财税干部综合素质培训班开班致词

　 财税干部综合素质培训班开班致词

　文章标题：财税干部综合素质培训班开班致词同志们：第二期的干部军训和集中学习培训活动今天开始了。局党委非常重视这次军训和培训工作，把它作为培养干部良好的学习、锻炼意识，提高干部综合素质，应对财税各项工作挑战和学习贯彻行政许可法的一项重大措施。借此机会，我讲三点意见。一、明确目的，增强提高自身综合素质的紧迫性和自觉性举办这次活动的目的是为了提高财税干部的综合素质，使广大干部形成一个良好的学习习惯。这是新时期、新任务对我们财政工作和财税干部提出的新要求。网-http://第一，举办这次活动，是学习贯彻行政许可法等法律法规的需要。行政许可法是继国家赔偿法、行政处罚法、行政复议法之后又一部规范政府共同行为的重要法律。它所确立的基本原则和一系列制度、措施，将对行政机关建立与社会主义市场经济体制相适应的管理机制和管理方式产生重大深远的影响。它从制度和规则上全面规范行政许可的设定和实施，既对简化行政程序、提高办事效率和提供便民服务提出明确要求，也对行政许可的法律责任和依法监督作出了详细规定。因此，贯彻实施行政许可法等，是深化审批制度改革，转变政府职能的重大举措；是全面推进依法行政，建设法治政府的内在要求。财税部门是政府的经济综合管理部门，当前，我们在依法治税、依法理财以及管理手段和审批程序等环节还存在着与行政许可法不相适应的地方，在全体财税干部中加强行政许可法的学习培训十分必要和迫切。我们这次活动一个重要的内容就是行政许可法的学习培训。第二，举办这次活动，是提高干部综合素质的需要。当今世界科技发展迅猛，知识更新日新月异，财税改革不断深化。面对充满激烈竞争和严峻挑战的形势，财政部和国家税务总局提出了财税工作要牢牢把握的三项重大问题：一是更好地服从、服务于经济发展的大局。财税工作要永远不要忘记把它放在经济发展的大局去考虑问题，要从经济到财税，从整个社会经济的格局上去思考我们的工作。二是全面落实依法治税、依法理财，从严治队的要求。省厅和省局也提出了依法治税、依法理财，重在治内，对队伍建设，要紧抓不放。三是深入推进财税各项制度改革，完善财税运行机制，增强财税调控能力。这三大问题的关键是人的素质，只有培养造就一支高素质的财税干部队伍，才能更好地解决这三大问题。实践证明，经济越发展，改革越深化，财政、地税的地位和作用就越重要，对人的素质和人才培养工作的要求就越高。与此相适应，与此相适应，县委和县政府提出了全力打造“生态旅游县”，加快奔小康步伐的奋斗目标，20xx年是“十一五”规划的开局之年，全面提高机关效能，加强干部队伍建设，改善经济发展环境变得很重要。这一系列的决策和决定，对我们财税工作提出了更高的要求。20xx年，我县财政收支形势非常严峻，收入要弥补由于政策和体制带来的减收制出口，支出要保障政权建设、加大社会保障投入、实施农村卫生保障、加快农业和农村经济结构调整，特别是增加机关事业单位职工工资及待遇和加大经济建设建投入，我们财税系统所肩负的使命和承担的责任也就更加沉重。第三，举办这次活动，也为大家提供了互相了解、集中学习的机会。古人说得好，“独学而无友，则孤陋而寡闻”；“三人行，必有吾师”。一个人自学，总是没有几个人一起学习、切磋、交流的效果好，这也是这次活动的必要性所在。我们的干部工作千头万绪，很多同志不但要干好本职工作，还有家庭等负担，平时，集中学习的机会不多，无干扰的军训和系统培训就更少。更重要的是，我们通过一周的学习考试，养成一种习惯，形成一种机制，促进干部不断加强学习，培养干部终身学习意识，这是我们举办这次活动的主要目的。当然，我们也有其他方面的考虑，同志们在平时工作很辛苦，也很紧张，能够坐下来互相学习、增进友谊的机会不多，因此，我们也想通过举办这样的活动，给同志们一个充电、休息的机会。二、坚持学以致用，在提高自身素质上狠下功夫第一，要学以致用。学习重在应用。北宋大文学家欧阳修说过，“君子之学，或施之事业，或见于文章”。通过学习考试，我们把学到的东西“见于文章”，这仅仅是达到学习目的的前一半，还要“施之事业”，应用到实践中去，这是更重要的后一半。与欧阳修同时代的苏轼也曾说，“论事易，作事难；作事易，成事难”，所以，我们不仅要能论事，把事情的来龙去脉弄清楚，还要坚持理论联系实际，把财税工作做成、做实，把财税事业不断推向前进。我们财税系统重点需要掌握的就是法律知识、会计学、财政学、国家税收、计算机等几门知识，我们今后每年要选一两项内容作为全年学习培训的专题，力争一年之中要学深一两项内容，然后进行考试，考试成绩通报全局，并与考核挂钩。这样，全体干部能有的放矢地学好一门知识，既有压力，也有信心，一年学一两门课也便于大家扎扎实实学好、学透、学深。第二，要以这次学习为新的起点，在现代管理知识和财税法律法规上不断学习，不断探索。“学不可以已”，学习贵在持之以恒。学以致用是一个动态的过程，只有学习上的不断进步，才可能在实践中不断开拓进取。否则，事业的进步也将是无源之水。很多管理学的书上介绍现代管理理论时都用“丛林”来比喻它的成果众多，这次活动只是把大家带进了学习的百花园。要实现财税管理现代化要在三个方面特别用心、用力，一是持续改进工作方法和管理方法；二是不断提高人的综合素质；三是利用现代化工具。这三条是缺一不可的，而这三条没有一条离得开学习。所以，广大财税干部特别是中层以上干部要带头学习、学习、再学习，不断地丰富自己的知识，提高自己的水平，增强自己观察、分析、处理问题的能力，不断增强对经济形势和财税工作认识的前瞻性。三、严肃学习纪律，确保军训和培训各项任务的顺利完成一是要安心学习。要做到既来之则安之。我们事业的发展，我们干部队伍素质的提高，都是同重视学习、加强学习密不可分的。我们这次活动的举办很不容易，局党委从去年就开始筹办，并通过多次专题研究，以后将持之以恒。为了减少干扰，我们特地放在石洋林场举办，并请有关专家来给我们讲课，希望同志们珍惜这样难得的机会，静下心来，下点苦功夫，多读点书。二是要遵守纪律。要严格遵守作息时间，没有特殊情况，不得请假，上课期间要认真听老师讲课，积极做好笔记。要认真听从组织人员和教员的安排，做到不迟到，不早退；晚上自由活动时间，尽量不打扑克，不打麻将；要严肃学习考试纪律，养成独立思考，独立完成的习惯。最后，预祝这次军训和集中学习培训活动圆满成功！ 《财税干部综合素质培训班开班致词》来源于网，欢迎阅读财税干部综合素质培训班开班致词。comprehensive coordination ability, writing ability, supervision ability, logistics ability, innovation ability, continuously consolidate and maintain the education on Party members'advancement activities and enhance awareness of the Communist Youth League education achievements, and vigorously promote the construction of civilization advanced units, units and staff home building activities, balanced, focused, pragmatic, innovation, high standard, high quality, high level, high efficiency to complete various tasks throughout the year.First, pay close attention to research information, efforts to improve decision-making servicesIn accordance with the "information reflect the information, promote the work of information leading work" requirements, adhere to grasp the team construction, mechanism construction and quantitative assessment, give full play to the assistant role of leadership, actively promote the innovation of research information development, and vigorously promote the research work of information to mention upgrading, efforts to improve the ability and level of decision-making.(a) adhere to the decision in the first place. To make the decision service as the focus of the work, participate in the point, and in the key place, in order to promote the democratization of decision-making, scientific advice. Based on the city's youth career "11th Five-Year" good bureau and the Communist Youth League work across the development, focus on the implementation of Scientific Outlook on Development theory and practice subject adolescents and youth work process of building a socialist harmonious society, pay close attention to the global, strategic, forward-looking major problems, grasp the overall situation, pay attention to plan and implement the specific tasks assigned by the leadership from the overall situation, think ahead on major issues concerning the overall situation, in-depth Study, grasp the dynamic, put forward suggestions, reflect in time.