会计学社会调查报告参考

　 会计学社会调查报告参考 一、关于会计信息失真处罚的讨论

　 目前，针对会计信息失真的问题，有关部门己着手进行处理，处理的方式包括:对会计信息失真的企业，责令其按规定调整账务，补缴应缴的税款，限期整改，建立健全内部财务管理办法，对严重违反《会计法》的企业依法进行行政处罚，追究主要责任人员的责任，取消应负主要责任的会计人员的会计资格等;并对造成企业会计信息失真及有直接责任的总经理、厂长、财务科长进行行政记过、行政警告、留党察看等处分;对涉及违法犯罪者移送司法机关处理。上述这些做法对已经出现会计信息失真和违犯法律的企业、会计人员、企业管理人员进行各种处罚和处分是十分必要和恰当的。但是，如果仅仅以事后理的方式来制止新的会计信息失真行为的发生，力度是不够的。会计信息是企业文化的重要组成部分，这种企业文化，不是由个别人或个别企业管理机构所能造就和形成的，利用虚假会计信息粉饰经营目标和经营成果，实质上是企业文化的****，对已产生企业文化****的那些经济组织，限期整改和内部财务管理办法调整只是动其肌肤而难伤其筋骨，而其****文化对社会造成的危害，仅对个人加以惩罚，由惩罚个别有罪之人替代经济组织的违法之过是不足以消除影响的，应该同时对企业加以经济制裁，令其对因会计信息的失真所造成的社会成本进行补偿。另外，一个企业能产生大量的会计假信息是会计主体不到位的表现。企业主体有意干预会计主体，在我国的一些企业组织中，是一种普遍存在的情况，假信息出得越多的企业，这种缺位和越位情况越严重。处罚己经造成危害的缺位者和越位者，对正确的会计主体定位并不能起到保障作用，只要缺位实质还存在，新的主角还会重新登场，旧戏重演。因此，不能把制造会计假信息的问题只看作是账务调整的问题，在具有严格会计主体概念的企业中，账务调整只是一个技术问题。把企业的会计业务置于有组织的厂际会计集体监督之下，是一种既能剥离企业主体侵犯会计主体，又能保证会计主体与企业经营密切沟通的社会监督方式。

　 二、关于会计主体的到位

　 笔者认为，防范和化解会计信息失真的对策，主要集中在两项管理策略上，一是要积极创造良好的企业环境和社会环境，保障会计主体的到位;二是要加强会计行为人的素质培养，提高职能水平，提高会计服务质量，有效防范企业主体越位。

　 会计主体的不到位，归根结底是因为财务管理体制的不健全所造成的，是企业主体越位的行为结果。从抽象的关系来讲，会计主体与企业主体的功能是一致的，都是为了完成企业的再生产运动，实现企业利润最大化的目标。企业主体最关心的是企业的经济活动能力，创造利润的能力，财务成果是企业活力的基本内容之一，而财务成果的表达，则必须通过会计活动来完成。所以，在对会计基本概念的认识上，会计主体和企业主体的认识是完全一致的，这使得会计主体的行为在极大的程度上能与企业主体的意志一致。但是二者在经济管理关系上的区别，往往会在管理工作中产生矛盾，特别是管理规则不同造成的矛盾，造成会计主体难以到位。会计主体必须严格按照国家会计法规和企业生产经营活动的一般经济规律完成会计核算工作，具体体现在会计确认和计量这两个方面;企业主体在财务管理上则遵循现代企业管理制度所确定的各项规则。会计主体所遵循的管理规则具有强制性、法令性和指定性，企业主体遵循的管理规则则具有制度化、灵活性和协商性。以会计核算规则为例，相同的会计核算规则，两个主体是从不同的角度进行理解的:会计核算原理及规则对于会计主体来说是条例和命令，会计主体所关心的是会计客体如何科学、及时、准确地反映到账面上来;企业主体所关心的是企业的债权及债务关系如何摆平衡，企业经济地位如何保障，企业与国家、个人的经济利益如何处理。会计主体讲究的是核算方法的科学化，建立的是一整套以账户结构、记账方法和汇总方法为内容的独立的会计核算程序;企业主体讲究的是企业管理方法的现代化，利润最大化是其最终的管理目标。

