With the continuous improvement of the economic development level of Qijiang District, the scale of fiscal revenue and expenditure has become larger and larger. As of 2014, the total fiscal revenue within the jurisdiction has exceeded 5billion yuan. Facing such a huge amount of financial funds, on the basis of rational use, how to strengthen fund management, plug loopholes, eliminate hidden dangers, and ensure the safety and efficiency of funds is not only an important lifeline of financial management, but also the fundamental guarantee to promote the economic and social development of the whole region. In this regard, it is increasingly important and urgent to strengthen the risk management and prevention of financial funds.
1、 Financial capital and operation risk analysis
Financial funds refer to the budget funds, national debt funds and other financial funds centered on the national finance, including not only the financial revenue and expenditure of the central government and local governments, but also the monetary revenue and expenditure of enterprises, institutions and administrative units related to the national finance. Financial funds are the leading part of a country's social funds, which have great control and influence on the operation of social funds.
The operation risk of financial funds refers to the possibility that financial funds will suffer losses and financial operations will be damaged due to the comprehensive influence of various uncertain factors in the operation process of financial funds.
2、 Performance of financial capital operation risk in Qijiang District
（1） Income risk
1. Financial revenue integrity risk
At present, although there are not many departments involved in fiscal revenue in Qijiang District, except for tax revenue, tax revenue collection and management are carried out by national tax, local tax and other departments respectively, and there is no strong supervision mechanism for tax collection and warehousing. This makes it difficult to collect all the tax and non tax revenue receivable, affecting the government revenue.
2. Timeliness risk of fiscal revenue
The main reason is the overstock of taxes in the agent bank, which makes the tax revenue unable to be warehoused in time. If the commercial bank fails to handle the payment document received by the taxpayer in time, it will adopt the method of pressing the bill or transferring the money after the end of the system settlement time.
3. Authenticity risk of revenue withdrawal
At present, there are many and miscellaneous Treasury return policies, including the Treasury return policy jointly issued by the financial, tax departments and the people's Bank of China, as well as the Treasury return policy documents and regulations issued by the national tax and local tax departments respectively. When returning the Treasury, the national tax and local tax departments handled it according to the regulations, and the financial department could not grasp the real situation of returning the Treasury.
（2） Payment link risk
1. Security risks of network platform and software system
First, there are risks in the centralized payment information management system. At present, the handling of financial capital business in Qijiang district basically depends on the financial integrated management information system (hereinafter referred to as the big platform), and the operation of the system completely depends on the normal operation of the network platform and a large number of hardware equipment. The large platform system in our district has realized the use of computer networks to connect financial business departments, national treasury, payment centers, budget units and agent banks to transmit budget indicators, fund plans and payment information. Due to the complexity of network equipment and the dispersion of network terminals, hackers may steal financial information, malicious attacks and virus infection. Or the server stops working or the network is paralyzed due to force majeure and human factors. The large platform system involves many units and has a large amount of data processing. The storage and processing of data almost all depend on the management of computers. If the data is lost, tampered or destroyed due to software and hardware failures or human factors, it will seriously affect the security of financial funds and cause huge losses to the finance of our region. Second, there are hidden dangers in the network security of centralized payment management. Because the centralized payment system is not completely physically isolated from the external network, in this case, any vulnerability of the network will be attacked by others or illegally invaded by the network. For example, data loss caused by computer virus infection, force majeure or artificial system paralysis will seriously affect the smooth progress of centralized treasury payment in our region.
2. Safety risks in the operation process.
Treasury centralized payment business involves budget units, financial departments, agent banks and clearing banks, with many users. In business operation, on the one hand, due to the uneven quality of personnel, it is inevitable that misoperation will occur; On the other hand, some units and personnel do not strictly follow the operation process to perform their respective duties, but complete all processes by one person, omitting the process of mutual audit, and increasing the possibility of misoperation.
3. Security risks in internal control.
As the executive agency of the treasury centralized payment system, Qijiang District Finance Bureau has the power to absolutely control the flow of funds. Therefore, the internal fund management department of the Bureau of Finance may violate rules and regulations in the preparation and approval of financial indicators, the preparation and approval of unit fund use plans, and the direct financial allocation of non budget units.
4. Security risks in the agency bank
As a payment bank for centralized payment by the national treasury, the agency bank, on the one hand, bears the responsibility of the final check of financial funds; On the other hand, it is technically possible to pay financial funds to units or accounts other than direct (authorized) payment vouchers, leaving a potential safety hazard.
