[Boutique] Finance Bureau Internship Report

Part 1: Financial Bureau Internship Report

The time of this social practice was from August 4th to August 22nd of xxxx, for a total of three weeks. The content was an internship at the xx Town Finance Office of xx City. After this internship, I have a deeper understanding of the knowledge of this profession. I also have a basic concept of the difference between the government financial department and the accounting treatment of public institutions and enterprises. The overall effect exceeds the expected effect. .

Xx Town used to be a township under the jurisdiction of the county-level city of xx. Later, due to administrative needs, Shuibei, Tangzhuang, and Xiangtou Townships were also incorporated into a township with a population of more than 40,000. Therefore, the work content of the xx financial office has greatly increased, and the scope has also expanded. Under the leadership of the xx Finance Bureau, under the guidance of the town government, the financial work of the whole town was carried out.

The main duties of the Finance Office include: Implementing the national fiscal guidelines, policies, laws and regulations, managing the town's fiscal revenue and expenditure activities; preparing the annual financial budget and final accounts; supervising and inspecting the compliance of various departments and units with the financial and legal laws and financial systems; and collecting agricultural and special taxes. Supervise various extra-budgetary funds; broaden the field of wealth management, cultivate new sources of finance, increase fiscal revenue; actively raise various funds, carry out financial credit, support production and career development; and undertake other matters assigned by party committees and governments.

At present, the position of the financial office includes the budget management group, the agricultural and financial management group, the comprehensive internal service group, the social enterprise group, and the financial supervision group.

The budget management component consists of total budget accounting, extrabudgetary accounting management, and government procurement. The main tasks of total budget accounting include budget management, revenue and expenditure budget, final accounts, analysis, departmental budget, tax source investigation, and national tax. Extrabudgetary accounting management includes financial accounting, medical insurance, and pension for accounting centers.

The management of agricultural, financial and agricultural tax management includes the management of agricultural funds and the management of agricultural taxes. The management of supporting funds includes the accounting, supervision, project library construction, and agricultural fund management of agricultural development projects. The agricultural tax management work includes informationization of agricultural taxation, three funds, direct subsidies for grain, accounting for agricultural tax collection, and tax reform.

Comprehensive internal logistics agency accounting, cashier accounting, ticket management, and integrated back office. The work of financial accounting includes unit calculation, central cashier and so on. The cashier’s accounting work is the government’s cashier’s and provident fund. Ticket management includes the issuance, registration, cancellation, verification, and custody of bills. Comprehensive internal work includes official seals, property, health, life, meeting minutes, work records, information, files, and funds.

The social undertakings are organized by urban construction management and social security management. The management of Wenxing urban construction includes the budget of the Wenhang, urban construction departments, project library, and financial management. Social security management includes civil affairs, social security and eight practical financial management.

The financial supervision component has financial supervision and accounting management. Financial supervision work includes financial supervision, auditing, administrative law enforcement, and internal audit. Accounting management includes accounting training, financial counseling, accounting foundation, working capital, corporate finance and central accounting and auditing.

Due to the limited number of people, there are cases of part-time positions. Under the unified leadership of the director, a total of eight people in the institute jointly carried out township finance work. The division of work is clear, the content is orderly, and the rhythm is orderly. It has strengthened financial support for the people's production and life in the town and made due contributions to the coordinated and sustainable development of farmers, rural areas and agriculture. At the same time, the government's expenditures have also achieved open source and expenditure, standardized the scope of government spending, improved the government's resource utilization efficiency, and improved the government's service awareness. In the aspect of auditing, because the part-time auditing business of the local finance department is mainly internal auditing, it also includes the auditing work. In the context of the town, the audit of fixed assets, current assets and debts has been strengthened to ensure the assets. And accurate measurement and effective use, strict control of debt, responsibility in place. The financial staff, especially the staff of the government's financial department, have great responsibilities and are members of the people's livelihood. In the whole process of the work, the staff have performed their duties and fulfilled their duties, fulfilling the obligations of the state cadres, civil servants, and party members. responsibility. As a township financial institution, it is close to the people, and the people's service and supervision work is also in place in real time. Every working day, there are people to handle business, consult the state's financial information, and accept the supervision of the people.

In the past three weeks, in addition to witnessing the good image of the current township government, I have also done the work within the practice plan, and also participated in the relevant work within some financial offices. The main tasks involved include: health work, service visitor, print copying, telephone answering, processing text files, organizing books and magazines, participating in the sorting, categorization, binding, filing of some accounting materials, financial and financial software. Understand and learn, the staff hand off some of the information before leaving the post, the study of all kinds of bills, the simple maintenance of the computer and so on.

