Yueyang Municipal Audit Bureau: Use Official Cards To Control The Travel Expenses Of "Bad Taste".

Travel expenses is an important recurrent expenditure item of administrative institutions, and is also an important audit matter of audit institutions in the daily audit of financial and financial revenues and expenditures.

A few days ago, in the implementation of the fiscal "peer review", the audit team found that the amount of travel expenses of a certain audited unit was significantly higher than that of its own work.

One is to expand effectively.

For regular travel places, it is necessary to specify the consumption of designated places with credit card conditions in order to increase the settlement ratio of public service cards, thereby blocking the false reimbursement of funds from the institutional level and making it "impossible".

The two is to open the front door.

On the basis of strictly checking the amount of travel expenses incurred over the past years, we suggest to the financial department that we should substantially increase the budget of the Department's travel expenses so as to ensure that both the "limit" and the "bottom up" are ensured, so as to ensure normal business development and make it "unnecessary".

Three, we must strictly implement the responsibility investigation mechanism, and integrate the violation of the travel management system into the important contents of the anti "four winds".

"Regulations on management", "Regulations on penalties for illegal subsidies and subsidies" and other systems are closely integrated, where any violation of regulations requires approval of travel activities, reimbursement of travel expenses or reimbursement of travel expenses for cadres and workers for "welfare".

We should seriously investigate the political, economic, disciplinary and legal responsibilities of the parties, the directly responsible persons and the main leaders of the units and make them "dare not".

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1, the advantage of maximizing profits and maximizing profits is that under the condition of commodity economy, the amount of surplus products can be measured by the value index of profit; the shortcoming of the profit maximization goal (1) does not consider the time value of capital; (2) the risk factors are not fully considered; (3) it is easy to lead to short-term behavior (4) without considering the matching relationship between the profits and capital invested by enterprises.

2, the maximum profit per share maximization of profit per share considers the matching relationship between profits and investment capital, but it does not take into account the time value of capital, nor takes full account of risk factors, and easily leads to short-term behavior.

3, the maximization of enterprise value, the value of an enterprise refers to the present value of the inflow of economic benefits that the enterprise can bring to investors in the future. Therefore, we consider the time value factor of capital, take account of the risk factors, and overcome the short-term behavior, which also reflects the matching relationship between the profits of enterprises and the capital invested.

The viewpoint of maximizing enterprise value overcomes the defects of the first two viewpoints.

At the same time, it can also achieve capital preservation and appreciation.

Limitations: for a listed company, the price of a stock can reflect the value of a stock to a certain extent. The price here refers to the current price. At that time, the goal of maximizing enterprise value as financial management can not reflect the potential or expected earning power of an enterprise.