(two) adhere to the investigation. As an important way to firmly grasp the important link of scientific and democratic decision-making, focus on key leadership concern, concern and hot points of youth practice work, adhere to the practice to investigate and research, fully and accurately grasp the actual situation, for the leadership decision-making comes from practice, practical to provide first-hand information. To enhance the initiative, according to municipal Party committee leadership activities, week activities, in the "research" make great efforts to provide more targeted for leadership, predictability and effectiveness of comments and suggestions.(three) adhere to the information planning as an important means of expanding. The sources of information, through the network, the media and other channels, increase integration efforts the work of the Communist Youth League and youth information dynamic information resources, increase the information planning efforts to refine the Communist Youth League, and give full play to the role of information reference, to improve the quality of information as a fundamental, outstanding information work sensitivity and timeliness, timely, accurately, comprehensively reflect the municipal Party committee, municipal government, the Central Committee of the implementation of a major deployment, leadership attention, hot and difficult issues of concern to the masses and some important emergencies, timely provide all kinds of deep and valuable component of the following information. Continue to deepen the information research and information feedback system, information report system, information reporting system, information delivery system and information notification system, and constantly improve the information work of the assessment, incentive mechanism, improve the long-term mechanism to improve the information work of sustainable development.Two, pay close attention to contact and communication, efforts to improve the ability of comprehensive coordinationGive full play to a contact, pivotal role, coordination of the parties in accordance with the standard, efficient, high quality principles, firmly establish the principle of service, and effectively improve the level of policy theory, grasp the method of coordinating work, conscientiously do service leadership, service and Service Corps cadres.(a) do to actively carry out coordination. Upstream municipal Party committee, municipal government work report, and the central mission to understand, grasp the key ideas and working organs, targeted focus on reporting the work of mission, to focus on the city's superior league, major activities, attention, support and help.(two) do parallel coordination. To strengthen the contact and communication with the municipal departments, actively seek for the work of care, support, optimize the external environment. To strengthen the group work of the Communist Youth League and other provinces and cities, to grasp the work around the dynamic, active learning around the work experience, the effective integration of resources within the group, and the Communist Youth League career development.(three) earnestly grassroots coordination. Further increase communication efforts, strengthen the organizations at various levels to guide the work of the office and communication, to ensure the situation, reported lower levels of strength, and strive to the grassroots, inspired by the basic spirit of innovation, the formation of good ability of the league office work.Three, pay close attention to the quality of official documents, efforts to improve the ability to deal with textAdhere to high standards, strict requirements, careful attention to the drafting of the draft work, strict document drafting, audit clearance, proof reading and quality control, and strive to improve the ability to deal with the text, and the overall work of the service center.(a) earnestly. To further establish the draft document presentation system research, adhere to the practice, especially the drafting of important days and months multiplying, concentrating on the presentation of the research, understand the situation the situation, fully understand the intention of the leadership, to ensure the output, quality, and constantly improve the quality of manuscript. A manuscript quality appraisal system, the implementation of quantitative assessment, each quarter the comparison of office draft manuscript quality. Establish a reward system to reward the outstanding manuscript selection out, the wrong investigated persons responsible for the major errors.(two) strict master document quality. Strengthening document quality awareness, efforts in the drafting of documents, audit checks, printed all aspects of efforts, strict policy documents audit, content, format and procedures, adhere to the upper and lower check, and check before and after the check, ensure the document style format in the understanding of leadership intentions in place, ideas in the language in place, and strive to improve the quality of various documents.