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烟叶生产环节资金风险是烟草行业管理的重点和难点之一。目前对此主要采取的资金监管措施包括使用在线支付系统发放烟叶收购及补贴款、烟用物资销售款实现后台扣款、以现金流量预算为手段实施收支两条线管理,同时加强制度建设和账户管理。当前实际工作中,在烟叶升溢、烟基招投标押金、救灾款发放等方面还存在若干资金安全隐患,应通过财务、烟叶生产、资产管理、监察审计等多方配合齐抓共管,努力完善制度流程,加强内部牵制监督,从源头上杜绝舞弊可能性。
Funding risk in tobacco production is one of the key and difficult points in tobacco industry management. At present, the main regulatory measures taken for this include the use of online payment systems to issue tobacco purchase and subsidies, the sales of tobacco materials to achieve background deductions, the cash flow budget as a means to implement two lines of revenue and expenditure, while strengthening institutional development and Account management. In the current actual work, there are still some fund safety hidden dangers in the tobacco leaf overflowing, tobacco-based bidding and deposit payment, disaster relief payment and so on. We should make concerted efforts to improve the system through various cooperation such as finance, tobacco production, asset management, supervision and audit Process, strengthen the internal control, from the source to eliminate the possibility of fraud.