　 要使会计主体在企业管理的活动中确保定位，首要的任务是实施管理体制的更新和改造，企业主管会计的地位不应受到企业主体的制约，会计人员委派制度、财务总监制度及注册会计师制度等，都是可行的方法。《会计法》强调了企业主管人员同会计人员在执业方面的关系是遵法、护法与业务执法、守法的关系，为确保会计主体独立的法律地位提供了法律保障。其次是对充当会计主体的从业人员必须建立合理的主体定位标准。包括心理定位标准、素质定位标准、环境定位标准和职业定位标准。心理定位是指会计主体在位的思想稳定性和优越感，即会计主体定位的心态平衡感，高效率、高质量的会计主体执业活动意味着知识，文化，技能的高速交流与融合，是会计主体稳定在位且能最大限度地发挥其才能和作用的基本条件。从业于会计主体的个体不能只是会算账的机器，而是会把握企业经济信息流通

　 的“会计人”。素质是一个人的文化程度、工作技能、道德水准的综合反映，每个人接受的基础教育和再教育不同，必然表现出个人的素质差异。随着企业经济活动的更加复杂化、多元化，对会计主体的从业人员的素质定位要赋予明确的概念和内涵条件，素质高低之分，反映到会计主体身上，就是对不同的会计知识结构和不同层次的素质要求，实施会计主体合格或资格的定期考核，是确保素质定位的手段。当会计主体的从业人员的职位相对固定时，他们总是会置身于某一个具体的环境中，这就必然存在一个会计主体的环境约束问题，环境与会计主体从业者的自我定位有着直接的依附关系，会计主体必须充分认识自己所处的会计环境及其与企业环境的差异，会计上的高手同企业管理上的高手都是由各自的从业环境所造就出来的，如果把两个主体的环境位置互换其位，恐怕谁也难以胜任其责，因此，强调会计主体的环境定位是保证会计主体到位的充分条件。职业定位是指对会计主体从业人员的职业性质的识别和定位，有人对职业定位的种类作过专门的研究，认为职业定位包括技术型定位、管理型定位、创造型定位、自由独立型定位和安全型定位这五种基本类型，这些分类在性质上并不是对职业的好坏之分，而是对职业标准的划分，会计职业应是一种技术型为首，管理型和安全型为辅的职业。作为技术型主体，从业者在会计技能和技术上具有强烈的从业意愿，把希望寄托在继续研究自己的会计专业上;作为管理型主体，具有很好的会计分析能力，会计监控能力和情感控制能力等管理素质，对所从事的会计职业具有长期稳定和安全的心态。总之，保证会计主体的定位，必须首先确认会计主体定位的基本标准，这是选拔会计主体从业人员的标准。

　 三、关于创建会计行为合理化的标准制度

　 什么是会计信息的基本属性?这是研究会计行为涉及的基本问题。如果信息发自客观事物对自身的一种自然表达，这种表达对客观事物来说就是一种真实的表现，如天气状况信息的自然表达，物质运动状况信息的自然表达，均是客观事物的真实表现。会计信息则不完全是会计客体的真实表达，以企业的收益和资产为例，它们是企业经济活动赖以生存的客体，也是会计

　 行为所要反映的会计客体，但是，收益的确定和资产的计量则需要通过会计人的脑力劳动来表达，这就在会计客体和会计信息之间设置了一道人的行为过程。人的行为在会计信息能否完成对会计客体的真实表达这个问题上存在着巨大的能力差异，不同的人，在不同的条件下，在不同的环境中，对会计客体状况的信息表达是有差异的。所以，便产生了会计信息对会计

