Personal summary of financial audit. When we finish a job, we will write down our personal summary and summarize the work achievements during this period. Let's look at how to write a personal summary. I collected the relevant contents of personal summary of financial audit. Welcome to reading.
Summary of personal financial audit 1 1, study hard and improve comprehensive quality.
The financial work of industrial system involves a wide range, heavy tasks and many customers. However, all comrades in our finance department did not relax their study of political theory and business skills because of their busy work, but strictly demanded that they actively participate in political study and various political activities organized by superiors and the Economic and Information Committee. And can combine their own work characteristics, conscientiously study and implement the "Accounting Law" and relevant national financial laws and regulations, and perform accounting and accounting supervision duties according to law. Abide by the law, love their jobs and respect their work, safeguard national interests and ensure the safety of property and funds. At ordinary times, we can strengthen the study of financial knowledge and new accounting systems and standards according to the situation, and improve the comprehensive quality to meet the needs of industrial economic development.
2, carefully review the summary report, improve the quality of accounting information.
Can conscientiously and timely do a good job in summarizing and reporting the financial statements of nearly 40 enterprises. In order to ensure that the statements are comprehensive, accurate, timely and clear, all grass-roots statements are carefully reviewed one by one. Contact the enterprise in time when problems are found, point out mistakes, give patient guidance, and always take pains to urge individual units that have not submitted in time, strive for the integrity of data, and provide basis for leaders and superiors to make decisions.
3. Reasonable budget and timely submission of financial revenue and expenditure information.
In order to reasonably prepare the revenue and expenditure budgets of all departments of the Economic and Information Committee (full administration, administration with reference to civil servant management, full enterprises, self-supporting enterprises, enterprise personnel, etc.). ), it is necessary to summarize and analyze the budget implementation of the previous year, and to find out various factors affecting the current budget according to the requirements of the superior financial department and the leaders of the Economic and Information Committee. It is also necessary to objectively analyze the impact of the relevant policies of this system (such as wage adjustment and industrial reform) and the economic benefits of enterprises that charge management fees on the budget, so that the budget is more in line with reality, the leaders know fairly well, which is conducive to operation and plays an active role in financial management. Usually, the financial settlement of the organ should be done in time, and the financial revenue and expenditure information should be submitted on time.
4, actively raise funds to ensure the normal operation of organs.
Judging from the overall situation of the Economic and Information Committee, the nature of personnel is diversified (civil servants, administrative personnel, full-time business, self-supporting business, enterprises, etc.). ), and the channels of funds are diversified, including financial allocation, subsidy income, management fee income, etc. According to the characteristics of the Committee and the requirements of the leaders, actively raise funds, especially the income source of the head office, mainly collecting management fees from enterprises. With the deepening of restructuring, most enterprises in this system have turned to private enterprises. In addition, the increase in investment promotion has made many large foreign enterprises participate in the holding, which has also increased the difficulty for us to collect management fees. However, according to the requirements of the leaders and the actual situation of the enterprise, we negotiated with the leaders of the enterprise and adopted the methods of more communication, more understanding, more running, more heart-to-heart talks and more grinding. With the strong support of the leaders of the Economic and Information Committee and the care and help of various departments, we successfully completed this year's collection task and ensured the normal operation of the work of the organs.
5, seriously implement the financial system, do a good job in daily work.
Obey the leadership's command, obey the leadership's arrangement, strictly implement the financial system, do a good job in accounting seriously, meticulously and accurately, and reimburse and pay various expenses according to regulations (including the administration of the Economic and Information Committee, the office of the Third Power Company, the head office, the service center for small and medium-sized enterprises, the energy-saving center, etc.). ), strengthen cash management to ensure cash safety. Do a good job of reconciliation with the bank on a regular basis, pay all funds (pension, provident fund, medical insurance, tax) on time every month, regularly pay retirees' salaries to the insurance department of the Personnel Bureau, regularly send widows' living expenses, regularly clean up, check and register fixed assets and current accounts, (this year, cooperate with the office to register and decorate fixed assets, including office desks and chairs, and classify them into accounts) and carry out accounting treatment according to the requirements of the accounting department. At ordinary times, the work in the department is based on the overall situation, so that the division of labor is not separated, cooperation is seamless, and Qi Xin works together. While earnestly completing the undergraduate work, I can try my best to cooperate with other departments to do a good job in bankruptcy liquidation of Lantianhai Company, restructuring of Jinyuan Company, bankruptcy liquidation of steel pipe company, receipt and payment of safety funds, inventory of state-owned assets, disposal of equipment, allocation of relief funds, replacement of employee status, coordination of finance, taxation, industry and commerce, collection of enterprise provident fund, letters and visits, etc.