(three) a comprehensive specification document operation. To further standardize the document transfer procedures, emphasizing the precision in document processing, in strict accordance with the operating procedures document sign, registration, approval, distribution, handling, repaying, filing, ensure the document processing standard, accurate, and efficient. Especially to strict dispatch, strict audit document content. Strictly implement the document procedures step by step Shenqian, strict and unified file format, to ensure the normative document. Further the implementation of electronic document processing mode, the full implementation of OA office system, efforts to improve the work efficiency.Four, pay close attention to the work of supervision, efforts to improve the executive abilityThe city's major issues and focus on the overall work of the Communist Youth League to carry out supervision and inspection, insist on the idea, the handling of the key, efforts to promote the implementation of decisions, to ensure that government decrees.(a) on the center of focus on supervision. In accordance with the "grasp the overall situation, focused, practical, quantitative refinement" principle, conscientiously fulfill the supervision function, focusing on the important deployment, major decisions of the party will, secretary's office, department heads meeting agreed matters assigned by the leadership group, the book down and do the important matters and the regiment the key work to focus on supervision, to ensure that the inspection item piece is an echo, everything in the bag, to promote the work carried out smoothly.(two) grasp the key special supervision. According to different periods of work needs, focus on leadership, social concern, hot and difficult problem of youth reflects the implementation of regular and dynamic supervision of special work assigned by the leadership of the special work of tracking supervision, regularly held the Department responsible for the regular inspection work carried out inspection stage. Check or the implementation of the work, to the work of the special supervision and implementation.(three) innovative ways to promote the supervision. To further improve the effectiveness of supervision and inspection work, really play a role in promoting the implementation work. To further improve and perfect the supervision report system, inspection notification system, regularly carry out random checks of the supervision matters, to highlight the effectiveness of the inspection work, to effectively promote the work carried out.Five, pay close attention to daily management, efforts to improve logistical support capacityAccording to "do great things, do small things, start from the details; General requirements from the overall situation", pay close attention to daily management, enhance the foresight and initiative work, do the work of early preparation, program cost fine plan, artful arrangement, high quality services.(a) further strengthen the authority of hardware construction. Combined with the "three hit" work, to further promote the party organ culture construction, and actively carry out party building advanced units, units of civilization, to create the homes of the workers, further standardize internal office conditions, perfect decoration authorities canteen, strengthening the Office building management, further improve the authority office environment.(two) to further strengthen the organization system construction. The implementation of the municipal Party committee of various rules and regulations, in accordance with the norms of management, efficient principle, perfect all kinds of meetings, document processing, logistics system, perfect a set of scientific and reasonable comprehensive coverage, the rules of the system. To strengthen the day-to-day management work, continuously enhance the rigor and the scientific management, according to the requirements of task decomposition, refinement of quantitative indicators, realize the work determination, work process standardization, work system, to promote the daily work efficient and orderly operation.(three) to further strengthen the fine financial management authority. Hold on to open source, to further increase funding for efforts, multi-channel for funding, strengthen the overall financial institutions. The authorities adhere to grasp the throttle, vehicle maintenance, major conference activities, network maintenance and other major expenditure to implement the budget control at the beginning of the year, authorities to strictly implement the financial management system, do a good job the pre final accounts, financial institutions, financial analysis and financial statements related. Adhere to the financial reporting system, improve the efficiency in the use of assets, and the Communist Youth League work continued to develop.