　 客体进行价值表达和服务的真实性的争论，这种争论给我们提供了一种认识会计工作性质的机会。作为会计主体，至少应该以真实的行为去完成对会计客体的表达和服务。事实上，虽然在企业中存在的各种物流都是真真切切的实体，但它的价值面却必须通过人的脑力劳动才能具体表现出来。会计客体的价值面应该是真实存在的，对价值面的描述在目前又只能通过会计信息来表达，并通过会计信息的途径向会计的服务客体进行传达，这使得人们对企业经济活动的真实面貌的认识完全受到人的行为的控制，在未能揭话出会计信息失真之前，人们只能将己获得的会计信息作为经济面貌的价值来认识，而一但会计信息的失真被暴露出来，人们就将失去对企业经济活动价值面取得认识的机会，从而造成决策损失。

　 如何才能便会计信息免受会计行为的有意扭曲，这就要求产生和提供会计信息的渠道必须严格遵循一定的行为规则，即会计规则。我们不能保证会计信息的绝对真实性，但如果会计信息是由不遵循会计规则的行为来产生和提供，那必定会严重失真。这至少是判断会计信息虚假与否的一个基本标准，也是向失真的会计信息提出判罚意见的基本依据。在此，我们已把虚假的会计信息同会计信息的失真作为两种不同的对象来进行讨论了。事实上，有可能确实存在由于会计信息必须经过人脑的劳动而产生，以至因表达能力的缺陷而失真这种事实，如果会计行为是规范的，即便信息失真，也只能在会计规则上我原因，是会计规则的不完善容留了低能力的存在，在判断会计信息失真的性质时，必须分清是因会计规则的不完善而造成的会计信息失误还是因人的行为不规范而造成的会计信息失真。在既定的会计规则下，科学的识别方法便在于对会计行为合理化标准的研究与设立。实现会计行为合理化，是配合实施会计规则、会计管理的科学水平，充分发挥会计职能，便会计信息免受不正当行为歪曲，提高会计信息真实度的基本保证。

　 建立会计行为合理化的标准制度，首先需要从会计行为的思想现代化、会计行为方法现代化和会计行为内涵的现代化这三个方面进行研究，找到会计行为科学的理论出发点，并以理论的研究为背景，提出会计行为的合法化、组织化方案，最后具体落实到对会计行为目标的确定和界定。会计行为合理化标准制度的基本原则是:会计行为必须是以会计客体为基础，既能满足会计信息服务对象的需求，又能确保会计主体自身合法权益的双向标准行为，必须是能满足预测、决策、预算、控制、核算、分析与评价各项会计职能的综合标准行为;必须是为提高经济效益而服务的经济标准行为;必须是能依法办事、严格执行国家经济制度、严格贯彻国家经济政策，讲究会计规范的法律标准行为;必须是以提供真实的会计信息为己任，严格把握会计信息质量的有用性标准行为。我们应该在新《会计法》的引导下尽快建立科学化、合理化、现代化的会计行为管理标准，创造一个完善的行为空间，用合理的会计行为标准管理会计行为，提高会计信息的质量，使管理者在会计行为的实施过程中就能识别和暴露会计信息失真的问题，尽量减少因会计工作的失误和违法而造成的经济损失，纯洁会计行为，为社会主义市场经济的建设和发展作出新的贡献。