6. Cooperate with the Financing Guarantee Section.
According to the requirements of CDB, raise funds in advance every quarter, conscientiously do a good job in the settlement and interest payment of tens of millions of funds, do a good job in financial accounting and year-end audit on time every quarter, and provide quarterly accounting information in time. In the first half of this year, we cooperated with the financing center to handle the loan procedures that saved tens of millions of funds and entrusted the funds to related enterprises. Recently, assist the guarantee company to prepare all kinds of rectification materials, capital reduction and capital verification materials required by the province.
7. Pay special attention to the internal audit of difficult enterprises.
Internal audit is also an important part of financial work, with short time, high requirements, strong policy and easy to offend people. However, with the support of leaders and discipline inspection departments, our financial audit department has successfully completed the task every time. This year, according to the internal audit requirements and regulations of the Audit Department, we conducted internal audits on the financial revenues and expenditures of printing and dyeing factories, plastic factories and other enterprises. Through internal audit, we made an objective and fair evaluation of the relevant situation of the enterprise according to the audit facts. Second, strict financial discipline, timely adjustment of accounts, put forward rectification measures. The third is to guide them to establish accounts according to the financial system, use funds legally and reasonably, and carefully standardize and remember all kinds of detailed accounts. Fourth, a detailed written report was issued, which provided a basis for leaders to understand the situation and make correct decisions, and really played a role in financial supervision.
8. Do a good job in accounting training and financial management.
In the third quarter of this year, we cooperated with the Finance Bureau to launch the "Financial Management Promotion Year" activity, conducted spot checks on the financial management of listed companies, and put forward suggestions and requirements for spot checks. This year, we also held many training courses in cooperation with the Accounting Imperial Examination of Finance Bureau, with 20 on-the-job trainings, 266 continuing education and 30 lectures on Yangzhou finance. We also use the annual meeting and other time to let the chief financial officers of enterprises communicate with each other, learn from each other's strengths and learn from internal management experience, so that the accountants of enterprises not only increase their business knowledge, but also promote and improve their financial work.
To sum up, although some work has been done this year, there is still a gap with the needs of reform and development and the requirements of leaders, mainly as follows: First, the communication with enterprises and relevant departments is not deep enough; Second, insufficient attention is paid to the internal audit work of difficult enterprises; Third, service enterprises lack initiative; Fourth, reporting information is only satisfied with completing the task, and it has not exceeded a lot.
Summary of financial audit work. Conscientiously implement the policy of "comprehensive audit and highlighting key points" and fully complete the annual audit task.
Convene the city's audit work and the economic responsibility audit work conference of leading cadres, convey and implement the spirit of the national audit work conference, deploy and implement the annual audit work tasks, and commend the advanced collectives and individuals in the audit work and economic responsibility audit work. There are 226 audit projects organized by our city this year, including 1 14 at the provincial level and 165438 at the municipal level. There are 62 municipal audit institutions and 64 county (city, district) audit institutions/kloc-0. The more important audit items are: budget execution audit at the corresponding level 12, county-level financial final accounts audit 6, township-level financial final accounts audit 63, county-level financial liabilities audit 12, provincial key middle school financial revenue and expenditure audit 12, family planning special fund audit 12, and agricultural comprehensive development fund audit/kloc-0. County and township highway construction project audit 12, reservoir resettlement fund audit 5, reservoir resettlement and food subsidy audit 7, foreign aid loan project audit 18, county magistrate audit 10, leading cadres audit of municipal units 18, national construction project audit 10. All these audit projects have completed their tasks, some have completed the audit, and some are auditing or preparing to implement the audit.
Two, do a good job in budget implementation and other financial revenue and expenditure audit.
