1、完善业务流程,提高资金管理的严密性。一是按照权力制衡原则,规范了内部管理程序,做到了预算指标与资金拨款相分离。将财政部门内部与管理财政资金有关的科室按重新理顺后的职能划分为资金管理科室和业务科室,资金管理科室负责资金总量控制和资金拨付,而不能同时参与单位支出指标的具体审核,同样,负 1, improve business processes and improve the tightness of capital management. First, in accordance with the principle of checks and balances, standardized internal management procedures and achieved the separation of budgetary targets and funding appropriations. Divided departments within the finance department that are related to the management of financial funds into functional departments and business sections according to the functions of rearrangement. The department in charge of funds is responsible for controlling the total amount of funds and allocating funds, and can not participate in the specific audit of unit expenditure indicators at the same time. Again, negative