At the beginning of 20xx, the Finance Bureau issued the budget of our school of11720,000 yuan, including: normal funds of 8.05 million yuan and retirement expenses of 3.67 million yuan; In that year, the supplementary budget was 6.5438+0.78 million yuan, of which: normal funds were 6.5438+0.5/kloc-0.00 million yuan (Tianjin subsidy adjustment, sporadic salary adjustment of 380,000 yuan, good reward, heating and cooling expenses of 490,000 yuan, personnel changes and survivors' subsidies of 6.5438+0.065438 yuan, and special education funds of 530,000 yuan).
As for the administrative fees (that is, extra-budgetary income), the municipal finance issued the administrative fees plan of our school of 3.44 million yuan, the government adjusted the plan of 290,000 yuan, and returned it to our school of 310.5 million yuan. In fact, our school completed business expenses of 4.29 million yuan, and the municipal finance returned our school's business income of 4.37 million yuan (including the balance of 620,000 yuan in the previous year), which exceeded the plan at the beginning of the year by 6.5438+0.22 million yuan, with an adjustment of 290,000 yuan and a year-end balance of 250,000 yuan. This part of our school is strictly in accordance with the provisions of the "two lines of revenue and expenditure". All expenses shall be turned over to the financial special account in time, and then apply for refund. After the funds are returned in place, they will be used by the unit. There is no illegal phenomenon of "sitting on a branch".
20xx annual income * * * final accounts17.86 million yuan, including financial subsidy13.48 million yuan (normal funds 9.54 million yuan, retirement funds 3.94 million yuan), business income 4.37 million yuan and other income 20,000 yuan.
In addition, the income of the foreign training center is 6.5438+0.96 million yuan, and the expenditure is 6.5438+0.56 million yuan, which are accounted for separately and managed according to the agreement signed with the school.
Two. Implementation of expenditure budget
In 20xx, our school * * * completed expenditure 166 1 ten thousand yuan.
(1) basic expenditure16.45 million yuan.
65,438+0, and the personnel expenditure is 654,380+023,700 yuan (including: salary, allowance, performance salary, medical insurance and other welfare expenses, and wages of temporary workers, etc.). 62 1 10,000 yuan, all in accordance with the national wage and welfare policy standards, strictly in accordance with the number of registered people; Expenditure on personal and family subsidies is 6,654,380+600,000 yuan, mainly including housing accumulation fund, retirees' salary, living allowance and survivors' allowance. )
2. Public funds of 4.08 million yuan (including: office and printing expenses of 260,000 yuan, water, electricity, post and telecommunications expenses of 520,000 yuan, heating expenses and property expenses of 370,000 yuan, transportation expenses of 4 1 10,000 yuan, maintenance and purchase expenses of 390,000 yuan, entertainment and business expenses of 2130,000 yuan) are collected according to normal operation and daily training tasks.
(two) turned over to the provincial party school 6.5438+0.6 million yuan.
Pay according to different levels of school agreements and the number of students and corresponding standards.
Three. The balance after break-even is 1, 4 1, 000.
All the accounts were transferred to public funds, and actually some loans and infrastructure projects were paid. Because the project has not been invoiced and settled, and other business procedures are not perfect, it is reflected in the current accounts.
Fourth, the results of self-examination
Through self-examination, we have always achieved the following:
1, the departmental budget revenue and expenditure shall be implemented in strict accordance with the financial budget;
2, administrative fees strictly implement the "two lines of revenue and expenditure" provisions, whether there are any irregularities such as zuozhi;
3. Adhere to government procurement as bulk procurement; For some who did not have government procurement at that time, they also went through the formalities later;
4. No public funds to go abroad;
5. There are no problems such as concealing income, setting up private coffers, making false transfers, embezzling and dividing up, using bills illegally, wasting losses, etc.
There is a problem:
1, the transportation fee exceeds the budget standard.