(four) to further strengthen security work earnestly. Confidentiality of confidential confidential documents, strict implementation of the management system, security system, focus on the secret of the computer and network security management, strict management measures. Actively carry out regular security education, provided security awareness high cadres of workers, to prevent the loss occurred leak phenomenon. To strengthen the archives management work, conscientiously implement the archives, seal management system, actively carry out the relevant documents, materials, letters and pictures materials collection, registration and filing. The strict safety responsibility system, strictly holidays and night security duty system, strengthen the major work Moving safety work, to ensure safe and orderly.(five) to further strengthen the daily service work. To firmly establish the "rules as standard" point of view, whether do the text, do, act, or on duty, reception, security in strict accordance with the rules, according to the procedures, to ensure standardized operation. Take care of cadres of workers life, seriously deal with the party to do things for the project for the masses and actively improve the cadres of workers welfare. Strict management of vehicles, official vehicles. To ensure the implementation of office smile service system and first asked the first joint service system, the implementation of service complaints system, ensure the quality of service continues to increase.Six, pay close attention to team building, focus on improving the ability to open up innovationIn accordance with the "build a first-class team, with first-class team, a first-class performance, tree class image," the overall requirements, and vigorously strengthen the construction of cadres and workers, and promote the healthy growth of cadres and workers and all-round development.(a) establish the right work ethic. Firmly establish the concept of office work, have a brilliant future, strengthen the sense of innovation, enhance innovation and courage, to free from old ideas, actively respond to the development requirements of the new situation, actively adapt to the new leadership strictly from the high requirements, innovation and breakthrough, promote office work the steps in innovation.(two) to strengthen the ideological and political construction. Continue to consolidate communist education on Party members'advancement activities and enhance awareness of the Communist Youth League education achievements, serious ideological and political work of office staff, carry out the "dedication in the post work, first-class theme contest activities, and guide the cadres and workers to firmly establish a correct outlook on life. And values, the firm high political consciousness, firm political position, strict political discipline, strengthen the cadres and workers of political awareness, overall awareness, sense of service, efforts to form a diligent, efficient, innovative,Rigorous working atmosphere.(three) to carry out the policy theory of learning. To improve the office of cadres and workers pay close attention to the quality of training and learning, strengthen business knowledge and comprehensive knowledge, constantly optimize the knowledge structure, improve the overall quality of the level of proficiency and more than one post to the "Office of the cadres and

　comprehensive coordination ability, writing ability, supervision ability, logistics ability, innovation ability, continuously consolidate and maintain the education on Party members'advancement activities and enhance awareness of the Communist Youth League education achievements, and vigorously promote the construction of civilization advanced units, units and staff home building activities, balanced, focused, pragmatic, innovation, high standard, high quality, high level, high efficiency to complete various tasks throughout the year.First, pay close attention to research information, efforts to improve decision-making servicesIn accordance with the "information reflect the information, promote the work of information leading work" requirements, adhere to grasp the team construction, mechanism construction and quantitative assessment, give full play to the assistant role of leadership, actively promote the innovation of research information development, and vigorously promote the research work of information to mention upgrading, efforts to improve the ability and level of decision-making.(a) adhere to the decision in the first place. To make the decision service as the focus of the work, participate in the point, and in the key place, in order to promote the democratization of decision-making, scientific advice. Based on the city's youth career "11th Five-Year" good bureau and the Communist Youth League work across the development, focus on the implementation of Scientific Outlook on Development theory and practice subject adolescents and youth work process of building a socialist harmonious society, pay close attention to the global, strategic, forward-looking major problems, grasp the overall situation, pay attention to plan and implement the specific tasks assigned by the leadership from the overall situation, think ahead on major issues concerning the overall situation, in-depth Study, grasp the dynamic, put forward suggestions, reflect in time.