To find out the total scale of financial stock funds and define the structure, we should take the financial budget and final accounts at the corresponding level as the basis, grasp the scale and changing trend of * * * revenue and expenditure as a whole, and conduct a comprehensive audit of the use, balance and management of various financial funds, mainly by combining the self-examination of the financial department with the audit of the audit team.
(1) Attach importance to the management of treasury funds deposits.
According to the archives requirements of the Ministry of Finance, financial funds should be managed by the treasury department at the same level. The audit of financial fund deposit management should first start with the fund account managed by the treasury department, focusing on the opening of the account and the deposit of funds. The first is to open an account. Whether all kinds of financial capital accounts are opened in accordance with the prescribed examination and approval procedures, and whether there are too many bank accounts, random accounts, multiple accounts, etc. The second is the deposit of funds. Find out the storage scale of treasury deposits, various financial accounts, special transfer payments and working capital within the specified time, and whether there are problems that affect the safety of financial funds such as incomplete procedures, random transfer and transfer of funds. The third is the situation of income transition households. Check whether the income of transitional households, such as the special account for remittance of non-tax income, is paid into the state treasury in time and whether it is payable or unpaid.
The audit method of the management of treasury funds deposits: mainly to issue the "Treasury deposits and various financial special account balance funds table" to the financial department, which will first conduct self-examination and fill in the form and recover it within the specified time. According to the form filled out by the financial department, the auditors are required to provide all kinds of financial funds information in bank accounts, review the contents of the form, and master the storage of financial funds.
(2) Pay attention to budget balance and carry-over.
Organically combine budget balance carry-over fund audit with budget audit. First, check the fund balance carry-forward. Distinguish between budget net balance, special carry-over, and budget unit carry-over. , find out the basic scale of all kinds of balance carry-over funds, analyze the changing trend of temporary account carry-over funds, and find out the proportion of all kinds of balance carry-over funds in the fiscal expenditure of the year. The second is to check the budget preparation. Focus on checking whether the budget preparation is complete and specific, and whether there are problems that should be prepared but not included in the budget at the beginning of the year and allocated through supplementary budgets; Whether there is a systematic and standardized project plan for the budget of special funds, whether the budget is too rough and lacks transparency, which leads to arbitrary adjustment in implementation and excessive fund balance carry-over. The third is to check the implementation of the budget. According to the budget balance and budget preparation, check whether the funds are allocated strictly in accordance with the budget approved by the National People's Congress, whether the budget expenditure progress is balanced and reasonable, and whether there are problems such as not allocating according to the budget and project progress, detention and underallocation; Whether the superior special funds and major project funds are allocated in full and on time according to the purposes stipulated in the policy, and whether there are any irregularities such as interception and misappropriation. The fourth is to check the balance of the temporary account. Check whether the temporary account in the budget has long-term balance, excessive fund balance and long balance period.
Audit methods of budget balance and carry-over: First, audit the accounting statements in the budget provided by the financial department, mainly the financial budget and final accounts at the corresponding level, the financial balance table, and the budget and final accounts report approved by the National People's Congress. When necessary, extend the selection of some budget departments, grasp the financial balance carry-over at the corresponding level, and analyze the differences between the budget and the actual implementation; The second is to focus on the audit of the "temporary deposit" subject managed by the treasury department, distinguish the nature, category, balance period and whether it can continue to be allocated, and focus on the long-term balance of project funds. By asking the financial department to fill in the "List of Budget Temporary Deposits" and recheck it, this paper analyzes the reasons for the delay and detention of project funds, and reveals the outstanding problems existing in budget preparation, implementation and management.
(3) Pay attention to the fund balance of various special accounts.
First, check the fund balance of various special accounts. Understand the fund balance scale of each special account, the change in recent years, and whether the balance amount is increasing year by year. The second is to check the allocation and use of special transfer payment funds. Whether the special transfer payment is informed in advance, and whether there are problems that affect the efficiency of the use of funds, such as many distribution links, complicated disbursement procedures, delayed disbursement of funds, and non-use according to the prescribed purposes. The third is to check the management of special account funds. Check whether the special account is cleaned regularly and whether there is a large long-term balance of funds in the special account; There is no use of special accounts to conceal income and falsify expenditures, resulting in false financial revenue and expenditure; Whether there is a basis for using special accounts to transfer project funds, which leads to the problem of funds being stranded, misappropriated and divorced from budget supervision.
