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垂直管理政府部门在财务上实行垂直管理,下属单位和人员多,经费支出总额较大,所承担财务风险相应较大。在当前建设廉洁政府、法治政府的新形势下,垂直管理政府部门财务治理上暴露出因财务管控体系不健全、监管失效导致经费支出不规范、预算控制不严、资产管理松散等一系列问题。在集权模式下的企业集团财务治理体系与垂直管理政府部门有一定相似之处,其相关理论相对较为成熟、高效,本文主要通过借鉴企业集团财务管理相关理论体系,为解决垂直管理政府部门财务治理提供相关策略。
Vertical management of government departments in the financial implementation of vertical management, subordinate units and personnel, a larger total expenditures, the greater the financial risk borne. Under the current situation of building a clean government and a government under the rule of law, a series of problems such as unsound financial control system, irregular financial expenditures caused by regulatory failure, unscrupulous budget control and loose asset management have been exposed in the financial management of vertical management of government departments. In centralization mode, the financial governance system of enterprise group has some similarities with the vertical management government departments. The relevant theories are relatively mature and efficient. In this paper, mainly through reference to the relevant theoretical system of enterprise group financial management, in order to solve the problem of vertical management of financial governance Provide relevant strategies.