Model essay on financial self-inspection report

In order to further strengthen the management of financial funds, strictly enforce financial discipline, comprehensively improve the efficiency of the use of financial funds and the level of financial management, control illegal acts from the source, and ensure the safety and integrity of financial funds, according to the Notice of the Office of the People's Government of XX Municipality on Carrying out Financial Inspection in the City (XX[20XX]XXNo.), XX Town conducted a comprehensive inspection of the financial revenue and expenditure and the management and use of funds in 20XX. Details are as follows:

First, strengthen leadership and elaborate organization.

The Finance Office made a special report to the government leaders in time, and the leaders attached great importance to it, and organized a financial self-examination and self-correction meeting attended by all financial personnel. According to the relevant financial laws and regulations, the inspection procedures, inspection time and work requirements were formulated and standardized. In strict accordance with the requirements of the Notice, organize self-examination and self-correction work to ensure that the task of self-examination and self-correction of financial inspection is successfully completed as scheduled.

Second, the basic situation and self-examination conclusion

(A) financial institutions and personnel settings

1, XX town set up an accounting institution separately to implement the accounting system of administrative units and institutions. There are XX accounting personnel, including XX with bachelor degree, XX with high school degree and XX with junior accounting title. No accountant takes up his post without a license, and continuing education is arranged according to the regulations.

2. Accounting post setting. According to the regulations, there are audit posts, internal audit posts, accounting file management posts, microcomputer management (accounting) posts and cashier posts.

3. Accounting and accounting reports. In accordance with the regulations, accounts are established according to law, accounting is conducted according to the applicable unified accounting system, accounting books are registered, and accounting vouchers are obtained and filled in. The format of financial reports is complete and conforms to the norms, there is no falsification of vouchers, accounting books, accounting vouchers, accounting forms are consistent with accounting facts, computerized data meet the requirements, and the internal accounting supervision mechanism is sound. The audited accounts that should be audited by the society according to law have no off-balance accounts and private "small treasury" behavior.

(B) the establishment of internal control system

1, job responsibilities. According to the requirements of superiors and work needs, set up posts and clarify job responsibilities. Involved in 18 posts and accounting and cashier duties, including long post duties; Budget accounting job responsibilities; Responsibilities of financial accounting posts; Responsibilities of agricultural financial accounting posts; Job responsibilities of unified salary distribution; Responsibilities of social security fund management; Responsibilities of financial management post in infrastructure: statistical evaluation management responsibilities; Responsibilities of the bill administrator; Responsibilities of the housing provident fund manager; Responsibilities of the government procurement specialist; Job responsibilities of the information officer; Responsibilities of accountants and cashiers; Archives management responsibilities; Responsibilities of financial management positions; Inspection post; Internal audit posts; Microcomputer management position.

2. Management system. The management system has a seal management system; Accounting file management system; Account and bank reconciliation management system; Fund revenue and expenditure management; Fund application, approval, verification and settlement management; Special fund management system; Government procurement management; Financial disclosure system; Fixed assets management; Manage the use of education funds and rural compulsory education funds; Detailed rules for the implementation of administrative accountability measures, detailed rules for the implementation of the responsibility of first asking and first handling, and detailed rules for the implementation of the time-limited completion system.

Through the establishment and implementation of financial management regulations, internal control accounting system and bank account SMS banking business (real-time information of account changes and abnormal early warning notice), accounting and cashier are separated, accounts and funds are in charge, bank seals and transfer reservations are kept separately from cash checks, and deposit journals are recorded and checked with banks on time, effectively preventing each business from being handled by one person with accounting and cashier business, and ensuring the safe, standardized and effective use of financial funds to the greatest extent.

(three) the implementation of the financial budget, final accounts and revenue and expenditure

1, implementation of general budget revenue of local finance.

The annual general budget revenue of 20XX is XX billion yuan, accounting for XX% of the budget of XX billion yuan at the beginning of the year, an increase of XX billion yuan or XX% compared with the XX billion yuan completed in the previous year.

2. General budget expenditure of local finance.

In 20XX, the local general budget expenditure was XX billion yuan, an increase of XX billion yuan or XX% over the previous year. Among them, the expenditure formed by the superior special fund is XX million yuan, an increase of XX million yuan or XX% over the previous year.

3. Balance of total budget

The local general budget revenue is XX million yuan, plus the subsidy at the corresponding level of XX million yuan, plus the annual balance of XX million yuan, and the total revenue is XX million yuan; The general budget expenditure is XX million yuan, plus the settlement expenditure is XX million yuan, so the total expenditure is XX million yuan; Balance of payments, the town's fiscal year-end accumulated balance of XX billion yuan (this year's balance of XX billion yuan).

4. Fund income, expenditure and balance.

This year's income is XX million yuan (earmarked by the superior), and this year's expenditure is XX million yuan, with no balance at the end of the year.

(4) Income and expenditure of extra-budgetary funds

The balance of extra-budgetary funds in the previous year was XX yuan. 20XX year extra-budgetary fund income is XX yuan (general extra-budgetary fund income is XX yuan, overall fund income is XX yuan), and 20XX year extra-budgetary fund expenditure is XX yuan (general extra-budgetary fund expenditure is XX yuan, overall fund expenditure is XX yuan). At the end of the year, the accumulated balance of extra-budgetary funds was RMB XX, including the balance of special funds, the balance of general extra-budgetary funds and the balance of overall funds.

(6) conclusion of self-examination.

1, and shall not intercept, conceal, occupy, misappropriate, detain or support the fiscal revenue that should be turned over to the financial department, or inflated or inflated fiscal revenue.

2, no unauthorized occupation, use and disposal of state-owned assets and other issues.

3. There are no unauthorized charges (including those that have been explicitly cancelled or suspended) and problems such as expanding the scope of charges and raising the standard of charges without authorization.

4, it is strictly prohibited to purchase and build buildings and commodities that should be subject to government procurement.

5, no false, impersonator, misappropriation of special financial funds and detention, interception, misappropriation of special funds should be allocated and other issues.

6, no detention, interception, misappropriation of financial transfer payment funds and direct grain subsidies, seed subsidies and other issues.

7 selfless investment in financial funds or other public funds, making false accounts.

8. There are no problems such as "white note" entry, using invalid bills, and destroying bills without authorization.

9. There are no problems such as opening and using accounts without authorization.

Third, the existing problems and suggestions

(A) standardization of accounting basis has the following problems:

1, the signature of accounting voucher is incomplete.

2. There are cases where the accounting vouchers are not summarized clearly.

3. Some attachment documents are not stamped with the attachment chapter.

4, do not pay attention to the details of business processing.

Punishment: further strengthen the standardization of accounting basic work from the aspects of learning, system and inspection.

(B) the problems existing in the current account of the company

1. Creditor's rights and debts are large in amount and unclear in nature.

2. Long-term losses are mostly formed before unified management.

3. The original accounts of the financial office are unclear, and the current whereabouts of the funds are unknown. Disposal: clear up the creditor's rights and debts, distinguish the nature, and collect them by economic and legal means to prevent the loss of state-owned assets.

(c) Weak contract management, bidding and work supervision and management in project management. Disposition: Strengthen the study and publicity of project management and strengthen supervision.

(D) The work of computerized accounting lags behind, and the skills of computerized accounting personnel are uneven. Except for the general budget and the computerized accounting, the rest are kept by hand.