Audit method of special account fund balance: issue a "special account balance list" reflecting the special account fund balance to the financial department, and the financial department will conduct self-examination and fill in the report first. After filling in the form and recycling, combined with the situation of funds deposited in the special account that has been known before, find out the special account with a sustained balance and a large amount, focus on auditing the subsidiary ledger of the special account, analyze the reasons for the large balance of funds, and reveal the problems of irregular fund management in the special account.
(D) Pay attention to the management of the financial fund system.
First, check the construction of financial fund management system. Understand whether the financial department has established a sound internal control system for fund management, and whether it has established related systems such as financial balance carry-over funds and special account funds from the aspects of fund execution management according to the requirements of superiors. The second is to check the implementation of relevant systems. Whether the financial department, the competent department and the fund users strictly implement the above system in the use of funds, and whether there are problems of unclear responsibilities and poor implementation; Whether the use of project funds is tracked and managed, and whether there are problems of redistribution and light management.
Audit of financial fund system management: first, ask and discuss, investigate and understand the construction of various systems, and analyze and evaluate the construction and implementation effect of the system; The second is to find problems through auditing and expose system defects and problems in system implementation.
Audit analysis of how to revitalize the financial stock funds The audit of financial stock funds is an important part of the asset audit of * * *, and it is also the focus of financial audit. To find out the total scale and structure of financial stock funds, we should take the financial budget and final accounts at the corresponding level as the basis, grasp the scale and changing trend of * * * revenue and expenditure as a whole, and conduct a comprehensive audit of the use, balance and management of various financial funds.
How to revitalize the existing financial funds means that the financial funds that have been stranded in bank accounts for a long time will be allocated and used, mainly to support people's livelihood and social security expenditures.
It will have a certain impact on the deposits and deposit structure of financial institutions. Reducing the stock also means reducing public deposits.
How to audit the financial funds for housing projects First of all, make clear the income and expenditure of funds from the source to the expenditure, and unify them according to the categories of affordable housing. See if the special project has been intercepted and misappropriated. Is it accurate to calculate the housing security fund from the land transfer fee?
The second is the progress of the construction of affordable housing, whether it is carried out as planned. Reasons for slow analysis. Professional engineers check the quality of houses.
The second is whether the people who enjoy the affordable housing policy meet the requirements. By comparing the information of financial support personnel, those who pay provident fund, those who receive pensions, those who own cars, enterprises and other housing, and those who enjoy affordable housing, the unqualified personnel are screened and investigated.
How is the financial stock fund formed? The emergence of financial stock funds is mainly due to the fact that the book amount of financial expenditure is out of sync with the amount of funds turned over. Let's start with a few other questions. There are two major businesses in finance, one is income, the other is expenditure and the other is income. In this regard, it can be said that the number and increase of fiscal expenditure reflect the local work of * * *, which is a full expression of the work of * * * in quantity. Don't feel * * * expenditure according to personal habits. For * *, on the premise of financial resources.
The second thing to explain is the financial accounting system of * * *. At present, it is cash basis, that is, the amount of capital expenditure, and the book reflects the amount of subject expenditure. Unlike enterprises, * * * has no accrual basis and no concept of accrual in advance.
The third is that most of the projects are money for the unit, which is necessary for the unit to carry out business, and it is earmarked for special purposes. Other projects cannot occupy the funds of this project at will.
Now answer the question. The annual budget has arranged a number of projects and allocated funds according to the progress. It is very likely that many projects will not be completed or even started at the end of the year, so the progress of expenditure will be slow and the leaders will be anxious. Therefore, local governments generally use two methods to solve this problem. One is to spend the money from budget items in financial accounts, which is called appropriation for expenditure, and the other is to transfer it to temporary storage. This is actually a means of accrual basis, and the Ministry of Finance also agrees below. That is, the expenses are listed on the books, the lender makes temporary deposits, and the money that has not been spent is put in the vault. However, as the financial expenditure of the current year, the books are reflected in the next year's use, and only temporary deposits are reduced.