2. Hospitality expenses exceed the budget standard.
Generally speaking, in daily financial work, we can conscientiously implement laws and regulations and various financial rules and regulations, and maintain financial discipline; Adhere to running schools diligently, correctly handle the relationship between career development and capital supply, economic benefits and social benefits, as well as the interests of schools, departments and individuals, comprehensively standardize financial behavior, and adhere to laws and regulations.
Recently, the Municipal Audit Bureau is also auditing the accounts of our school for 20xx years. After the audit, we will inform you of the results in time.
Summary of financial revenue and expenditure statement 2 According to the arrangement of the Party Committee of the office, the General Party Branch of the financial community organized all community staff to hold a forum for supervisors of party style and clean government construction on February 5, 65438 to summarize the work of party style and clean government construction in this community in the second half of the year and conduct self-examination on the existing problems. The self-inspection is now reported as follows:
First, the General Party Branch attaches great importance to team building.
1, conscientiously do a good job in party style and clean government, and the general party branch made a work plan and publicity plan for one year before the arrival of the new year.
2, organize all community workers to conduct a clean and honest education every quarter. The purpose is to strengthen education, improve the system, pay close attention to ideological, organizational and work style construction, and strive to solve the weak links in the work. We will continue to strengthen prevention and control according to the priorities of this year's work and further promote the building of a clean and honest party style.
3, adhere to the principle of democratic centralism, adhere to the collective discussion and decision of major issues in the community.
4. The team members should have a clear division of labor, stress politics, take the overall situation into consideration and unite with the officers. In the specific work, we have a clear division of labor, help each other, unite as one, and strive to complete all the work arranged by the superior leaders.
5, the community party branch secretary, community workers regularly report the self-inspection report. Do a good job in honesty and self-discipline, and do a good job in honesty for the people. Solidly promote the work style construction of community workers.
Second, do a good job in the publicity and education of building a clean and honest party style.
Make full use of community blackboard newspapers, billboards, wall newspapers and other publicity methods to actively publicize the relevant contents of party style and clean government education to the community residents.
1. hold a regular meeting of community cadres every Monday morning, and 15 every month is party member activity day, focusing on studying party constitution. Use the time of the party group meeting to learn the relevant contents of the party's work style and clean government construction.
2, conscientiously do a good job in publicity and education, the use of wall newspapers, blackboard newspapers, billboards, newspapers and periodicals to educate the general public, so that the work of party style and clean government education is deeply rooted in the hearts of the people.
3, to carry out on-the-job party member into the community activities. Through activities to build a platform for community party building, give full play to party member's professional advantages, integrate material resources and human resources, and improve the awareness and level of * * * in the jurisdiction.
4. Actively organize community party style and clean government supervisors to participate in the training of party style and clean government supervisors organized by the Party Committee of the office, solicit opinions and suggestions on the construction of party style and clean government in this community after the meeting, and timely feed back the opinions to the Party Working Committee of the subdistrict office.
5. Carry out activities with the theme of "rectifying work style, establishing image and building a harmonious community".
Summary of financial revenue and expenditure report materials 3 20xx years, the company's financial work took the Accounting Law as the criterion, aimed at improving economic efficiency, focused on cost management and fund management, strengthened the foundation and paid attention to management, which played an important role in enterprise management. Now we will make a brief summary report on the financial work of the company in 20XX.
I. Completion of the Company's main financial indicators:
leave out
Two. Function development:
In the past year, financial work has taken a big step forward in functional management.
1. In order to facilitate financial management, the finance department has established various accounts in addition to regular journals, subsidiary ledgers and general ledgers. Such as: material account, revolving material account, low-value consumable account, office expense account, etc.
2. Accounting statements can basically meet the needs of higher authorities and company management.
3. It is pointed out that financial work is not just post-event accounting, accounting is the foundation and management is the purpose. If the management work can't go up, it's useless to make detailed accounting. Therefore, all financial personnel are required to improve their management level and attach importance to financial management ideologically. When considering the accounting of each economic business, we should also consider the impact of this business on the company's current and future management and tax policies. Otherwise, it will be difficult to make up for problems in the future.