City-level and county (city, district) audit bureaus earnestly carry out budget execution and other financial revenue and expenditure audits, with 22 audit units. The audit of financial budget execution has played a very good role in strengthening financial supervision and tax collection and management, deepening financial reform, implementing centralized payment system of the state treasury, strengthening expenditure management, adjusting expenditure structure, ensuring key expenditures, strengthening financial resources construction, strengthening government procurement supervision, and improving government procurement system. Entrusted by the higher audit institutions, the Municipal Bureau completed the audit of the financial revenue and expenditure of the original affiliated hospital of XX Medical College, which clarified the financial background for its merger and formation of Xiangnan College. Completed the financial revenue and expenditure audit of XX Automobile Transportation Group Co., Ltd., correctly evaluated the assets, liabilities and owners' equity of the group since its establishment two years ago, and informed the shareholders' meeting of the audit results, which laid the foundation for the company's next development. The financial revenue and expenditure audit of Xiangnan Technical School has ended, and the financial revenue and expenditure audit of Party School of Municipal Party Committee, XX Driving School, Municipal Tobacco Office and Municipal Food Corporation is in progress.
Three, highlight the audit focus, strengthen the audit of key projects, important industries, key funds and projects assigned by the leaders.
(a), around the service of "agriculture, rural areas and farmers", earnestly carry out audit supervision. The city * * * arranged 24 agriculture-related projects, including the audit of special funds for comprehensive agricultural development, the special audit of reservoir resettlement funds and the special audit of food subsidies for migrants in non-provincial reservoir flooded areas, among which the municipal bureau arranged three projects, including the audit of comprehensive agricultural development at the same level and the audit of food subsidies for migrants in non-provincial reservoir flooded areas. At present, most of these audit projects have ended. According to the audit situation, our bureau submitted a comprehensive audit report with information, problems, analysis and suggestions to the municipal government and the provincial audit office, which was valued and praised by the leaders. In the audit of comprehensive agricultural development, 40 auditors in the whole city were organized and divided into 12 audit groups, and the fifth phase (XX-XX) funds managed, distributed and used by the agricultural comprehensive development offices and finance bureaus in the city level and1counties (cities, districts) were audited on the spot, with a total of 65440 funds audited. While affirming the work achievements, we found that the project unit changed the project plan, misappropriated the expenditure funds, falsely reported the loan expenditure, reported the non-compliant invoices, and falsely reported the project expenditure. , and put forward targeted rectification suggestions.
(2) The audit of foreign aid loan projects has all ended. This year, the national foreign aid loan for agricultural seed commercialization project, the national foreign aid loan for the ninth health development project and the national foreign aid loan for tuberculosis control project have all been completed, with a total audit fund of 654.38+0.2 billion yuan, and all kinds of irregularities were found to be 65.438+0.66 billion yuan, and 654.38+0.8 comprehensive reports on the utilization of foreign capital with information, analysis, opinions and suggestions were submitted, which caused For example, in view of the problems existing in health development, tuberculosis control and other projects, such as unfinished planning objectives, insufficient matching funds, cost overruns in management fees, and the delay in issuing the material division list by the higher-level project office and the financial department, some rectification opinions were put forward, such as implementing responsibilities at different levels, doing a good job in project management, ensuring matching funds in place, and giving full play to the role of foreign aid loan projects, which were adopted.
(three), conscientiously do a good job in the audit of education transfer payment funds and the audit of provincial key middle schools. According to the unified arrangement of the Provincial Audit Office, in the audit of education transfer payment funds, the city's audit institutions sent 52 auditors to form the 12 audit team. Based on the financial department, they selectively and emphatically expanded the scope of investigation to 24 functional departments such as the Education Bureau and the Planning Commission, and randomly selected schools and other 130 units. Generally speaking, the management of special funds for education in our city is relatively standardized, but the amount of violations is still found to be 654.38+005.3 million yuan. The main problems are: irregular management, changing the use of special funds, failure to implement centralized government procurement and public bidding for some projects, failure to implement matching funds, and difficulty in ensuring decentralized and centralized funds for renovation of dilapidated buildings. In view of the existing problems, our bureau submitted a comprehensive audit report to the provincial offices and the municipal government, and put forward suggestions and suggestions for improvement. The 20th issue of Weekly Highlights of the Office of the Municipal Government published the contents of the audit report with the title of "Strengthening the Supervision of the Transfer Payment of Education Funds". The audit of the city 10 provincial key middle schools is under way, mainly to supervise the income, management and use of education fees, focusing on investigating and dealing with the problem that school charges increase the burden on the masses.
