1. What are the problems in current financial management?

(A) the management of fees is not standardized. There are mainly problems such as over-standard and over-range charges, unlicensed charges, unauthorized establishment of project charges, use of non-compliant bills, failure to strictly implement the management of two lines of revenue and expenditure, unpaid fiscal revenue, and arbitrary charges. ?

(2) Expenditure management is not in compliance. There are some main problems, such as over-standard entertainment expenses, expanding expenditure scope, raising expenditure standards, illegal subsidies, over-standard purchase and operation expenses of official vehicles, fictitious financial expenses, fictitious business expenses, current account accounting income and expenses, and disbursement of funds to non-budget units.

(3) The basic accounting work is not standardized. First, the use of the original invoice does not meet the requirements. The main performance is that the original invoice elements are incomplete, the source is not standardized, and the use is illegal. The second is to use cash beyond the scope and limit. Mainly manifested in the daily economic activities beyond the scope of cash settlement; Large cash payments of more than 10,000 yuan are more frequent. Third, incompatible positions are not separated, and the cashier is also an accountant. Fourth, the phenomenon of public funds being defaced and kept privately has been repeatedly banned and repeatedly investigated and committed.

(D) There are many loopholes in the management of fixed assets. At present, the management of fixed assets has become a very weak link. First, there is no regular inventory of fixed assets, no fixed assets ledger, and asset purchase and scrapping do not follow the prescribed procedures. Second, the transfer is unclear and the accounts do not match. Some grass-roots units failed to hand over fixed assets in accordance with regulations when changing leadership and adjusting personnel. Fixed assets only have general ledger without subsidiary ledger, and the book figures have remained unchanged for many years; Third, the books of fixed assets are incomplete, and some materials are not reflected in the books of fixed assets as required. ?

(5) Violations of discipline and law occur from time to time. Some misappropriate public funds to private and private enterprises in the name of helping enterprises develop; Some forge false accounts, take and misappropriate public funds; Some set up small treasuries to seek benefits for individuals and small groups; Some people abscond with money because of lax supervision. ?

Three. Suggestions on strengthening financial management

(A) leading cadres adhere to set an example and optimize the financial work environment. Unit leaders should create favorable conditions for financial personnel to participate in various trainings, buy professional books, strengthen business exchanges and improve their professional quality. More importantly, leading cadres should set an example, further optimize the financial work environment, do not give financial personnel problems, take the lead in implementing financial discipline, effectively improve the effect of strengthening financial management, and ensure that the internal control system of the unit is sound and effective, all assets are safe and complete, and financial revenues and expenditures are true and legal.

First of all, we should strengthen our study. Unit leaders actively study, master common financial laws and regulations and financial knowledge, take the initiative not to violate the rules, have certain ability to identify and correct the violations that have occurred, and manage the "purse" to play the role of post supervision.

The second is to take the lead in implementation. Some leaders often have the idea that "it doesn't matter if you don't pick a burden in your pocket", while others are lucky and knowingly commit crimes. Although the consequences and harms of the two are different, the occurrence of violations of law and discipline often stems from ideological relaxation and professional ignorance. Therefore, unit leaders should take the initiative to strengthen communication with financial personnel and financial departments of their own units, and choose legal ways to handle accounts after consultation, so as to avoid the occurrence of arbitrary fines, arbitrary openings and arbitrary burdens. The third is collective decision. Unit leaders should carry forward democracy, and major economic issues should follow decision-making procedures, discuss collectively, study together, and brainstorm.

(2) Strengthen training and education to improve the comprehensive quality of financial personnel. Accounting personnel should have qualified professional ability, standardize accounting, and implement financial discipline and financial accounting system to the letter.

First, it is suggested to improve the professional quality of accountants. On the one hand, financial personnel should have excellent financial knowledge, at the same time, they should regularly carry out training and education for grassroots financial personnel, actively carry out short-term, efficient and targeted job training, organize financial personnel to continuously increase their study of new standards, new systems and related laws and regulations, constantly update and enrich their business knowledge, and strive to improve their comprehensive business level.

Second, starting with improving four kinds of consciousness (management consciousness, service consciousness, overall situation consciousness and financial management consciousness), actively guide financial personnel to improve their political and ideological consciousness, strengthen their own moral cultivation, strengthen the concept of accounting legal system, and strengthen professional ethics and integrity education, so that financial personnel can adhere to principles in practical work and consciously resist violations of law and discipline. At the same time, financial personnel should take the initiative to work, use their brains diligently, actively find problems and put forward feasible suggestions.