In the process of work, on the one hand, his knowledge has been deeply understood and applied, and the awareness and ability of hands-on practice has been improved. At the same time, the knowledge and skills outside the book have been increased from practice, and some new enlightenments have been obtained. reward. In the actual work process, I changed my attitude and thoughts on the theory and practice. This is also a common problem of contemporary college students. The theoretical knowledge is rich and the practical ability is obviously not strong. Especially in the issuance of bills, how to fill out various items of bills, the specification of writing, the use of ciphers and the filling of passwords, etc., seem simple but still comprehensively test my own knowledge, benefiting shallow. In the processing of data, there are programs, steps, precise details, the use of small skills, especially the processing of the original documents not covered in the course design, let me have a new understanding of accounting work. With the improvement of accounting practice, I have further understanding of the financial and financial work through communication with the leaders. When preparing the budgeted extra-budgetary budget, pay attention to the previous year's final accounts and annual statements, estimate the fiscal revenue, and estimate the government expenditure and A total investment has been made in all aspects of the town, and reasonable estimates have been made, with moderate flexibility. The final accounts are accurate and timely, and appropriate analysis is made to lay the foundation for the budget for the coming year. The income flow and investment decisions, especially in industrial parks and green channel projects, are huge, and they are the top priority of the work.

Of course, in addition to these, some basic knowledge has been strengthened. For example, the principle of financial management is very different between the financial institution and the enterprise. The former adopts the payment and payment system, while the latter adopts the accrual system. This is mainly because of the business content and nature. The financial authorities mainly deal with the flow of funds. The principle is simple, but the work content is very complicated and huge. When the account entry is made, the account can be opened up to seven levels, and the enterprise account is generally open to the third level. Involving four townships, their enterprises, and the people, the flow of funds is also huge. In addition, as a financial officer has the obligation to keep confidential work and accept the obligation of follow-up training, as a staff member of the government office, it is even more difficult to disclose the secrets of the party and the state, and not to bring secret archives and materials, which is not only necessary but also relevant. Regulations are bound.

After this social practice, in the internship of the financial office, the knowledge and ability in all aspects have been improved, the special ideology has been improved, the work attitude has been improved, and some necessary preparations have been made for the future participation in social work. . .

Part 2: Internship Report of the Finance Bureau

The time of this social internship was from August 4th to August 22nd of xxxx, for a total of three weeks. The content was an internship at the xx town finance office of xx province xx province. After this internship, I have a deeper understanding of the knowledge of this profession. I also have a basic concept of the difference between the government financial department and the accounting treatment of public institutions and enterprises. The overall effect exceeds the expected effect. .

Xx Town used to be a township under the jurisdiction of the county-level city of xx. Later, due to administrative needs, Shuibei, Tangzhuang, and Xiangtou Townships were also incorporated into a township with a population of more than 40,000. Therefore, the work content of the xx financial office has greatly increased, and the scope has also expanded. Under the leadership of the xx Finance Bureau, under the guidance of the town government, the financial work of the whole town was carried out.

The main duties of the Finance Office include: Implementing the national fiscal guidelines, policies, laws and regulations, managing the town's fiscal revenue and expenditure activities; preparing the annual financial budget and final accounts; supervising and inspecting the compliance of various departments and units with the financial and legal laws and financial systems; and collecting agricultural and special taxes. Supervise various extra-budgetary funds; broaden the field of wealth management, cultivate new sources of finance, increase fiscal revenue; actively raise various funds, carry out financial credit, support production and career development; and undertake other matters assigned by party committees and governments.

At present, the position of the financial office includes the budget management group, the agricultural and financial management group, the comprehensive internal service group, the social enterprise group, and the financial supervision group.

The budget management component consists of total budget accounting, extrabudgetary accounting management, and government procurement. The main tasks of total budget accounting include budget management, revenue and expenditure budget, final accounts, analysis, departmental budget, tax source investigation, and national tax. Extrabudgetary accounting management includes financial accounting, medical insurance, and pension for accounting centers.

The management of agricultural, financial and agricultural tax management includes the management of agricultural funds and the management of agricultural taxes. The management of supporting funds includes the accounting, supervision, project library construction, and agricultural fund management of agricultural development projects. The agricultural tax management work includes informationization of agricultural taxation, three funds, direct subsidies for grain, accounting for agricultural tax collection, and tax reform.