(4) The investment audit of key construction projects has achieved good results. The city * * * completed the investment audit of key construction projects by 3 1, with a total investment of 70.5 million yuan, reducing the project cost by1/.59 million yuan. Among them, the final accounts audit of three sub-projects of the municipal government relocation project carried out by the Municipal Audit Bureau submitted an amount of 218.36 million yuan, with a decrease of 4.204 million yuan and a reduction rate of 19.3%. Audits of 25 county and township highway construction projects arranged by the municipal level and 1 1 county (city, district) audit bureau are in progress. Auditors went to the site to carefully audit the quality of the project and the investment of construction funds, and served the grassroots and farmers with practical actions.
(5) Strive to complete the tasks assigned by the leaders. This year, under the circumstances of less preparation and heavy tasks, the city level has taken care of the overall situation and completed three important tasks assigned by the city leaders. Among them, the Municipal Commission for Discipline Inspection sent three people to our bureau, which lasted for 1 several months to assist in investigating and handling major economic cases of the person in charge of the former housing provident fund management center; XX huaming power plant financial revenue and expenditure and the economic responsibility audit of the factory director temporarily assigned by the municipal leaders; Long-term dispatch 1 person to assist relevant departments in enterprise restructuring.
Four, strengthen the economic responsibility audit, pay attention to the use of audit results.
The city has completed 4 economic responsibility audit projects1project, audited 58 economic responsible persons, and found out the amount of illegal acts of leading cadres in charge 1 1.92 million yuan. There are 12 units in the ongoing economic responsibility audit of leading cadres at the city level, such as the municipal organization office, the municipal traditional Chinese medicine hospital, the municipal transportation bureau, the XX Institute of Technology, the former XX Medical College, the municipal agricultural machinery bureau, the municipal industrial school, the municipal science and technology bureau, the municipal pharmaceutical corporation, the municipal food corporation, the XX Huaming Company, and the municipal environmental sanitation department. The audit of economic responsibility of leading cadres has played a very good role in strengthening the supervision of cadres, broadening the channels of supervision of cadres, enhancing the awareness of economic responsibility of leading cadres during their tenure, making scientific decisions, administering according to law, and consciously observing financial and economic disciplines and various clean government disciplines. At the same time, it also provides a basis for party committees and governments at all levels to manage and use cadres well.
Five, strengthen the construction of audit team and leadership.
At the beginning of the year, the Municipal Audit Bureau and the audit bureaus of counties (cities, districts) generally carried out centralized training in spring and carried out various forms of business learning and training. From May to June, according to the unified arrangement of the whole city, the Municipal Bureau earnestly carried out activities to rectify the style of government organs. Through research and mobilization, finding problems and analyzing reasons, units and individuals have formulated practical rectification measures. In particular, the members of the leading group of the Bureau dared to be serious in the rectification movement, carried out serious criticism and self-criticism in combination with the inner-party democratic life meeting, correctly evaluated the current situation of the team, found out eight problems that need to be further strengthened and improved, put forward six measures to improve the work, and informed the cadres above the deputy section chief of the overall situation of the democratic life meeting of the party group, which was generally welcomed.
Summary of financial audit work. People-oriented management, lay a solid foundation and promote work.
1, the division of labor is clear and the responsibility system is implemented.
In order to ensure the completion of the annual work target responsibility system task well and quickly, we have clearly defined the division of labor for the department personnel, implemented the work responsibility system, and implemented the percentage assessment, so as to unite people with the system and form a joint force, encouraging and urging the department members to want to be officers, be able to be officers, accomplish things, and achieve great things; The decomposition of objectives and tasks and clear division of labor have laid the foundation for the completion of annual objectives and tasks from the system.
2. Persist in learning and constantly improve your working ability.
Adhere to the combination of normal departmental collective learning and individual self-study, organize departmental personnel to learn theory and financial knowledge, establish the concept of lifelong learning, create a strong learning atmosphere, and strive to build a learning-oriented department that "works in learning and learns in work". Constantly absorb new knowledge, keep pace with the times, adapt to the needs of work, and improve the overall working ability. Guide the employees of the department to unite, be modest and prudent, treat others sincerely, work hard, strengthen product cultivation, be a noble and tasteful person, and establish a good image of radio and television people.
Second, pay attention to the implementation of goals and strive to produce results.
1, fiscal revenue and expenditure in the first half of the year
The revenue of the whole system was 2.8 million yuan/kloc-0.59 million yuan, accounting for 58.03% of the annual budget, an increase of/kloc-0.2./kloc-0.5% over the previous year; Among them, the bureau's income was 9,663,900 yuan, accounting for 54.6% of the annual budget, an increase of18.19% over the previous year; The income of radio and television stations was18.352 million yuan, accounting for 60.6% of the annual adjustment budget, an increase of 9.26% over the same period last year.
