found the ways and methods of administrative institutions-books（发现行政institutions-books的方式和方法）.docVIP

Found the ways and methods of administrative institutions-books Recent years more to implement the system of accounting settlement center, the many administrative financial institutions (financial revenues and expenditures are accounted for in the settlement center, played an active role to strengthen financial management, improve the efficiency in the use of government funds. However, this system is not able to cure-all “, due to many reasons, the administrative institutions of off-balance sheet funding problems still occur. A main manifestations of the off-the-books From the audit practice, the establishment of the administrative institutions of off-the-books morphology are manifold, its means, in different ways, technical, concealment growing: some storage unit canteen account, some on account of community organizations , some cash into other departments on a hidden the financial room or secret, some part of the cash in the hands of the finance staff, and some in his own name in the bank to open a passbook account kept by the relevant personnel. manifestations: Difficult to confirm the cardiopulmonary bypass. Implement a unified accounting system of accounting settlement center, enter settlement center units expenses were strictly controlled. Thus some administrations are often at the beginning or end of a particular ground set aside part of the funds to its subordinate units, and pass on the cost of some of its subordinate units, or reimbursement by the subordinate units, or by subordinate units directly funding settlement with the business units in the department in charge of the account on reasoning in of subordinate units higher subsidies income and competent authorities to allocate paragraph Folks, the competent authorities to pass on the costs reflect their own expenditure on account of the subordinate units. The second is hidden off the books balance sheet. Administrative institutions asset re-purchase of light management is still more promi