Comprehensive internal logistics agency accounting, cashier accounting, ticket management, and integrated back office. The work of financial accounting includes unit calculation, central cashier and so on. The cashier’s accounting work is the government’s cashier’s and provident fund. Ticket management includes the issuance, registration, cancellation, verification, and custody of bills. Comprehensive internal work includes official seals, property, health, life, meeting minutes, work records, information, files, and funds.

The social undertakings are organized by urban construction management and social security management. The management of Wenxing urban construction includes the budget of the Wenhang, urban construction departments, project library, and financial management. Social security management includes civil affairs, social security and eight practical financial management.

The financial supervision component has financial supervision and accounting management. Financial supervision work includes financial supervision, auditing, administrative law enforcement, and internal audit. Accounting management includes accounting training, financial counseling, accounting foundation, working capital, corporate finance and central accounting and auditing.

Due to the limited number of people, there are cases of part-time positions. Under the unified leadership of the director, a total of eight people in the institute jointly carried out township finance work. The division of work is clear, the content is orderly, and the rhythm is orderly. It has strengthened financial support for the people's production and life in the town and made due contributions to the coordinated and sustainable development of farmers, rural areas and agriculture. At the same time, the government's expenditures have also achieved open source and expenditure, standardized the scope of government spending, improved the government's resource utilization efficiency, and improved the government's service awareness. In the aspect of auditing, because the part-time auditing business of the local finance department is mainly internal auditing, it also includes the auditing work. In the context of the town, the audit of fixed assets, current assets and debts has been strengthened to ensure the assets. And accurate measurement and effective use, strict control of debt, responsibility in place. The financial staff, especially the staff of the government's financial department, have great responsibilities and are members of the people's livelihood. In the whole process of the work, the staff have performed their duties and fulfilled their duties, fulfilling the obligations of the state cadres, civil servants, and party members. responsibility. As a township financial institution, it is close to the people, and the people's service and supervision work is also in place in real time. Every working day, there are people to handle business, consult the state's financial information, and accept the supervision of the people.

In the past three weeks, in addition to witnessing the good image of the current township government, I have also done the work within the internship program, and also participated in the relevant work within some financial offices. The main tasks involved include: health work, service visitor, print copying, telephone answering, processing text files, organizing books and magazines, participating in the sorting, categorization, binding, filing of some accounting materials, financial and financial software. Understand and learn, the staff hand off some of the information before leaving the post, the study of all kinds of bills, the simple maintenance of the computer and so on.

In the process of work, on the one hand, his knowledge has been deeply understood and applied, and the awareness and ability of hands-on internship has been improved. At the same time, the knowledge and skills outside the book have been increased from the internship, and some new enlightenments have been obtained. reward. In the actual work process, I changed my attitude and thoughts on the theory of light internship. This is also a common problem of contemporary college students. The theoretical knowledge is rich and the internship ability is obviously not strong. Especially in the issuance of bills, how to fill out various items of bills, the specification of writing, the use of ciphers and the filling of passwords, etc., seem simple but still comprehensively test my own knowledge, benefiting shallow. In the processing of data, there are programs, steps, precise details, the use of small skills, especially the processing of the original documents not covered in the course design, let me have a new understanding of accounting work. With the improvement of accounting practice, I have further understanding of the financial and financial work through the exchanges with the leaders. When preparing the budgeted extra-budgetary budget, pay attention to the previous year's final accounts and annual statements, estimate the fiscal revenue, and estimate the government expenditure and A total investment has been made in all aspects of the town, and reasonable estimates have been made, with moderate flexibility. The final accounts are accurate and timely, and appropriate analysis is made to lay the foundation for the budget for the coming year. The income flow and investment decisions, especially in industrial parks and green channel projects, are huge, and they are the top priority of the work.

Of course, in addition to these, some basic knowledge has been strengthened. For example, the principle of financial management is very different between the financial institution and the enterprise. The former adopts the payment and payment system, while the latter adopts the accrual system. This is mainly because of the business content and nature. The financial authorities mainly deal with the flow of funds. The principle is simple, but the work content is very complicated and huge. When the account entry is made, the account can be opened up to seven levels, and the enterprise account is generally open to the third level. Involving four townships, their enterprises, and the people, the flow of funds is also huge. In addition, as a financial officer has the obligation to keep confidential work and accept the obligation of follow-up training, as a staff member of the government office, it is even more difficult to disclose the secrets of the party and the state, and not to bring secret archives and materials, which is not only necessary but also relevant. Regulations are bound.

After this social internship, in the internship of the financial office, the knowledge and ability in all aspects have been improved, the special ideology has been improved, the work attitude has improved, and some necessary preparations have been made for future social participation. .