The expenditure of the whole system was 23,666,900 yuan, accounting for 58.67% of the annual budget, with a year-on-year increase of11.87%; Among them, the expenditure of bureau and Taiwan was 9,472,200 yuan, accounting for 55.96% of the annual budget, up13.88% year-on-year; The expenditure of radio and television stations is14194,700 yuan, accounting for 54.6% of the annual budget, down 9.64% compared with the same period last year;
2. Take 10 rural radio and television industry as the starting point to standardize the financial management of radio and television stations.
The first is to standardize financial management. At the beginning of the year, the Regulations on Financial Management of Radio and Television Stations was revised again, which provided an institutional guarantee for standardizing the financial management of radio and television stations. Through the year-end assessment, "entering groups and entering households" commented on the advantages and disadvantages of financial management one by one, which effectively promoted the financial management level of radio and television stations to a higher level. Many stations formulated measures to increase revenue and reduce expenditure, greatly enhancing the concept of paying equal attention to career development and economic benefits. Since June 5438+ 10 this year, the medical insurance for radio and television personnel has been fully implemented, which has solved the problem of uneven reimbursement of medical expenses for radio and television personnel, standardized the expenditure standards and mobilized the enthusiasm of personnel.
The second is to organize debt clearance and debt reduction. In April, the debt reduction plan of radio and television stations was formulated and implemented. In May and June, assets were verified one by one, current accounts were comprehensively cleared, the financial situation of radio and television stations in the city was basically found out, and loan files were standardized.
The third is to strengthen the construction of newspaper reporters, organize newspaper reporters to carry out computer application skills training and related business knowledge training, improve the automation application ability of newspaper reporters' offices, and improve the work effectiveness. According to the needs of the work, the reporters at Daying and Anfeng stations were adjusted.
Fourth, in strengthening planning management, we should cooperate with business departments to track the network planning, budget implementation and final accounts of radio and television stations, do a good job in service and supervision, and ensure the synchronization of network construction and economic benefits. The recovery rate of each village group developed by Chenbao, Dai Nan, Zhang Guo and Liu Tang stations in the first half of the year is not less than 100%.
3. Serve the overall situation, standardize management and improve the financial management level of the Bureau.
First, allocate funds reasonably to meet the needs of overall career development. According to the annual budget and the development needs of the bureau, timely allocate funds to ensure the cash of the year-end assessment awards of radio and television stations, the adjustment of the overall personnel and provincial standards, and the supply of funds such as 1550 project and the purchase of equipment for urban network transformation.
The second is to do a good job in service and manage money. Earnestly do a good job in the collection and reporting of advertising, publicity, network and other income-generating departments to ensure that the income is recorded in time; According to the needs, timely organize the approval of engineering and equipment procurement to ensure the needs of the cause;
The fixed assets of the bureau were verified and registered, and the global current accounts were checked, and the fixed assets ledger was improved, which made a good start for the next comprehensive asset inventory. Revise and improve expenditure approval and reimbursement procedures, infrastructure, decoration, network engineering and equipment management regulations, standardize expenditure standards and approval systems, and improve the efficiency of fund use.
The third is to fully implement computerization and improve work efficiency. This year, the two sets of accounts of the bureau and the management department have all been computerized, which has standardized management and improved the actual work, and the accounting work of cable TV equipment supply has taken a big step forward.
Fourth, actively organize accounting files and standardize the management of accounting files. We overcame the difficulties of less staff, tight time and heavy tasks, and organized personnel from all departments to sort out and file the accounting files since 1992. After a month's hard work, we completed the filing of accounting files.
Third, the work plan for the second half of the year.
1, starting from the asset inventory, check the family property. According to the deployment of the city, before the end of 10, conduct a comprehensive inventory of the assets of bureaus and radio and television stations, register them one by one, ensure that the accounts are consistent and the accounts are consistent, and verify the assets of the whole system.
2, the implementation of radio and television personnel endowment insurance. On the basis of investigation, formulate
The old-age insurance scheme will be implemented during the year to solve the problem of old-age care.
3, scientific classification and safe handling of bureau organs and radio and television affairs. Classify cable TV networking fees, foreign exchange borrowing by radio and television stations and dull accounts of radio and television stations.
4. Analyze the economic benefits of radio and television stations for half a year to promote the unification of financial management, economic benefits and career development.