Financial management system

A system in which the socialist countries divide responsibilities, rights and interests among political powers at all levels and between the state and state-owned enterprises and institutions in financial management. Financial system for short. It is an integral part of the national economic management system. In China, the financial management system has its specific contents and principles.

1, the principle of unified leadership and graded finance

Unified leadership and graded finance are in line with China's national conditions;

First of all, China is a unified socialist country politically.

Second, the financial management system must meet the requirements of the China regime. When a first-level government has a first-level governance scope, it is necessary to establish a first-level finance accordingly.

Third, to establish a market economy with socialist public ownership as the main body, China also needs a plan, and the finance must raise and allocate funds in a planned way.

Fourth, China has a vast territory, and its economic base and natural conditions vary greatly from place to place.

Realize the principle of unified leadership and graded finance;

In the financial management system, unified leadership and graded finance are centralized and decentralized. Centralization and decentralization are contradictory. This contradiction can only be based on the requirements of production development and changes in objective conditions. Generally speaking, all the management authority related to the overall situation of the country must be centralized in the central government and not arbitrarily dispersed to ensure the unified leadership of the central government; All management authority that needs to be adapted to local conditions should be delegated to local governments, and the central government should not be too unified to fully mobilize the enthusiasm of local governments.

2. The principle that the financial management system must be compatible with the state power structure and the state economic management system.

First of all, the financial management system must be determined by several levels of management, and the hierarchical management of finance must be consistent with China's state power structure and administrative divisions. Because the first-level political power and the corresponding administrative agencies bear the power and responsibility of economic, social, cultural and educational undertakings within their jurisdiction, they must be given corresponding power and financial resources to manage fiscal revenue and expenditure; So as to ensure the realization of its functions.

Secondly, because the financial management system is an important part of the whole national economic management system, the financial management system must change with the development and change of the national economic management system. Because:

First, the reform of national economic management system involves the distribution of financial resources and financial power, such as enterprise reform and price reform, which are inseparable from the distribution of financial resources, and also require corresponding changes in the financial management system.

Second, financial problems are directly related to the economic interests of all localities, departments, enterprises and institutions and the masses. We must adjust the financial management system accordingly with the reform of the national economic management system, so as to adjust the economic interests accordingly, which is conducive to mobilizing the enthusiasm of all parties.

3. The principle of the unity of financial power and administrative power and the combination of responsibility and power.

Financial power and administrative power should be unified, that is to say, governments at all levels must have corresponding financial power no matter what kind of authority they have and what kind of administrative power they have.

Realizing the unification of financial power and administrative power requires the combination of power and responsibility. The combination of power and responsibility is embodied in the financial system, that is, to let all levels of finance have their own sources of income and scope of expenditure, and to link fiscal expenditure with fiscal revenue as much as possible. Only by combining power and responsibility can we ensure the unity of financial power and administrative power.