4. According to the fact that the company is far away from the company in different places and the company is restructured, the company has carried out independent accounting for its branches. The project department has a special person in charge of financial work. In order to strengthen the financial management of the company's external construction site, ensure the uniformity of accounting and the timeliness of information feedback, the company's financial personnel frequently go to the construction site.
5. In order to standardize accounting work, specific financial work requirements are stipulated. It is required to attach importance to basic accounting work, accounting and daily management, so as to lay a good foundation for financial management.
6. Carry out standardization work internally, from accounting, accounting statements to accounting file management, and every work is implemented on people's heads. Start small, fully implement and improve the level of financial management.
Three. Accounting work:
Accounting work is a basic work of the financial department. The settlement and arrangement of funds, the review and reimbursement of expenses, the review and distribution of materials, the provision of depreciation of fixed assets, the preparation of financial statements, and the' declaration' of taxes can all be completed in an orderly and timely manner.
Four. Functional services:
The financial department is both a management department and a service department. While strengthening management, we should also provide enthusiastic services. This is the transformation of two different roles, and it is also our job requirement.
When reviewing the original documents, they should be strictly implemented in accordance with the regulations, and those that should not be reimbursed must not be reimbursed, and those that should not be reimbursed must not occupy the expenses; Notify nonconforming procedures in time, handle relevant procedures and point out the solutions to the problems.
5. Strengthen capital management, strengthen cost supervision, reduce capital occupation, improve the effect of capital utilization, and achieve balance of payments;
In order to strengthen the unified management of funds, standardize the use, strengthen the planning, effectiveness and safety of the use of funds, and avoid the risk of funds as much as possible.
1. The scattered funds were merged into the bank account of the company.
2. In order to further reduce the occupation of funds and improve the utilization rate of funds, this year, we will focus on strengthening the management of accounts receivable, creditor's rights and debts, working capital turnover and other projects, and obviously accelerate the capital turnover.
3. Strictly implement the cash management system, make overall arrangements for funds on the principle of frugality, economy and high efficiency, and strictly follow the fund payment process. It has achieved the principle of "judging first and then helping, not judging and not helping". For public expenses such as business trips, the reimbursement procedure of "first approval, then supporting, first planning" shall be implemented. Supervise the implementation of the fund plan throughout the process.
Summary of Financial Revenue and Expenditure Report 4 For a long time, Linjiang Community, under the leadership of the street Party Working Committee, offices and relevant departments, has earnestly studied and thoroughly implemented Scientific Outlook on Development, emancipated its mind, renewed its concept, sought truth from facts, and United as one, thus realizing the consistency of accounts and materials in community financial management and ensuring the safety and integrity of collective assets, mainly in the following aspects:
First, in terms of organizational construction, the general party branch of the community attaches great importance to financial supervision, and has set up a community supervision committee on party style and clean government education with clear responsibilities, so that every bank expenditure in the community must be approved and signed by the director of the community education supervision committee before it can take effect, which has improved the functional role of the community education supervision committee.
Second, the management system: the community has established a clear and complete community financial management system, the responsibilities of the community education steering committee, the conference system, the community financial disclosure system, and the director's signature system, which has realized the democratic decision-making, democratic management and democratic financial management of team members on major issues such as the disposal of collective assets and large expenditures, effectively improved the work and methods of the community team and enhanced the cohesion of the team.
Three. Financial disclosure: every income and expenditure of the community is strictly in accordance with the financial management system, and can only be reimbursed after being signed and reviewed by the director of the community neighborhood Committee. It will be made public regularly, and all contents will be publicized within 15 days after the quarter. One is posted and the other is filed for future reference. Archives are established to ensure that publications are well documented and public inquiries are well documented.
4. Management and accounting of community financial revenue and expenditure: the community has no other income for a long time, and the financial expenditure is handled according to the prescribed business process. There is no phenomenon of public funds such as white bars and small coffers, and major expenditures and large sums of money are made public through democratic decision-making, management and openness.
