scholarly journals Integration of Accounting and Statistics in Financial Management of Financial Bureau

2020 ◽  
Vol 3 (5) ◽  
Author(s):  
Wei Zheng

The Financial Bureau is a functional department responsible for the expenditure management of local units. It not only undertakes the responsibility of formulating and revising the financial management system, but also supervises the strict implementation of the financial system by local units. The efficient operation of the Financial Bureau can ensure the smooth progress of local work and provide assistance for local economic development. Currently, with the rapid economic development, all government departments are carrying out system reform and innovation of working methods to improve the work efficiency and make up for the deficiencies in the work. Accounting and statistics are the key links throughout the financial management work of the Financial Bureau. With the continuous innovation of the management system of the Financial Bureau, accounting and statistics will be more closely integrated.

2020 ◽  
Author(s):  
António S. Cruz ◽  
Fausto J. Mafambissa

Mozambique has achieved incipient but still fragile socio-economic development since 1975. The public financial management system has been reformed and improved, but its performance has weakened since 2013. Applying an institutional economics approach, we have identified the economic growth strategy, the separation of powers principle, and the degree of decentralization as key factors affecting the public financial management system. As the current strategy based on natural resources seems to be failing, we suggest an alternative balanced growth strategy in the context of an effective democratic political system. It would entail the identification of policy priorities required for fostering sustainable and inclusive development.


2021 ◽  
pp. 8-35
Author(s):  
Olesia Demianyshyna ◽  
◽  
Nataliia Osadchuk

Local finances play an important role in society, as they are an objective form of economic relations at the level of administrative-territorial units and at the same time the main tool for implementing the policy of socio-economic development of regions. Under the conditions of decentralization, the wording of local finances has been changed, namely, it has been determined that the specific sphere of financial relations is the finances of a united territorial community. Their emergence is associated with the general implementation of reforms of local autonomy and organization of local government, and their further role depends on an in-depth study of theories and methods in this area. With the unification of territories and communities and the emergence of financial relations at the level of UTC has become an objective phenomenon of UTC finance, which requires detailed research through the prism of determining its role and place in the financial system, current challenges, strategic development and modernization.


2021 ◽  
pp. 79-87
Author(s):  
М.В. Куликов

В статье автор поднимает проблемы низкого качества и невысокой значимости средне- и долгосрочных финансовых прогнозов социально-экономического развития Российской Федерации. Связано это прежде всего с высоким уровнем неопределенности и турбулентности внешней экономической среды, а также отсутствием необходимой целеустремленности у макроэкономических прогнозистов. В этой связи, по мнению автора, необходимо предпринять усилия по снижению влияния международных геополитических факторов на развитие экономики российского государства, а также по повышению мотивации у сотрудников органов государственной власти (прежде всего Министерства экономического развития РФ), занимающихся составлением прогнозов. Это позволит повысить уровень качества и достоверности финансовых прогнозов, необходимых для осуществления финансового планирования в системе управления финансами. In this article the author problematizes low quality and role of the mid – and long term financial forecasting of social-economic development of the Russian Federation. First of all, it is connected with the high level of uncertainty and multiple headwinds of extern economic area and with the absence of necessary purpose of macro-economic forecasters. In this regard, according to the author, it is necessary to make efforts to reduce the influence of international geopolitical factors on the development of the economy of the Russian State, as well as to increase the motivation of the employees of the State authorities (first of all, the Ministry of Economic Development of the Russian Federation) engaged in making forecasts. This will improve the quality and reliability of financial forecasts required for financial planning in the financial management system.


2019 ◽  
Vol 3 (2) ◽  
pp. 206
Author(s):  
Rahma Rizal ◽  
Haditsah Annur

The partner in the community partnership program is Usaha Ilabulo Bakar. Ilabulo is a typical snack from Gorontalo. Formerly by the kings, Ilabulo symbolizes "Totombowata" which means united. PKM program by taking independent business partners as Ilabulo Bakar business actors. Partners who until now have many competitors that are difficult to develop. Every time Ilabulo was made per night, it could only be around 500 - 600 packs. The selling price per pack is around Rp. 5,000. Related to this PKM program the proposer wants to expand his business with ilabulo products globally by online marketing. This PKM program will help partners in the form of packaging improvements, product taste and quality, brands that do not yet exist, aspects of sales using only verbal communication, as well as simple management, the concept of inventory in warehouse does not yet exist and the financial management system is still lacking manual. and online sales training (e-commerce) of ilabulo Bakar products can be made as souvenirs typical of Gorontalo.


2021 ◽  
Vol 4 (4) ◽  
pp. 89-95
Author(s):  
YAN MIN TSZE ◽  

This article of the topic is due to the fact that accounting for the cost and financial management system of the enterprise is currently of particular importance and is carried out in a strict manner. When conducting accounting, the following procedures are used: search for compliance of the company's data on accounting and the regulatory framework; study of documentation; finding and forming errors during the audit. Such meth-ods are solved by the rules: evaluation of arithmetic operations; monitoring of inventory; analysis of cash flow in the enterprise; notification of certain persons about the completed economic and accounting operations; interviewing employees orally; assessment of cash flow according to documents; implementation of economic analysis aimed at studying the movement of funds of the enterprise.


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