Part 3: Internship Report of the Finance Bureau

I used to listen to my classmates or seniors to talk about internships. I always thought about what it would be like to have an internship. What would it be like if I went to an internship one day? The school has organized us to internship for ten weeks this year. From February 20, 20XX to April 27, 20XX, I was internship at the Jianrui County Taxation Bureau of Haiphong City, Vietnam.

First, the purpose of the internship:

Internships can help you master some professional knowledge and work experience. You can also use the theoretical knowledge you have learned in practice during the internship, which will be of great help to everyone. This will enable everyone to get hands-on opportunities, and the memory will be more profound. Through the internship, everyone can have a preliminary understanding of the file, to feel the work, the combination of theory and practice. Learn for your future professional courses. Lay a good foundation, but also can accumulate experience, which will help you find a job later.

Second, the internship process:

Jianrui County Taxation Branch is the main fiscal revenue and expenditure budget accounting institution of all government agencies and administrative enterprises in the county. Its main business includes: implementing the policies and policies of the party and state financial work, and preparing the county's financial planning and fiscal revenue and expenditure. \Final accounting, raising, transferring and managing funds, supervising and guiding the financial activities of the various parts. Specifically, for the Chinese small school tuition \ employee salary budget accounting, various types of expense expenditure approval, accounting and adjustments, the county's government enterprises and institutions wage accounting budget work, employee welfare protection level unit operation expenditure budget accounting Work is the levying of tax revenues and the transfer of funds. According to the above basic work, you can understand that you can't be sloppy and slack in your work. Otherwise, it will affect the program, order and process of the whole work. It will be very difficult and troublesome to do. Before I went to work, my feeling of internship was fresh and tense. Fresh is the ability to touch a lot of things that are not visible in school. The tension is that if you don't do a good job, you may be criticized. The unit leader arranged me to reorganize at the accounting center. The accounting center has a total of 7 groups, each of which shares different tasks. The main task of this group is to give the county party committee five leading groups to the government office, the county office, the people's congress, the CPPCC, the audit department, the organization office, the publicity department, the discipline inspection commission, the united front office, the health department, and the education department. The accounting committee of the Construction Committee, the Comprehensive Law Enforcement, the Price Department, the Family Planning Center, the County Committee, and the Finance Department will implement a unified accounting system. The outstanding days of the first few days are the end of the month's payroll accounting and various consumer expenditure review work, and a series of consumer expenditures required for the main work of this work are subject to approval and accounting.

Listening to the predecessors said that the accounting work is the most cumbersome, and all the items must be thought of. It is sloppy and must work efficiently. It is necessary not only to make a budget as soon as possible, but also to report positively, and try not to delay the work process of each unit. I only felt very hard at these work in the early Spring Festival, and my mind was confused all day. I know in my heart that a newborn calf like me can only learn how to operate on his own, and it is not worthy of the previous operation. However, the predecessors were very kind to me and patiently introduced me to the basic business of the unit, the setting of accounting subjects and the accounting contents of each subject. I am very confused about all my problems. I am very touched. This has slowed down their work process and affected their basic work schedule and basic work process. I was also on the sidelines. Can only help to transfer documents, copy large characters, make forms, but also find leadership seals from time to time. Even if you are looking for a leadership sign, you should learn how to communicate with the leaders, because the branch director or deputy director of the financial branch here is in charge of the financial power, even if the county leader or the mayor sends a message to a certain unit, Look at the face of the Financial Secretary. This made me slowly see how different the life of the real society and the campus is, but during my work here, the leaders gave great tolerance and guidance to my mistakes, and patiently helped me correct it during my busy schedule. The attitude is very harmonious, I feel somewhat flattered. Slowly, I also began to get in touch with some basic work. The seniors also assured me to give me some basic work for me to do. Although I was not familiar with the business at work, I still made some mistakes from time to time. The predecessors can accept and accept the mistakes I made, and give more serious guidance to them, instead of simply scolding them. Even the superiors are very amiable, there is no official shelf at all, and working in such an organization is really warm, I I feel really lucky. Although I am busy with work, I feel that I am very fulfilled and feel that my harvest is not small. Since this is a very serious job, I can only ask for learning in an open-minded manner, and I will not intervene at all, for fear of a mistake or delay in my work and affect efficiency.