　the "research" make great efforts to provide more targeted for leadership, predictability and effectiveness of comments and suggestions.(three) adhere to the information planning as an important means of expanding. The sources of information, through the network, the media and other channels, increase integration efforts the work of the Communist Youth League and youth information dynamic information resources, increase the information planning efforts to refine the Communist Youth League, and give full play to the role of information reference, to improve the quality of information as a fundamental, outstanding information work sensitivity and timeliness, timely, accurately, comprehensively reflect the municipal Party committee, municipal government, the Central Committee of the implementation of a major deployment, leadership attention, hot and difficult issues of concern to the masses and some important emergencies, timely provide all kinds of deep and valuable component of the following information. Continue to deepen the information research and information feedback system, information report system, information reporting system, information delivery system and information notification system, and constantly improve the information work of the assessment, incentive mechanism, improve the long-term mechanism to improve the information work of sustainable development.Two, pay close attention to contact and communication, efforts to improve the ability of comprehensive coordinationGive full play to a contact, pivotal role, coordination of the parties in accordance with the standard, efficient, high quality principles, firmly establish the principle of service, and effectively improve the level of policy theory, grasp the method of coordinating work, conscientiously do service leadership, service and Service Corps cadres.(a) do to actively carry out coordination. Upstream municipal Party committee, municipal government work report, and the central mission to understand, grasp the key ideas and working organs, targeted focus on reporting the work of mission, to focus on the city's superior league, major activities, attention, support and help.(two) do parallel coordination. To strengthen the contact and communication with the municipal departments, actively seek for the work of care, support, optimize the external environment. To strengthen the group work of the Communist Youth League and other provinces and cities, to grasp the work around the dynamic, active learning around the work experience, the effective integration of resources within the group, and the Communist Youth League career development.(three) earnestly grassroots coordination. Further increase communication efforts, strengthen the organizations at various levels to guide the work of the office and communication, to ensure the situation, reported lower levels of strength, and strive to the grassroots, inspired by the basic spirit of innovation, the formation of good ability of the league office work.Three, pay close attention to the quality of official documents, efforts to improve the ability to deal with textAdhere to high standards, strict requirements, careful attention to the drafting of the draft work, strict document drafting, audit clearance, proof reading and quality control, and strive to improve the ability to deal with the text, and the overall work of the service center.(a) earnestly. To further establish the draft document presentation system research, adhere to the practice, especially the drafting of important days and months multiplying, concentrating on the presentation of the research, understand the situation the situation, fully understand the intention of the leadership, to ensure the output, quality, and constantly improve the quality of manuscript. A manuscript quality appraisal system, the implementation of quantitative assessment, each quarter the comparison of office draft manuscript quality. Establish a reward system to reward the outstanding manuscript selection out, the wrong investigated persons responsible for the major errors.(two) strict master document quality. Strengthening document quality awareness, efforts in the drafting of documents, audit checks, printed all aspects of efforts, strict policy documents audit, content, format and procedures, adhere to the upper and lower check, and check before and after the check, ensure the document style format in the understanding of leadership intentions in place, ideas in the language in place, and strive to improve the quality of various documents.(three) a comprehensive specification document operation. To further standardize the document transfer procedures, emphasizing the precision in document processing, in strict accordance with the operating procedures document sign, registration, approval, distribution, handling, repaying, filing, ensure the document processing standard, accurate, and efficient. Especially to strict dispatch, strict audit document content. Strictly implement the document procedures step by step Shenqian, strict and unified file format, to ensure the normative document. Further the implementation of electronic document processing mode, the full implementation of OA office system, efforts to improve the work efficiency.Four, pay close attention to the work of supervision, efforts to improve the executive abilityThe city's major issues and focus on the overall work of the Communist Youth League to carry out supervision and inspection, insist on the idea, the handling of the key, efforts to promote the implementation of decisions, to ensure that government decrees.(a) on the center of focus on supervision. In accordance with the "grasp the overall situation, focused, practical, quantitative refinement" principle, conscientiously fulfill the supervision function, focusing on the important deployment, major decisions of the party will, secretary's office, department heads meeting agreed matters assigned by the leadership group, the book down and do the important matters and the regiment the key work to focus on supervision, to ensure that the inspection item piece is an echo, everything in the bag, to promote the work carried out smoothly.(two) grasp the key special supervision. According to different periods of work needs, focus on leadership, social concern, hot and difficult problem of youth reflects the implementation of regular and dynamic supervision of special work assigned by the leadership of the special work of tracking supervision, regularly held the Department responsible for the regular inspection work carried out inspection stage. Check or the implementation of the work, to the work of the special supervision and implementation.(three) innovative ways to promote the supervision. To further improve the effectiveness of supervision and inspection work, really play a role in promoting the implementation work. To further improve and perfect the supervision report system, inspection notification system, regularly carry out random checks of the supervision matters, to highlight the effectiveness of the inspection work, to effectively promote the work carried out.Five, pay close attention to daily management, efforts to improve logistical support capacityAccording to "do great things, do small things, start from the details; General requirements from the overall situation", pay close attention to daily management, enhance the foresight and initiative work, do the work of early preparation, program cost fine plan, artful arrangement, high quality services.