(two) adhere to the investigation. As an important way to firmly grasp the important link of scientific and democratic decision-making, focus on key leadership concern, concern and hot points of youth practice work, adhere to the practice to investigate and research, fully and accurately grasp the actual situation, for the leadership decision-making comes from practice, practical to provide first-hand information. To enhance the initiative, according to municipal Party committee leadership activities, week activities, in the "research" make great efforts to provide more targeted for leadership, predictability and effectiveness of comments and suggestions.(three) adhere to the information planning as an important means of expanding. The sources of information, through the network, the media and other channels, increase integration efforts the work of the Communist Youth League and youth information dynamic information resources, increase the information planning efforts to refine the Communist Youth League, and give full play to the role of information reference, to improve the quality of information as a fundamental, outstanding information work sensitivity and timeliness, timely, accurately, comprehensively reflect the municipal Party committee, municipal government, the Central Committee of the implementation of a major deployment, leadership attention, hot and difficult issues of concern to the masses and some important emergencies, timely provide all kinds of deep and valuable component of the following information. Continue to deepen the information research and information feedback system, information report system, information reporting system, information delivery system and information notification system, and constantly improve the information work of the assessment, incentive mechanism, improve the long-term mechanism to improve the information work of sustainable development.Two, pay close attention to contact and communication, efforts to improve the ability of comprehensive coordinationGive full play to a contact, pivotal role, coordination of the parties in accordance with the standard, efficient, high quality principles, firmly establish the principle of service, and effectively improve the level of policy theory, grasp the method of coordinating work, conscientiously do service leadership, service and Service Corps cadres.(a) do to actively carry out coordination. Upstream municipal Party committee, municipal government work report, and the central mission to understand, grasp the key ideas and working organs, targeted focus on reporting the work of mission, to focus on the city's superior league, major activities, attention, support and help.(two) do parallel coordination. To strengthen the contact and communication with the municipal departments, actively seek for the work of care, support, optimize the external environment. To strengthen the group work of the Communist Youth League and other provinces and cities, to grasp the work around the dynamic, active learning around the work experience, the effective integration of resources within the group, and the Communist Youth League career development.(three) earnestly grassroots coordination. Further increase communication efforts, strengthen the organizations at various levels to guide the work of the office and communication, to ensure the situation, reported lower levels of strength, and strive to the grassroots, inspired by the basic spirit of innovation, the formation of good ability of the league office work.Three, pay close attention to the quality of official documents, efforts to improve the ability to deal with textAdhere to high standards, strict requirements, careful attention to the drafting of the draft work, strict document drafting, audit clearance, proof reading and quality control, and strive to improve the ability to deal with the text, and the overall work of the service center.(a) earnestly. To further establish the draft document presentation system research, adhere to the practice, especially the drafting of important days and months multiplying, concentrating on the presentation of the research, understand the situation the situation, fully understand the intention of the leadership, to ensure the output, quality, and constantly improve the quality of manuscript. A manuscript quality appraisal system, the implementation of quantitative assessment, each quarter the comparison of office draft manuscript quality. Establish a reward system to reward the outstanding manuscript selection out, the wrong investigated persons responsible for the major errors.