Use the risk list to strengthen the financial management of the settlement unit

In 2004, Jinan City, Shandong Province, implemented the reform of the government fund management system, revoked the financial accounting agency of the unit, established the Jinan Municipal Government's Fund Settlement Center to centrally settle the capital income and expenditure of the municipal institutions and full allocated institutions. At present, there are 295 administrative institutions incorporated into centralized settlement (hereinafter referred to as settlement units).

After the implementation of centralized settlement, due to insufficient attention to financial work, some settlement units believe that the capital revenue and expenditure is controlled by the settlement center. It has not played the leading role in financial management. Weak personnel and other issues.

In 2020, in order to strengthen the financial management of the settlement unit and reduce the risk of illegal use of fiscal funds, the settlement center combed the risk points in the centralized settlement business in accordance with the "Management Accounting Application Guideline No. 702 -Risk List" Fund settlement intelligent review section, red light interception of illegal expenditures, and yellow light warning to key expenditure projects. Special businesses are manually verified by the settlement center and issued financial management proposals to the settlement unit to form a "intelligent+manual" supplementary supplement to each other. The supervision mechanism continues to improve the financial management level of the settlement unit, and effectively prevent the risk of resolving the payment of funds.

Provide professional advice

In order to prevent and control the risk of fund payment, to correct the illegal behavior of the settlement unit in time, the settlement center establishes a centralized settlement risk list according to the characteristics of centralized settlement business and risk management requirements, blocking management loopholes, strengthening the monitoring of funds before the pre -event, and ensuring the security specifications of financial funds. Effective use.

The settlement center will introduce risk management into a centralized settlement system, realize the expansion and upgrading of traditional accounting to management accounting, provide specialized financial management suggestions for the settlement unit, and solve the pain points and difficulties in the management of settlement units.

The first is the first concentrated settlement risk list. In order to prevent the financial management risk of the settlement unit, the settlement center applies the risk list to centralized settlement of the administrative institution for the first time Business, establish a sound scientific risk research and judgment mechanism and evaluation mechanism, and systematically summarize and organize 3 large categories and 13 risk points, which basically covers important links with frequent settlement issues and weak management.

The second is to use technology innovation to build risk firewalls. Adhere to the problem orientation, improve the risk prevention and control mechanism according to the high -risk point of the centralized settlement risk list, improve the intelligent auditing system of research and development funds, add 21 intelligent monitoring and early warning rules and monitoring links in the centralized settlement business process. According to the level of early warning, the red light warning and yellow light warning are displayed to effectively prevent and control the risk of illegal expenditure.

The third is to take the lead in launching the financial management proposal system in the province. Supported by modern information technology, strengthen the financial analysis of the financial revenue and expenditure of the settlement unit, provide professional guidance and suggestions to the settlement unit, solve the pain points and difficulties of the financial management of the settlement unit, and continuously improve the efficiency of the economic and social development of accounting services to serve the economic and social development of accounting services. Essence

Application process

With the continuous improvement of the centralized settlement system, the settlement unit increased from 84 to 295 to the present, and gradually expanded to all municipal administrative agencies and full appropriations of all municipal administrative agencies and full appropriations except the school and scientific research institutes. The administrative institutions incorporated into the centralized settlement have revoked financial accounting institutions and retained 1-2 accounts for accounting accounting. After the unit is approved step by step, the financial revenue and expenditure will be reported to the accounting centers in charge of accounting and reviewing accounting audits to handle fund settlement.

The settlement center set up a leading group of risk prevention and control. Study decision -making risk identification evaluation results and risk prevention and control measures. At the same time, the backbone of the business backbone forms a team, sort out identification risk points, analyzes the possibility of risk incidence, and the impact on prevention and control of violations of regulations, and formulate risk response measures.

The establishment and implementation of the centralized settlement risk list can be smoothly advanced, mainly the following reasons:

The first is to continuously strengthen risk management awareness. By carrying out the integrity lectures, research inspection and audit reports, strengthening internal audit supervision, continuously strengthening the concept of risk management, cultivating risk management culture, and transforming risk management awareness into a common awareness and conscious action of units.

The second is to establish a risk management agency. Establishing a risk management agency, the leading group is responsible for decision -making, the key to the team is responsible for specific implementation, the settlement office, remote monitoring office, and the accounting business department are responsible for the implementation of prevention and control measures. Separation and coordinated operation mechanism.

The third is to upgrade the fund payment information system. Translate the response to risk measures into early warning rules, embed the central treasury centralized payment audit system, realize intelligent early warning and interception, improve risk prevention and control measures through informatization methods to prevent and resolve the risk of illegal expenditure.

In terms of preparing the business process of centralized settlement risk lists, the research team carefully summarized the problems found in various inspections such as inspections, audits, and business self -inspection in recent years. Factors and matters that affect the risk of capital expenditure, establish a risk information library, identify risks, and classify risks.

In conjunction with the actual work of the responsible office, the relevant team formulated a risk response measure for the intelligent review system and the establishment of a financial management proposal system, and reported it to the leading group for approval. The customs team will transmit a centralized settlement risk list to the relevant responsibility office in time to ensure that the responsibility office is effectively carried out. Remarkable results

The implementation of the use of the intelligent review system and the implementation of the financial management proposal system has enhanced the awareness of the main body responsibility of the financial management of the settlement unit, prompting it to take the initiative to communicate with the settlement center before the implementation of major capital expenditures and special matters, understand the regulations and policies of expenditure, and further expenditure expenditure. Regulatory, asset management has been further strengthened. Compared with 2019, compared with 2019, 309 settlement units have decreased by 55%, official consumption decreases by 21%, and the construction project has increased assets of 816 million yuan.

The first is to prevent the risk of funds and improve the security of government funds. The fund intelligent audit system sets up monitoring points and early warning rules in different links such as the government treasury authorization payment, accounting accounting, etc., monitor each item to pay each project in real time. Discover doubts or violations to warn in time to install "anti -theft doors" for financial funds. In 2020, a total of 56 red lights were triggered, 10,807 yellow light warnings were warned, and 111 million yuan involved funds.

The second is to improve the level of financial management of budget units and enhance the standardization of government funds. Regarding the interception and early warning issued by the intelligent audit system, the settlement center checks the original documents one by one, understands the actual situation of funds, communicates with major issues found, communicates with the unit leadership in time, and issues financial management proposals if necessary. In 2020, a total of 48 settlement units issued management proposals. In response to the problems existing in the financial management of the settlement unit, 117 financial management suggestions were proposed, and the budget preparation of the standard department, cash use, official activity cost control, allowance subsidy issuance, transportation guarantee , Government procurement, etc. played a positive role.

The third is to prevent idle waste and waste, and improve the effectiveness of government funds. The intelligent audit system can continue to follow up the dialings of budget funds, actual expenditures, expenditure progress, and residual surplus situation. For the problems discovered, the settlement center will timely feedback the financial department and settlement unit to correct the rectification, and further accurately activate the precipitation of funds. The prominent contradictions of "fiscal funds gap with inefficient and ineffectiveness" are coordinated, and the efficiency and use of financial resource allocation are improved. In 2020, the financial department recovered billions of yuan of precipitation funds.

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