2019 Financial Clerk Internship Weekly

Time: 2019 ** ** ** day ~ ** month ** day

location:

Harbin Nangang District Finance Bureau

Claim:

1. Under the guidance of the teacher, the student completes the whole process of graduation internship independently.

2. Strictly abide by the rules and regulations of the school and the internship unit.

3. In the graduation internship, we must pay attention to the cultivation of practical ability.

4. Fill in the internship diary accurately and truthfully, and carefully write the internship report.

Second, the internship content and harvest

Lecture content:

Wang Liqun, "Enterprise Growth Mechanism and Management Modernization"

Qin Fengxiang, "The Development Trend of China's Fiscal Policy"

Lu Ping, "Study on Local Tax Collection and Management and National Taxation Issues in China"

Wang Shuguang, "Policy Orientation of China's Tax System Reform"

reward

During the internship of the Nangang District Finance Bureau, it was recognized that the transformation of the fiscal function is also an objective requirement for adapting to the market economic system. In the process of promoting the reform of the fiscal system, it is necessary to correctly position the fiscal function, that is, some functions of the fiscal past should be changed. Some functions need to be further strengthened, that is, the initial establishment of a framework for public finances.

1. Transforming fiscal functions is an objective requirement for adapting to the market economic system

Faced with the new challenges of the 21st century and the general trend of economic globalization, there are obviously some inconsistencies in China's fiscal functions: the definition of fiscal functions is not clear enough and standardized, and the structure and order of fiscal expenditures should be With further adjustment, some key aspects should be highlighted and strengthened.

Some of the responsibilities that should be borne by enterprises, individuals or other aspects of society, the finances have not been fully liberalized, and too much involvement in microeconomic activities and certain transactional management. The areas that should be financed and represented by the state and the government in the allocation and management have not been able to effectively take responsibility.

Different levels of "disorderly charges" in various regions and certain industries not only cause financial dispersal, but also an important reason for corruption and waste, leading to corruption. These contradictions are concentrated and highlighted as the financial resources of the state's fiscal concentration. In particular, the financial resources concentrated by the central government are not compatible with the responsibilities assigned by the state: compared with other countries in the world, fiscal revenue accounts for

The proportion of dp and the central government's share of the national fiscal revenue are much lower. This kind of financial situation does not meet the requirements of the macroeconomic stability and the adjustment and optimization of the economic structure. There is a clear gap between the objective needs of a large developing country with a vast territory and unbalanced economic development. In addition, the structure of fiscal expenditure is not reasonable. Some of the things that should be done have no money to do, and there are many things that should not be managed, which makes the long-standing contradictions more difficult to resolve.