(a) further strengthen the authority of hardware construction. Combined with the "three hit" work, to further promote the party organ culture construction, and actively carry out party building advanced units, units of civilization, to create the homes of the workers, further standardize internal office conditions, perfect decoration authorities canteen, strengthening the Office building management, further improve the authority office environment.(two) to further strengthen the organization system construction. The implementation of the municipal Party committee of various rules and regulations, in accordance with the norms of management, efficient principle, perfect all kinds of meetings, document processing, logistics system, perfect a set of scientific and reasonable comprehensive coverage, the rules of the system. To strengthen the day-to-day management work, continuously enhance the rigor and the scientific management, according to the requirements of task decomposition, refinement of quantitative indicators, realize the work determination, work process standardization, work system, to promote the daily work efficient and orderly operation.(three) to further strengthen the fine financial management authority. Hold on to open source, to further increase funding for efforts, multi-channel for funding, strengthen the overall financial institutions. The authorities adhere to grasp the throttle, vehicle maintenance, major conference activities, network maintenance and other major expenditure to implement the budget control at the beginning of the year, authorities to strictly implement the financial management system, do a good job the pre final accounts, financial institutions, financial analysis and financial statements related. Adhere to the financial reporting system, improve the efficiency in the use of assets, and the Communist Youth League work continued to develop.(four) to further strengthen security work earnestly. Confidentiality of confidential confidential documents, strict implementation of the management system, security system, focus on the secret of the computer and network security management, strict management measures. Actively carry out regular security education, provided security awareness high cadres of workers, to prevent the loss occurred leak phenomenon. To strengthen the archives management work, conscientiously implement the archives, seal management system, actively carry out the relevant documents, materials, letters and pictures materials collection, registration and filing. The strict safety responsibility system, strictly holidays and night security duty system, strengthen the major work Moving safety work, to ensure safe and orderly.(five) to further strengthen the daily service work. To firmly establish the "rules as standard" point of view, whether do the text, do, act, or on duty, reception, security in strict accordance with the rules, according to the procedures, to ensure standardized operation. Take care of cadres of workers life, seriously deal with the party to do things for the project for the masses and actively improve the cadres of workers welfare. Strict management of vehicles, official vehicles. To ensure the implementation of office smile service system and first asked the first joint service system, the implementation of service complaints system, ensure the quality of service continues to increase.Six, pay close attention to team building, focus on improving the ability to open up innovationIn accordance with the "build a first-class team, with first-class team, a first-class performance, tree class image," the overall requirements, and vigorously strengthen the construction of cadres and workers, and promote the healthy growth of cadres and workers and all-round development.(a) establish the right work ethic. Firmly establish the concept of office work, have a brilliant future, strengthen the sense of innovation, enhance innovation and courage, to free from old ideas, actively respond to the development requirements of the new situation, actively adapt to the new leadership strictly from the high requirements, innovation and breakthrough, promote office work the steps in innovation.(two) to strengthen the ideological and political construction. Continue to consolidate communist education on Party members'advancement activities and enhance awareness of the Communist Youth League education achievements, serious ideological and political work of office staff, carry out the "dedication in the post work, first-class theme contest activities, and guide the cadres and workers to firmly establish a correct outlook on life. And values, the firm high political consciousness, firm political position, strict political discipline, strengthen the cadres and workers of political awareness, overall awareness, sense of service, efforts to form a diligent, efficient, innovative,Rigorous working atmosphere.(three) to carry out the policy theory of learning. To improve the office of cadres and workers pay close attention to the quality of training and learning, strengthen business knowledge and comprehensive knowledge, constantly optimize the knowledge structure, improve the overall quality of the level of proficiency and more than one post to the "Office of the cadres and workers to deal with specific issues. Adhere to the new period of the focus group the overall work, in-depth analysis and exploration of the functions of the office development and the direction of development, and strive to improve the overall awareness and service level of the office of cadres and workers. There are plans, steps to arrange the staff to participate in the exchange of learning and testing exercise, and strengthen the office of the Communist Youth League, and other provinces and cities Level office of the office of business exchanges, and strive to form a strong learning atmosphere.(four) to strengthen the team building. Stick with the system of management, strict implementation of the work system, strictly regulate the work procedures; adhere to the training of people with business, the cadres and workers more responsibility, more to provide the stage, to help with, strengthen staff training; adhere to unite people with feelings, really care about the work, learning and life style; adhere to infect people, guide the cadres and workers of self-discipline, dedication, unity, pragmatic, hard-working and carry forward the spirit of selfless dedication, a successful career in the extraordinary position; adhere to work drive, office team members adhere to lead, take the lead To be, learning, solidarity, pragmatic and incorruptible example.Attachment 2:XX municipal Party committee of the Communist Youth League work points,With Deng Xiaoping theory and the important thought of "Three Represents" as guidance,