Third, related recommendations

To transform the fiscal function and establish the basic framework of the public finance system, the following measures should be taken:

1. Change the concept. Establish a new type of public finance concept that meets the requirements of the development of the socialist market economy, and abandon the traditional concept of productive finance under the economic system of the plan. Because China belongs to developing countries, the level of productivity is low, the economic structure is not very reasonable, and the market mechanism is not Sound, especially the lag of financial market development, low resource allocation efficiency, and the strong government's ability to intervene in the economy, making the fiscal play a leading role in the allocation of state funds, which is highlighted by the amount of fiscal investment in total social investment. The proportion is much higher than that of developed countries. Government investment is mainly used for infrastructure and state-owned enterprises. In the developed countries, social insurance and social welfare account for a large proportion, and the proportion of productive investment is small. It is mainly used for public works and infrastructure construction, and invested in state-owned enterprises. The proportion of expenditures of enterprises is very low. Looking back at the road that China has traveled for more than 20 years and the situation before the reform and opening up, due to the rigid role of fiscal expenditure and the government's ability to intervene in the economy, the market economy is low and the financial system is not perfect. Economic development is often blocked.

2. Handle the relationship between function and financial resources construction. It is necessary to continue to build financial resources, and strive to make the "cake" bigger and "development is the last word". It is reflected in the financial situation, which can be said to be "bigger cakes" or financial resources construction. In order to make fiscal revenues meet the needs of increasing fiscal expenditures, the most fundamental and effective way is to increase fiscal revenue on the basis of economic growth, so that fiscal resources have a material basis for distribution, and fiscal regulation has power. Some people think that the current economic difficulties are caused by a serious surplus of production. The surplus is caused by insufficient demand. The gap between the rich and the poor is that a small number of people occupy a large amount of wealth, and most people have limited wealth and cannot meet effective demand. Therefore, they advocate adjusting the distribution. The author believes that this egalitarianism of killing the rich and helping the poor is not conducive to the development of China's economy. If a country wants to make progress, it must first develop production and develop the economy. That is to say, if we want to find a way to make the "cake" bigger rather than first consider how to cut it, it is difficult to satisfy a small "cake". To be a "big cake" or a source of financial resources is actually a kind of economic construction and economic activity with financial benefits.

3. Optimize the expenditure structure. Adhere to the scientific financial expenditure order in accordance with the scope of public finance, in the current situation of limited wealth and unlimited use of financial resources, the scope of fiscal expenditures is redefined and standardized, and the order of expenditure is strictly controlled to ensure key needs. In combination with the reform of government institutions and the reform of the business system, we conducted a comprehensive investigation of the existing financial supply departments, strictly controlled the staffing and funding standards, and determined to reduce some unnecessary administrative expenses and insisted on curbing the momentum of financial support personnel and their funds growing too fast. .

4. Gradually rationalize the relationship between finance and state-owned enterprises to establish public finances. The focus of the contradiction is mainly on the long-term financial investment in the competitive field, and the establishment of a large number of state-owned enterprises, these state-owned enterprises are still the pillar and economic basis of China's fiscal revenue. In this way, rationalizing the relationship between the state and the state-owned enterprises and adjusting the financial input to the operating state-owned assets will become the key to the fiscal transformation function.

5. Establish and improve financial regulations. This is the guarantee of the transformation of the fiscal function, the establishment of a public financial framework, the establishment of a public finance system that needs to be adapted to it, so that it is stable, universal and normative. Public finance has a process of establishment, development and improvement, and the financial regulation system that is compatible with it also has a process of establishment, development and improvement. Therefore, we must conscientiously sum up historical experience and lessons, be brave in exploring and innovating, and formulate a "Public Finance Law" for the establishment of a public finance system with the overall goal of "clear functions, perfect system, strong control, standardized expenditure, and reliable". The framework of public finance creates good conditions.

Fourth, after the internship, I feel:

This internship will have a great impact on our future employment outlook. After all, I am studying the taxation profession. The civil servant of the State Administration of Taxation is one of the directions of my employment. However, through this internship, several people are happy and a few people are embarrassed. Some people fall in love with this job and firmly gain the confidence of civil servants. People will think that this job is very boring and will choose other employment methods in the future. In any case, everyone has gained their own gains in this internship.

At the same time, I have paid more respect to the national civil servants. It is their dedication to ensure the normal operation of the country and to have a stable life. In the future, I may also set foot on the land of civil servants with a heartfelt contribution to the country. This internship is a good foundation for us and will serve as a reference for our future work. Work has accumulated experience.

Time is always fast. I want to thank the relevant staff in Jianrui County. It is their patience and enthusiasm that give me the opportunity to experience the work of the local tax bureau. No matter what happens in the future, now I need to constantly accumulate professional knowledge to pave the way for future work.

In short, through the internship, I really gained a lot. In the future study and life, I will study hard, study hard, and perfect my life!