Therefore, we can see that the financial stock fund has occurred. At the same time as the financial stock funds occur, expenditures are also formed. These funds may be in the national treasury or in special accounts, and they are designated for special purposes. In fact, the efficiency of funds is relatively low. Unlike enterprises, they can misappropriate it everywhere and rob Peter to pay Paul.
There are several difficulties in the use of existing funds. First, budget arrangement. Units should do things, make achievements, and finally establish projects. Finance also agreed. If we want to revitalize the funds and recover the budget, this unit will be in trouble. This project needs to be done, but the money is gone. If we reschedule next year, they will definitely try their best to block it. For finance. Second, the use of funds. If the existing funds are misappropriated and leveraged, it is easy to introduce money into the financing platform to support areas with large funding gaps and financing difficulties such as infrastructure. However, the continuation of existing projects may lead to the blind expansion of infrastructure and the danger of capital chain fracture.
To revitalize the existing funds, it is likely to start from the perspective of budget management, focusing on projects that people pay close attention to, such as people's livelihood, science, education, culture and health, rearranging unfinished recycling and misappropriating funds for lending. For local governments, it is also realistic and feasible to adjust the use of funds on the premise of ensuring the demand for capital payment, but it is necessary to increase the scientific prediction and arrangement of the fund payment plan, so as to truly reduce the debt demand and financing cost. On the other hand, local governments can increase the preservation and appreciation of funds through time deposits and other acts, and cannot always put them in special accounts for current interest, but they must ensure the safety of funds, and use the hard-earned money of ordinary people to buy wealth management for capital gains, which is extremely risky and prohibited by the state.
What are financial stock funds and incremental funds? Financial stock funds mainly refer to the use of part of the deposited surplus funds that are not implemented according to the budget schedule and are still in the account, so as to better improve the efficiency of the use of financial funds.
Incremental funds are the increased funds in this capital market. Incremental funds, from the word "increase", we can easily understand that in the secondary stock market, we know that there are stock funds and incremental funds. Stock capital refers to the capital content formed by capital investment and condensed in the main body.
Incremental funds and stock funds are complementary and inseparable. Without the support of incremental funds, this market will soon collapse. Just like people, people will die soon if they don't eat!
How to "wake up" the financial stock funds is to prepare a three-year rolling budget. A lot of financial funds have a lot to do with budgeting. By considering the adjustment of the fiscal year, the budget is consistent with the implementation, and the problem of fund precipitation caused by the budget lag is solved.
The second is to clean up and rectify financial special accounts and change the way of financial expenditure.
The third is to speed up the transparency of financial capital expenditure, especially people's livelihood expenditure. At present, due to the lack of transparency, China's expenditure scale, expenditure progress and expenditure efficiency cannot be effectively controlled. Improving the transparency of financial funds can find the problem of fund precipitation in time, put forward dynamic adjustment methods and digest the problem in time.
The fourth is to promote the implementation of full-caliber budget management. At present, China's finance is divided into four major budgets: public budget, fund budget, social security budget, state-owned assets management budget and debt plan. Funds cannot be transferred between different budgets. However, the progress of different budget expenditures is different, which makes some budget expenditures have been completed, while others have a lot of precipitation. By opening up different budgets, all income and expenditure will be included in the total budget plate for overall arrangement and use, and the performance of fund use will be improved.
How to perform audit duties, serve the integration of financial funds to perform audit duties, and serve the integration of financial funds, it is necessary to continuously increase audit intensity, innovate working methods, consciously integrate into the overall economic and social development of the whole region, and further strengthen audit supervision and service functions. To fulfill the audit duties and serve the integration of financial funds, we can do it from the following five aspects: strengthening the investment audit of construction projects, strengthening the audit of people's livelihood and audit investigation, strengthening the ability of audit budget execution, strengthening the awareness of auditing serving the overall situation and strengthening the audit of economic responsibility.
