How to formulate the financial management and use methods of special funds

Faced with such a chaotic situation, we should strictly implement the financial system and strengthen financial management. Project funds should be managed by special accounts, and the project implementation unit should set up separate accounts for each project, so that the accounts are clear and earmarked. Train accounting personnel of project implementation units to improve the quality of management personnel. Do not put an end to the entry of white notes and standardize the use of bills. Specific aspects:

(a) the person in charge of the unit should enhance the management awareness, establish the project legal person responsibility system, and strengthen the fund management in the whole process of project establishment, implementation and completion acceptance, which is the primary requirement for doing a good job in the financial management of special agricultural funds.

(two) to strengthen the system construction, use the system to manage people, use the system to manage things, and do a good job in the formulation and implementation of the financial management system for agricultural special funds. By combining the actual situation of the unit, formulate various rules and regulations such as personnel, finance and material management systems, divide various economic activities into specific posts, and determine tasks, responsibilities and authorities according to posts. Then, implement the relevant financial system and strengthen the supervision over the implementation of the system. In this way, the financial management of agricultural special funds has rules to follow.

(three) the organization of agricultural special funds financial management knowledge training, strengthen the study of relevant business knowledge, strengthen the legal concept and professional ethics education, and comprehensively improve the overall quality of managers. First of all, organize the responsible persons of each project undertaking unit to carry out training on accounting laws and regulations and financial management of agricultural special funds to improve their understanding of financial management. Secondly, organize financial personnel to carry out professional knowledge, laws and regulations and professional ethics training, and strengthen the continuing education of financial personnel. Financial personnel should consciously strengthen their study, strengthen self-discipline, strive to improve their working ability, and conscientiously do a good job in financial accounting and internal supervision in accordance with the requirements of financial management of special agricultural funds. Thirdly, other relevant personnel in the management of agricultural special funds should also strengthen the study of laws, regulations and professional ethics, strengthen personal cultivation, combine the external constraints of the legal system with the internal constraints of morality, build a strong legal and moral defense line, conscientiously complete all the work, and make good use of agricultural special funds.

(four) continue to implement and improve the financial fund reimbursement system. The financial fund reimbursement system is a system that the project unit submits the legal and valid documents on the use of special funds to the competent department of industry and the financial department for examination and approval, and applies for funding from the financial department. The financial department strengthens the supervision and management of special funds without changing the fund management and use right of the project unit. Since the implementation of this system, it has played a great role in strengthening the supervision and management of special funds.

(five) improve the accounting supervision system, strengthen supervision and inspection, and do a good job in the performance evaluation of various agricultural special funds. On the one hand, the competent department of industry should intensify the inspection, timely notify the problems and treatment results of relevant units through regular or irregular inspections, and give key assistance to units with weak accounting foundation work; On the other hand, finance, auditing and other departments should change the way of supervision and inspection, from the original compliance audit to benefit audit, carry out the evaluation of the effect of agricultural special funds expenditure, and strengthen supervision.

(six) as soon as possible to implement the centralized supervision system of financial accounting. The centralized supervision system of financial accounting is a financial management system that centralizes the accounting information of budget units to the financial department through the network system while maintaining the right to use funds, financial management and accounting rights of budget units unchanged, and combines relevant financial information for supervision. Implementing the centralized supervision system of financial accounting can further improve the financial supervision system, ensure the authenticity and accuracy of accounting information of budget units, and realize effective supervision over the whole process of financial fund use. The implementation of the system to the project undertaker will help to change the passive situation of financial personnel and strengthen the financial management of agricultural special funds.