Verb (abbreviation of verb) creditor's rights and debts: in the government. Under the guidance of the finance office, a "three-capital" inventory was conducted at the beginning of this year, and the community's creditor's rights and debts were cleared up clearly, and the management ledger of increase and decrease was established, without arbitrarily increasing debts and creditor's rights.
6. In the management of fixed assets: under the guidance of the street finance department, our community carefully cleaned up all the fixed assets in the community at the beginning of this year, and established a ledger to ensure the consistency of accounts and materials and the safety and integrity of collective assets.
While we have made some achievements, we are also clearly aware that there are some shortcomings in community financial supervision, lack of certain experience, and our working ability needs to be further improved. In the future, under the leadership of the Street Party Working Committee Office, our community will give full play to the grass-roots supervisory role of the Education Steering Committee and the Council, constantly improve working methods, improve working ability and do a good job in financial work.
Summary of financial revenue and expenditure report materials 5 It is another year's inventory in a blink of an eye. In this year, I can correctly perform my accounting duties and exercise my functions and powers, study the national financial policies and laws seriously, and be familiar with the financial system; Actively study accounting business, love their jobs, be loyal to their duties, be honest, strictly abide by professional ethics, adhere to principles, conscientiously implement relevant accounting laws and regulations, and abide by laws and regulations; Treat your work with diligence and seriousness, and play its due role in financial positions. Able to finish the work in time; Also completed the temporary work assigned by superiors and leaders in time; Actively cooperate with grass-roots units and cashiers; Actively participate in various political activities organized by superiors and units to improve their own political and ideological quality.
Strictly review all expense vouchers in the work, settle accounts in time, and ensure that all expenses meet the requirements and all accounts are clear and accurate. The use of funds and existing problems, often report to the relevant leaders for instructions. Prepare financial statements in time and report them to the competent leaders of all units in time, so that all units can know the financial situation of their own units in time and provide basis for the management and decision-making of unit leaders. Always contact the asset management personnel of each unit to check the fixed assets of each unit to ensure that the accounts are consistent and the accounts are consistent.
At the beginning of the new year, my former accountant, Sister Chu, retired and I returned to the accounting post. Although I am an old accountant, because I used to be a business accountant, business accounting is a new field for me, and everything has to start from scratch. In this year's work, I often encounter problems of one kind or another. The leaders of my three units have given me support and understanding. Director Zou and accountant Zhang gave me a lot of selfless help and enthusiastic guidance, and I am very happy.
20XX years, the deepest memory left to me can be summed up in one word: "Tired". I am a novice, and Du, the cashier, started from scratch just like me. We are both very tired this year, learning while working. When doing accounting, I think accounting is too simple. There are only a few subjects, unlike many business accounting subjects. Going deep into it, I feel that accounting is too trivial and much more complicated than accounting, especially in a small unit like ours, where sparrows are small and complete. Accounting should not only do a good job in accounting, but also do a good job in statistics and labor management. Relatively speaking, the division of labor in enterprises is relatively fine, and it is good for accounting to do your job well. There are too many temporary accounting posts in public institutions. Different departments will ask you to fill out different reports, which is more timely. These reports are not just a few figures. You must do a lot of mathematical statistics. These jobs are invisible to others, and only those who do them know the ups and downs. One unit is easier said than done, and several units make people feel a little overwhelmed.