　the "research" make great efforts to provide more targeted for leadership, predictability and effectiveness of comments and suggestions.(three) adhere to the information planning as an important means of expanding. The sources of information, through the network, the media and other channels, increase integration efforts the work of the Communist Youth League and youth information dynamic information resources, increase the information planning efforts to refine the Communist Youth League, and give full play to the role of information reference, to improve the quality of information as a fundamental, outstanding information work sensitivity and timeliness, timely, accurately, comprehensively reflect the municipal Party committee, municipal government, the Central Committee of the implementation of a major deployment, leadership attention, hot and difficult issues of concern to the masses and some important emergencies, timely provide all kinds of deep and valuable component of the following information. Continue to deepen the information research and information feedback system, information report system, information reporting system, information delivery system and information notification system, and constantly improve the information work of the assessment, incentive mechanism, improve the long-term mechanism to improve the information work of sustainable development.Two, pay close attention to contact and communication, efforts to improve the ability of comprehensive coordinationGive full play to a contact, pivotal role, coordination of the parties in accordance with the standard, efficient, high quality principles, firmly establish the principle of service, and effectively improve the level of policy theory, grasp the method of coordinating work, conscientiously do service leadership, service and Service Corps cadres.(a) do to actively carry out coordination. Upstream municipal Party committee, municipal government work report, and the central mission to understand, grasp the key ideas and working organs, targeted focus on reporting the work of mission, to focus on the city's superior league, major activities, attention, support and help.(two) do parallel coordination. To strengthen the contact and communication with the municipal departments, actively seek for the work of care, support, optimize the external environment. To strengthen the group work of the Communist Youth League and other provinces and cities, to grasp the work around the dynamic, active learning around the work experience, the effective integration of resources within the group, and the Communist Youth League career development.(three) earnestly grassroots coordination. Further increase communication efforts, strengthen the organizations at various levels to guide the work of the office and communication, to ensure the situation, reported lower levels of strength, and strive to the grassroots, inspired by the basic spirit of innovation, the formation of good ability of the league office work.Three, pay close attention to the quality of official documents, efforts to improve the ability to deal with textAdhere to high standards, strict requirements, careful attention to the drafting of the draft work, strict document drafting, audit clearance, proof reading and quality control, and strive to improve the ability to deal with the text, and the overall work of the service center.(a) earnestly. To further establish the draft document presentation system research, adhere to the practice, especially the drafting of important days and months multiplying, concentrating on the presentation of the research, understand the situation the situation, fully understand the intention of the leadership, to ensure the output, quality, and constantly improve the quality of manuscript. A manuscript quality appraisal system, the implementation of quantitative assessment, each quarter the comparison of office draft manuscript quality. Establish a reward system to reward the outstanding manuscript selection out, the wrong investigated persons responsible for the major errors.(two) strict master document quality. Strengthening document quality awareness, efforts in the drafting of documents, audit checks, printed all aspects of efforts, strict policy documents audit, content, format and procedures, adhere to the upper and lower check, and check before and after the check, ensure the document style format in the understanding of leadership intentions in place, ideas in the language in place, and strive to improve the quality of various documents.(three) a comprehensive specification document operation. To further standardize the document transfer procedures, emphasizing the precision in document processing, in strict accordance with the operating procedures document sign, registration, approval, distribution, handling, repaying, filing, ensure the document processing standard, accurate, and efficient. Especially to strict dispatch, strict audit document content. Strictly implement the document procedures step by step Shenqian, strict and unified file format, to ensure the normative document. Further the implementation of electronic document processing mode, the full implementation of OA office system, efforts to improve the work efficiency.Four, pay close attention to the work of supervision, efforts to improve the executive abilityThe city's major issues and focus on the overall work of the Communist Youth League to carry out supervision and inspection, insist on the idea, the handling of the key, efforts to promote the implementation of decisions, to ensure that government decrees.