（3） Use link risk
1. Risk of unit leaders' awareness
According to the survey, the heads of some units do not understand the centralized treasury payment system, do not pay attention to the use and management of financial funds, and do not establish relevant systems and measures, so that some internal outlaws have opportunities.
2. Unit capital expenditure risk
Some units are worried that the financial department will recover the remaining funds that have not been used up at the end of the year or that the funds of the current year will not be used up and the funds arrangement of the next year will be reduced. Before the end of the year, they will try their best to use up the budget indicators or withdraw the allocated funds plan.
3、 Control strategy of financial fund operation risk
Based on the analysis of the above possible risks in the operation of financial funds in our region, the author believes that from the perspective of the financial department, the following measures can be taken:
（1） Establish a regular consultation mechanism for the fiscal and tax Treasury
Led by the financial department, together with the national tax, local tax and banks, a joint office of the fiscal and tax Treasury is formed to establish a monthly regular coordination and consultation system. The financial department can not only timely understand the work of each collection and management department and grasp the dynamics of tax warehousing in real time, but also coordinate and solve the new situations and problems in the process of tax warehousing.
（2） Implement the joint review system of revenue withdrawal
The joint office of the finance and taxation treasury shall conduct a joint review of the revenue return, strictly control the revenue return gate, strictly review the documents, types, timeliness, scope and approval procedures of the revenue return, and verify the authenticity of the application materials of the relevant return units on site to prevent the fraud of the return units.
（3） Accelerate the pace of electronization and strive to improve the content of science and technology
According to the characteristics of the existing large platform system, we should improve the computer room management, equipment management, network system management, management responsibilities and other systems; We should learn from international and domestic experience and adopt various technical means to strengthen the construction of network security protection measures in terms of hardware, network and software, including a safe and excellent hardware working environment, strict physical isolation, user authority control, user password protection, firewall, authentication certificate, data backup, etc.
（4） Using scientific and technological means to improve prevention ability
1. Actively promote the paperless operation mode of financial fund payment
Realize the paperless payment of financial funds and the automation of business processing, so as to reduce human intervention and reduce the moral hazard of staff. At the same time, according to the principle of "machine control is more important than human control", two person handling, hierarchical authorization, process control and other mechanisms are established during the system design, so as to realize the whole process of machine control and landing printing, technically eliminate the manual intervention of intermediate links, and ensure the payment safety of financial funds.
2. Establish a dynamic monitoring information system for financial fund payment
After several years of implementation and improvement, the centralized treasury payment reform in our region has provided a means and basis for the dynamic monitoring of the whole process. It is important to have special personnel to monitor the payment and use of funds. Therefore, it is suggested to set up special monitoring posts in the Treasury Payment institutions, arrange special personnel to monitor the fund payment of the unit, focus on monitoring some abnormal amounts or frequent cash withdrawals, and timely correct violations of rules and disciplines. At the same time, it is necessary to clarify the responsibilities of monitoring posts and strengthen the implementation of responsibilities. In particular, it is necessary to establish a supervision, management and punishment mechanism for the use of funds in budget units, and have the right to supervise, inspect and punish the use of financial funds. Only in this way can we effectively play the deterrent role of dynamic monitoring and strengthen the standardization and consciousness of the use of funds by budget units.
（5） Clarify the responsibility of the agency bank for capital security
In accordance with the principle of "clear responsibility, safety first and risk bearing", the agency bank signed an agreement to ensure the safety of financial funds with the agency bank, which clearly stipulates that the agency bank must handle the payment of funds in strict accordance with the relevant provisions and requirements of treasury centralized payment. If the agency bank causes the loss of financial funds, the agency bank must bear the full compensation liability, so as to enhance the agency bank's safety awareness of financial fund payment.
（6） Enhance the fund safety awareness of unit leaders
Make it clear that the main leaders of the unit are the first responsible person for the safety management of financial funds, and take the safety management of financial funds as an important assessment content for the construction of a clean and honest government. The financial department should strengthen the publicity of the reform of the centralized treasury payment system, strive for the understanding and support of the units, and make all units fully aware of the importance of the safety management of financial funds. Work with the audit department to regularly inspect and supervise the establishment, improvement and implementation of the fund safety management system of each unit, enhance the financial fund safety awareness of the main leaders of the unit, and urge each unit to improve and implement various measures for financial fund safety management.