工业主管部门的财务管理,即在本部门范围内,按照客观经济规律,处理资金运动及其所形成的经济关系。在新形势下,工业主管部门的财务管理工作应有什么样的职能、责任和权利?应当采取什么方法和技术?等等,值得探讨。一、职能主管部门(指工业主管部门,下同)按照其性质,既不是一级国家政权机关,也不是基层企事业单位,而是政府的一个业务部门。因此,其财务和财务管理,既不是政府财政,也不是财政的基础——企事业财务,是介于两者之间的中间层次,或叫中间环节。按照财务管理的基本理论和具体实践,其基本职能,可归纳为以下五个方面:(一)“行业预(决)算”职能。各行各业的收、支,在财政预(决)算中体现为“款”或“项”。如“煤炭工业利润”、“煤炭工业事业费”等等。在 The financial management of the competent industrial departments means handling the capital movements and the economic relations they form within the scope of this department and in accordance with the objective economic laws. Under the new situation, what kind of functions, responsibilities and rights should the financial authorities in charge of industrial administration work? What methods and technologies should be adopted? It is worth discussing. First, the functional departments (referring to the competent departments of industry, the same below), by their nature, are neither state organs of state power nor grass-roots enterprises and institutions but a business unit of the government. Therefore, its financial and financial management is neither the government finance nor the foundation of finance - the financial affairs of the enterprises and institutions. It is the middle level or the intermediate link between the two. According to the basic theory and practice of financial management, its basic functions can be summed up in the following five aspects: (1) “Industry pre-(count) count” function. Income and expenditure in all walks of life reflected in the fiscal pre-decided as “money ” or “”. Such as “coal industry profits ”, “coal industry utilities ” and so on. in