and super-supervision. Some super-standard, unreasonable and over-budgeted. The expenditures have been significantly reduced, and the unreasonable financial expenditure behavior has been governed in the bud, and the loopholes in management have been blocked, which has changed the “boss” style of the administrative unit’s “boss” style and the habit of spending a lot of money. Avoid loss of waste.
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