① Strengthen the investment audit of construction projects, perform audit duties, and serve the integration of financial funds. Continue to strengthen the follow-up audit of key construction projects. In the audit, auditors are required to strictly investigate the problems of overestimation, overestimation and inflated project cost, and put forward suggestions to improve the system and management from a professional perspective, so as to promote the standardized operation of construction projects and improve the efficiency of the use of financial funds.
② We should strengthen people's livelihood audit and audit investigation, perform audit duties, and serve the integration of financial funds. Actively carry out special audits and audit investigations, and track and check the management, use and performance of funds. In view of the causes of common problems found in the audit, this paper puts forward countermeasures and suggestions to solve the problems, safeguard the interests of the masses and promote the improvement of relevant systems.
(3) To perform audit duties and serve the integration of financial funds, it is necessary to strengthen the audit budget execution ability. The budget execution audit aims at standardizing the financial distribution order, improving the efficiency of the use of financial funds and reducing the execution cost of * * * *, and further strengthens the extended audit by correcting violations of discipline and discipline, focusing on management loopholes and institutional defects. So as to improve the efficiency of the use of financial funds, establish a debt early warning mechanism and improve the supervision and management system of state-owned assets.
④ To perform audit duties and serve the integration of financial funds, it is necessary to strengthen the overall audit service consciousness. Service awareness and overall awareness have been enhanced. Through the audit, the assets of various units have been verified, and acts such as sudden spending of money and misappropriation of state-owned assets have occurred from time to time, ensuring the smooth progress of institutional reform and administrative division adjustment.
⑤ Strengthen economic responsibility audit, perform audit duties and serve the integration of financial funds. Further expand and deepen the economic responsibility audit of leading cadres during their term of office. We made an objective, fair and realistic evaluation of the performance of economic responsibilities by leading cadres and my honesty and self-discipline.
In order to effectively perform the audit duties, it is necessary to further strengthen the construction of the audit team and perform the audit duties to serve the integration of financial funds. While paying attention to strengthening the construction of audit culture and actively carrying out colorful cultural activities, it is also very important for the development of our audit to tap new potential, increase innovation advantages and continuously increase audit intensity in strict accordance with requirements.
How to scientifically and reasonably design the fiscal fund policy In order to smoothly push forward the pilot project of "VAT reform" and properly solve the problem of increasing tax burden, it is suggested to improve the financial support policies of "VAT reform" in some industries from three aspects.
First, reasonably design the scope of subsidies. In the scope of subsidies, financial support policies should consider both policy fairness and capital efficiency, giving consideration to rewards and punishments. The key point is to take the rising tax burden of the pilot industries with rising overall tax burden as the financial support object, determine the entry threshold of subsidies in light of local conditions, and enhance the pertinence of subsidies. At the same time, it is suggested that the implementation of fiscal and taxation policies in the pilot in the past three years should be taken as a prerequisite for subsidies and guide the conscious implementation of fiscal and taxation laws and regulations.
Second, scientifically determine the subsidy standards. The key point is to determine the financial subsidy according to the principle of fairness of tax burden, taking the average growth rate of tax burden of industries in the region as the reference standard, and fully subsidize those that do not exceed the average growth rate of tax burden with the increase of tax burden; For those who exceed the average growth rate of tax burden, first give full subsidies according to the average growth rate of tax burden in the industry, and then give appropriate subsidies to the excess, and establish an incentive mechanism to actively reduce tax burden.
Third, standardize subsidy management methods. It is suggested that financial subsidies should be implemented in the form of "monthly tracking, quarterly pre-allocation and annual liquidation", which can not only improve the efficiency of financial subsidies, but also alleviate the daily financial pressure. At work, the national tax department is responsible for the investigation of tax burden change and the calculation of tax burden increase, the financial department is responsible for the budget arrangement, review and disbursement of subsidy funds, and conducts annual liquidation of financial subsidy applications in conjunction with relevant departments to investigate and deal with false reports, fraudulent acts and promote the orderly operation of financial subsidies.
Is it necessary to audit the fully subsidized enterprise funds? It should also be audited.
Whether it meets the subsidy standard,
Whether the amount of subsidy funds meets the examination and approval,
Whether the funds have been misappropriated and so on.