As soon as I took over the accounting work in April, I was faced with the final settlement of corporate income tax. For me, who had never cared about the income and expenditure of the unit before, I really had no clue at first. I looked for information, read the account books, understood the relevant policies of corporate income tax, became familiar with the system of corporate income tax settlement and payment, and finally successfully completed the final settlement and payment of corporate income tax. In this process, due to the change of enterprise income tax policy, the superior subsidy income of glacier management has to pay 20 thousand yuan income tax, which is undoubtedly worse for Glacier Hall, which has been difficult to generate income. What should I do? I tried my best to turn to Director Zou and Accountant Zhang for help. Through discussion, collective wisdom skillfully solved this problem. Then, check the unit information of the Social Security Bureau, renew the social security certificate, then check the insurance base of social insurance, check the housing accumulation fund base in June, check the departmental budget on July 20 12, and check the medical insurance base of free medical care reform in September, especially the medical insurance base. Because of the change of statistical caliber, we have made at least three repetitions. 1October 20 1 12, and the just-concluded salary survey of public institutions are all expressed in one sentence. It is necessary to fill in these forms, but it needs to do a lot of basic work such as statistics, summary and analysis, which is huge and complicated. In order to finish these tasks on time without affecting daily work,
Summary of financial revenue and expenditure declaration materials 6 Under the guidance of the Education Bureau and the Education Office, our school has done a lot of work in financial work in the 20xx——20xx academic year, and achieved certain results, but there are still some shortcomings. The following is a summary:
First, be down-to-earth and do a good job in routine financial work.
Improve the democratic financial management team, give them corresponding rights and obligations, do their job well, and improperly decorate.
Before the start of school, prepare the receipt of administrative fees in advance, widely publicize the latest charging standards, and standardize the fees in strict accordance with the requirements of the Education Bureau, Finance Bureau and Price Bureau.
Make a daily report of income and expenditure on time, and reconcile with Luo at any time. The income and expenditure of funds should be publicized in the school. It is necessary to check or display the school accounts regularly and accept the supervision of teachers. Actively serve the school, collect invoices as soon as possible after school starts, and submit accounts as soon as possible, which will not affect the normal education and teaching work of the school.
Print and publish the balance of school income and expenditure every month for teachers to check.
Second, find out the family property and strengthen the management of fixed assets.
This year, according to the requirements of the Finance Bureau and the Education Bureau, we conducted a comprehensive inventory and clean-up, made a comprehensive registration of fixed assets, found out the family background, and established a detailed account of fixed assets on this basis, which enhanced the awareness of protecting state-owned assets and made the management of fixed assets enter the track of normal management.
With the great attention of the county party committee, the county government, the township party committee and the government, our school has put on a brand-new 300 sets of desks and chairs.
Fixed assets added in the future should be registered at any time to strengthen the management of fixed assets.
Third, live within our means and enhance the awareness of budget management.
According to the relevant requirements, our school will make a detailed calculation of next semester's income, formulate the most practical expenditure plan for daily official business, teaching business, equipment purchase, school building maintenance and other expenses according to the size of the school, and report it to the examination and approval level by level, and implement it according to the budget.
Four, financial disclosure, strengthen financial supervision.
Our school should be on the wall, first, the democratic financial management team should be on the wall, second, the charging standard should be on the wall, third, the list of living allowances for poor boarders should be on the wall, and fourth, the monthly income and expenditure situation should be on the wall. Make financial work open and transparent, accept the supervision of teachers, students, parents and society, and not become a mere formality.
Five, diligent and diligent, accounting and service functions.
The accountant submits a report to the headmaster on time every month to let the headmaster know the financial situation of our school. At the same time, I am not afraid of trouble, I am not afraid of running more errands, and I will try to get the school to reimburse me with tickets.
Self-charging, improve their professional quality.
Often through various forms of business study, pay attention to the latest changes in the financial system, learn relevant rules and regulations, learn the new budget of rural compulsory education schools, and recharge yourself to avoid deviations in work.
Over the past year, our school has made a lot of achievements in financial work, but more importantly, there are shortcomings. Next year, I will do a good job in budget preparation, implementation and financial disclosure.
In the past year, with the guidance and support of school leaders and the joint efforts of all teachers, I successfully completed all the work of this semester, ensuring the smooth progress of school financial work. The completion of this year's work is summarized as follows:
First, study hard and improve your own quality.
Actively participate in business training, constantly improve the level of accounting knowledge and policies, and actively participate in various political studies in the school, carefully take study notes, and conscientiously implement the Accounting Law, so that the accounting work of the school can be carried out in accordance with national policies and regulations, ensuring the authenticity and legality of expenditures.