(a) on the center of focus on supervision. In accordance with the "grasp the overall situation, focused, practical, quantitative refinement" principle, conscientiously fulfill the supervision function, focusing on the important deployment, major decisions of the party will, secretary's office, department heads meeting agreed matters assigned by the leadership group, the book down and do the important matters and the regiment the key work to focus on supervision, to ensure that the inspection item piece is an echo, everything in the bag, to promote the work carried out smoothly.(two) grasp the key special supervision. According to different periods of work needs, focus on leadership, social concern, hot and difficult problem of youth reflects the implementation of regular and dynamic supervision of special work assigned by the leadership of the special work of tracking supervision, regularly held the Department responsible for the regular inspection work carried out inspection stage. Check or the implementation of the work, to the work of the special supervision and implementation.(three) innovative ways to promote the supervision. To further improve the effectiveness of supervision and inspection work, really play a role in promoting the implementation work. To further improve and perfect the supervision report system, inspection notification system, regularly carry out random checks of the supervision matters, to highlight the effectiveness of the inspection work, to effectively promote the work carried out.Five, pay close attention to daily management, efforts to improve logistical support capacityAccording to "do great things, do small things, start from the details; General requirements from the overall situation", pay close attention to daily management, enhance the foresight and initiative work, do the work of early preparation, program cost fine plan, artful arrangement, high quality services.(a) further strengthen the authority of hardware construction. Combined with the "three hit" work, to further promote the party organ culture construction, and actively carry out party building advanced units, units of civilization, to create the homes of the workers, further standardize internal office conditions, perfect decoration authorities canteen, strengthening the Office building management, further improve the authority office environment.(two) to further strengthen the organization system construction. The implementation of the municipal Party committee of various rules and regulations, in accordance with the norms of management, efficient principle, perfect all kinds of meetings, document processing, logistics system, perfect a set of scientific and reasonable comprehensive coverage, the rules of the system. To strengthen the day-to-day management work, continuously enhance the rigor and the scientific management, according to the requirements of task decomposition, refinement of quantitative indicators, realize the work determination, work process standardization, work system, to promote the daily work efficient and orderly operation.(three) to further strengthen the fine financial management authority. Hold on to open source, to further increase funding for efforts, multi-channel for funding, strengthen the overall financial institutions. The authorities adhere to grasp the throttle, vehicle maintenance, major conference activities, network maintenance and other major expenditure to implement the budget control at the beginning of the year, authorities to strictly implement the financial management system, do a good job the pre final accounts, financial institutions, financial analysis and financial statements related. Adhere to the financial reporting system, improve the efficiency in the use of assets, and the Communist Youth League work continued to develop.(four) to further strengthen security work earnestly. Confidentiality of confidential confidential documents, strict implementation of the management system, security system, focus on the secret of the computer and network security management, strict management measures. Actively carry out regular security education, provided security awareness high cadres of workers, to prevent the loss occurred leak phenomenon. To strengthen the archives management work, conscientiously implement the archives, seal management system, actively carry out the relevant documents, materials, letters and pictures materials collection, registration and filing. The strict safety responsibility system, strictly holidays and night security duty system, strengthen the major work Moving safety work, to ensure safe and orderly.(five) to further strengthen the daily service work. To firmly establish the "rules as standard" point of view, whether do the text, do, act, or on duty, reception, security in strict accordance with the rules, according to the procedures, to ensure standardized operation. Take care of cadres of workers life, seriously deal with the party to do things for the project for the masses and actively improve the cadres of workers welfare. Strict management of vehicles, official vehicles. To ensure the implementation of office smile service system and first asked the first joint service system, the implementation of service complaints system, ensure the quality of service continues to increase.Six, pay close attention to team building, focus on improving the ability to open up innovation