(3) Strengthen financial supervision with the guarantee of system construction. Strengthening system construction and perfecting various financial systems of units are important measures and foundations for strengthening financial supervision and management. China's current basic financial system is not suitable for all units. It is suggested that all units should institutionalize and put into practice the practices that are beneficial to financial management according to the actual situation, and use the system to manage people and affairs, so as to standardize the daily financial work of the unit. It is suggested that when formulating the system, we should consider establishing information communication channels for any financial and economic matters, so that financial personnel can understand the specific content of economic activities, so that financial considerations can standardize the occurrence process of matters and ensure that there is no violation of discipline. At the same time, financial management should focus on the preparation of departmental budgets and the audit and supervision of expenditures. It is necessary to formulate a scientific and reasonable budget management system, comprehensively monitor the financial revenue and expenditure of grass-roots units before, during and after the event, and control financial problems from the source.

(four) to strengthen supervision as the driving force and strive to create a comprehensive supervision environment. First, it is suggested to establish a regular self-inspection system. Units should conduct regular financial self-examination, which can be cross-checked by financial personnel, or hire a firm to conduct external independent audit. The purpose is to find the root cause of the problem and prevent it from happening again. In view of the problem, find management loopholes and nodes, and block and dredge them in time. Second, we must conscientiously carry out financial disclosure and democratic financial management, insist on regularly publishing financial status and superior audit results to the masses, and accept supervision by the masses. Third, law enforcement departments such as discipline inspection, supervision and auditing should further intensify their work, not only to correct mistakes, but also to play an "immune role"; It is necessary to increase punishment, safeguard the dignity of laws and regulations, and play a deterrent role.

: The importance of enterprise financial management?

The quality of enterprise financial management directly affects the market competitiveness and even the survival of enterprises. If an enterprise wants to develop in a competitive market economy, it must focus on financial management, accumulate and improve its self-management ability in a planned and targeted manner. In the face of fierce competition, we must attach importance to enterprise management in order to survive and develop, because the level of financial management directly affects the level of enterprise management, and then affects the economic benefits of enterprises. Therefore, it is of great significance to optimize financial management and tap its functions to improve the economic benefits of enterprises.

The rise and fall of an enterprise is directly related to finance, and enterprise management must be centered on financial management, and its importance is mainly reflected in the following aspects:

First, financial management is the same foundation of all management activities, and its central position in enterprise management is an objective requirement. Financial management is an economic management work to deal with financial relations with interested parties in terms of capital movement. The fund raising, use and distribution of enterprises, as well as all business activities involving funds, belong to the scope of financial management. The production and operation activities of enterprises can not be separated from the reflection and adjustment of finance, and the economic accounting and financial supervision of enterprises are effective constraints and inspections on the economic activities of enterprises. Enterprise financial management is the foundation of enterprise management and the center of enterprise internal management. ?

Second, the transformation of enterprise management from production management to financial management is a social progress. With the gradual establishment of the socialist market economic system, financial management plays an increasingly important role in enterprise management. We must adhere to both production development and financial management; We should not only benefit from production, but also benefit from management. Management is also productivity. Financial management is closely related to economic benefits. The goal pursued by enterprises is to focus on how to obtain maximum economic benefits with minimum investment, and strengthening financial management can control expenses and reduce costs; Through survival management, we can optimize the inventory structure, reduce the inventory backlog and realize economic inventory; Through the pull of price, the income of enterprises can be increased. Therefore, giving full play to the role of financial management can improve economic benefits more effectively. ?

Third, some activities of communication between enterprises and the outside world are inseparable from financial management. Collect, transmit, classify, register, summarize, summarize, store and process the original data through accounting, so as to make it become useful economic management information; Then carry out financial analysis, evaluate and analyze the process and results of enterprise financial activities, and predict and test future financial activities and their results. Through this series of financial management links, enterprises can provide accurate and true information to the outside world, thus contributing to the national macro-control, enabling investors to make reasonable investments, banks to make credit decisions, and tax authorities to collect taxes according to law. ?

Fourthly, strengthening financial management can find the root of the problems existing in enterprises and put forward the solutions. The financial department constantly calculates, predicts, sorts out, analyzes, affirms achievements, exposes problems, finds out reasons and puts forward improvement measures to promote enterprises to continuously improve economic benefits. In the past, enterprise management focused on production management and market management. Due to the limitation of various responsibilities and powers, the above management fails to run through the whole process of enterprise production, so it is impossible to deal with the key contradictions of enterprises. On the contrary, financial management is overall, penetrating and comprehensive in enterprise management, which means that financial management plays a comprehensive role in the process of enterprise economic operation, involving all departments within the enterprise. In addition, financial management also plays the role of coordinating and integrating enterprise management and solving internal contradictions. Therefore, enterprise management must be guided by financial management. Constructing financial and financial management system is the main premise for enterprise groups to give full play to their financial management responsibilities, and it is also the division of financial management and accounting functions within enterprise groups.

References:

Baidu Encyclopedia: Financial Management System