Two, reasonable arrangements for revenue and expenditure budget, strict budget management.
Unit budget is an important prerequisite for the school to complete various tasks and realize career planning, and it is of great responsibility to do a good job in the budget work of our school. In order to do this work well, according to the actual situation of the school last year, the budget plan, especially the expenditure plan, was put forward, which was reported to the school leaders many times and revised repeatedly to make the budget more realistic in the spirit of "living within our means". Give full play to its positive role in financial management and successfully complete the task of budgeting. In the actual implementation process, the budget is strictly implemented and the monthly planned expenditure report is not compiled, which fully reflects the efficiency of the use of funds and ensures the smooth completion of all work in the school.
Third, do a good job in charging and settlement.
Charging is the most complicated work of the school and the most powerful policy. In order to do this work well, we should do a good job of declaration and approval as soon as possible, formulate the basis of fees, and strictly implement the charging standards. Issue bills in time, do not settle accounts properly, refund more and pay less, and at the same time do a good job of "reimbursement" on behalf of fees.
Fourth, make final accounts.
The year-end final accounts are also a complicated and arduous task, which mainly includes making up the old and building new ones and compiling final accounts. The final accounts reflect the financial revenue and expenditure of the school for one year, which is an important material to guide the implementation of the school budget and the basis for the preparation of the revenue and expenditure plan for the next year. Therefore, in addition to doing the year-end final accounts carefully, we should also make a comparative analysis of the prepared statements, sum up experience through analysis, reveal the existing problems, and provide a basis for school leaders to make decisions.
In short, in 20xx years, financial work has made certain achievements, which is inseparable from the correct guidance of school leaders. In the new year, we should work harder, make outstanding achievements, correct shortcomings, be diligent and pragmatic, forge ahead, and make suggestions for the construction and development of the school.
Summary of financial revenue and expenditure report materials 8 I. Basic information
Hanhedong Primary School was founded in xx. The school covers an area of 548 1 m2, and the school building covers an area of 9 10/m2. Houses are all brick and wood structures, and most schools have been rebuilt for a long time. At present, the school has 0/0 teaching staff and 0/59 students in 6 classes, with an average of 26 students. The school is short of teachers, and there are no full-time logistics managers and accountants.
Second, the financial situation
Our school is small, 159 students. According to the primary school 300 yuan, the financial subsidy income is about 50,000 yuan, but the expenditure is large, and the funds are far from ensuring the normal operation. For example, computer equipment is aging and cannot be used. Although the bureau has allocated 10 mainframe, three students use one, so it is impossible for everyone to use it. Unable to buy due to lack of funds. Although all expenses are frugal, the school is in urgent need of printing and bought a fast printing machine with a debt balance of 3000 yuan. It is expected to be repaid with 20xx annual funds.
Three. Specific measures for financial management of this unit:
In order to manage and make good use of school funds, ensure the smooth progress of education and teaching, and promote the development of the school, according to the relevant financial policies of the higher authorities and the spirit of the "school affairs disclosure" document, the specific measures are as follows:
(a) the establishment of financial disclosure, financial review team main responsibilities:
(1) Audit the school accounts regularly;
(2) regularly disclose the financial situation to the whole school.
(2) Financial application
1. Implement the principle of "approval before purchase, review before reporting".
2. Reimbursement procedures:
① Signature of the manager;
(2) Signature of the inspector or witness;
(3) the person in charge signed for reimbursement.
(3) Procurement procedures:
1. The purchasing team inspects and determines the suppliers;
2. The client appoints personnel to purchase goods according to quality and quantity;
3. The purchased items should be put into storage and registered on time;
4. Reimbursement of expenses according to financial reimbursement procedures;
5, financial custody timely distribution of ordered items, to ensure the teaching needs.
Four. Opinions and suggestions on systematic financial management:
It is necessary to do a good job in budget preparation and approval in time to ensure the normal expenses of the school and the normal operation of the school.