(two) strict master document quality. Strengthening document quality awareness, efforts in the drafting of documents, audit checks, printed all aspects of efforts, strict policy documents audit, content, format and procedures, adhere to the upper and lower check, and check before and after the check, ensure the document style format in the understanding of leadership intentions in place, ideas in the language in place, and strive to improve the quality of various documents.(three) a comprehensive specification document operation. To further standardize the document transfer procedures, emphasizing the precision in document processing, in strict accordance with the operating procedures document sign, registration, approval, distribution, handling, repaying, filing, ensure the document processing standard, accurate, and efficient. Especially to strict dispatch, strict audit document content. Strictly implement the document procedures step by step Shenqian, strict and unified file format, to ensure the normative document. Further the implementation of electronic document processing mode, the full implementation of OA office system, efforts to improve the work efficiency.Four, pay close attention to the work of supervision, efforts to improve the executive abilityThe city's major issues and focus on the overall work of the Communist Youth League to carry out supervision and inspection, insist on the idea, the handling of the key, efforts to promote the implementation of decisions, to ensure that government decrees.(a) on the center of focus on supervision. In accordance with the "grasp the overall situation, focused, practical, quantitative refinement" principle, conscientiously fulfill the supervision function, focusing on the important deployment, major decisions of the party will, secretary's office, department heads meeting agreed matters assigned by the leadership group, the book down and do the important matters and the regiment the key work to focus on supervision, to ensure that the inspection item piece is an echo, everything in the bag, to promote the work carried out smoothly.(two) grasp the key special supervision. According to different periods of work needs, focus on leadership, social concern, hot and difficult problem of youth reflects the implementation of regular and dynamic supervision of special work assigned by the leadership of the special work of tracking supervision, regularly held the Department responsible for the regular inspection work carried out inspection stage. Check or the implementation of the work, to the work of the special supervision and implementation.(three) innovative ways to promote the supervision. To further improve the effectiveness of supervision and inspection work, really play a role in promoting the implementation work. To further improve and perfect the supervision report system, inspection notification system, regularly carry out random checks of the supervision matters, to highlight the effectiveness of the inspection work, to effectively promote the work carried out.Five, pay close attention to daily management, efforts to improve logistical support capacityAccording to "do great things, do small things, start from the details; General requirements from the overall situation", pay close attention to daily management, enhance the foresight and initiative work, do the work of early preparation, program cost fine plan, artful arrangement, high quality services.(a) further strengthen the authority of hardware construction. Combined with the "three hit" work, to further promote the party organ culture construction, and actively carry out party building advanced units, units of civilization, to create the homes of the workers, further standardize internal office conditions, perfect decoration authorities canteen, strengthening the Office building management, further improve the authority office environment.(two) to further strengthen the organization system construction. The implementation of the municipal Party committee of various rules and regulations, in accordance with the norms of management, efficient principle, perfect all kinds of meetings, document processing, logistics system, perfect a set of scientific and reasonable comprehensive coverage, the rules of the system. To strengthen the day-to-day management work, continuously enhance the rigor and the scientific management, according to the requirements of task decomposition, refinement of quantitative indicators, realize the work determination, work process standardization, work system, to promote the daily work efficient and orderly operation.(three) to further strengthen the fine financial management authority. Hold on to open source, to further increase funding for efforts, multi-channel for funding, strengthen the overall financial institutions. The authorities adhere to grasp the throttle, vehicle maintenance, major conference activities, network maintenance and other major expenditure to implement the budget control at the beginning of the year, authorities to strictly implement the financial management syst