Paper Keywords: capital security risk prevention management measures
Abstract: Fire fighting forces are of great significance to the social development of our country and can maintain a good social living environment. Funds are the basis for the normal work of fire fighting forces, and the safety management of funds of fire fighting forces is the key content of fund management. We should constantly do a good job in the safety management of funds, improve the efficiency of the use of funds, and do a good job in logistics services. In view of this, this paper focuses on the analysis of the problems existing in the financial guarantee of fire fighting forces and puts forward effective measures to solve the problems.
Fund management is the key part of the daily management of the fire department and the basis for maintaining the work of the fire department. In the face of different fund management problems, the fire department should strictly manage funds to reduce the potential security risks of fund management, so as to do a good job in fund operation. Monitoring the flow of funds in fire fighting forces and controlling the risk of funds can increase the centralized management and scientific distribution of funds in fire fighting forces and effectively safeguard the safety of funds.
First, there are problems in the fund management of fire fighting forces.
1, internal control system is not implemented.
(1) job specification. The accountants in the fire brigade did not play their due role in their posts. Because the responsibilities of accountants, cashiers and auditors are unclear, the supervision and restriction between accountants are not in place, and the internal fund inventory management is not strict, which leads to frequent economic crimes. (2) Cash register system. The accountant did not check and confirm the income of the fire brigade in time, which affected the normal use of funds. First, due to improper preparation, a few departments do not arrange full-time accounting personnel, but one person has more posts and supervises multiple positions at the same time; Second, individual departments did not implement the accounting cashier supervisor system, which led to inefficient use of human resources and laid a hidden danger for fund management. (3) Bill management. The staff of the fire brigade did not print, buy or use illegal bills in strict accordance with the procedures for collecting, collecting and canceling prescribed by the headquarters. (4) The issue of seal keeping. Accounting personnel did not manage the financial seal in time, which led to confusion in the use of the special financial seal for accounting management and the seal for reimbursement, which adversely affected their own transfer income and expenditure. Some departments do not manage the payment seal separately, and the whole set of payment seals is kept by one person, without paying attention to the safety of seal keeping, which often leads to confusion in the use of seals and makes it difficult to distinguish and clean up many accounts.
2. The problem of imperfect operation mechanism.
(1) post arrangement. Fund management must be carried out by relevant personnel according to the system, but some troops have not implemented necessary on-the-job training in personnel distribution, which makes it difficult for all kinds of professionals to play their roles. In internal management, there is a phenomenon that one person has more posts and overlapping posts, which makes many actual systems impossible to implement, which is very dangerous for the security of troops' funds. (2) accounting check. Some departments failed to provide funds according to the prescribed fund management system, and failed to take effective measures in auditing and collecting money, which led to the unknown loss of some funds, which was unfavorable to the construction of fire fighting forces. (3) Capital operation. A few departments borrowed too much money in advance, and many funds were not collected and checked in time after use, so they could not be returned in fact; A few loans and advances were not handled in the standard order, which affected the implementation of the whole management system; Some borrow and advance, bypassing the national financial regulations, resulting in the failure to recover the funds for fire control work in time, which affected the arrangement of work expenses in the later period.
3. The problem of imperfect capital storage.
Funding is the guarantee for the fire department to play its role. Without funding as a support, it will hinder the smooth development of fire control work. However, some departments did not pay attention to the importance of fund storage, and did not strictly follow the prescribed procedures when making deposits, resulting in a large number of financial information not being released in time. In order to obtain personal interests, a few departments not only operate funds in violation of state regulations, but also deposit them in non-bank financial institutions with high interest rates in different places, which has laid a huge hidden danger to the risk of funds. The problem of funds not only destroyed the national financial policy and military funds management regulations, but also caused a lot of funds to be difficult to recover on time, which caused great losses to the economy and reputation of the fire brigade. On the other hand, the unreasonable management of cash makes the expenditure of many funds exceed the expected range. (1) Saving cash beyond the limit is convenient for loan reimbursement, which is inconsistent with normal capital expenditure. (2) The use of cash beyond the scope did not play the role of fund settlement, and a large amount of funds were directly used. (3) individuals borrow a lot of cash and don't return it on time when they repay their debts. These are the shortcomings of fund storage work.
Two, adjust the measures to prevent the risk of capital security.
1. Strengthen the responsibility and update the control system.
Facing the economic development environment in the new period and the related requirements of modern fund management system, the state actively implements targeted fund management strategies for fire fighting forces. The key of this fund management scheme is to reduce the waste of funds in the fire fighting forces, improve the efficiency of the use of funds in the forces, and provide help for the financial department to manage physical assets. Therefore, combined with the management measures of the fire brigade, the problems existing in the fund management must be updated in time. Fire forces should manage funds from various aspects, guard against fund risks and ensure the safety of funds. For the internal control system, it is necessary to establish a complete risk manifestation, and clarify the work flow, examination and approval authority, post responsibility, supervision and management requirements, accountability and other contents. By adopting the corresponding responsibility system to implement management measures, the whole fund management system can achieve the ideal implementation effect. In addition, according to the nature, circumstances and consequences of fund management, the provisions and related contents of national and military laws should be adjusted.
2. Actively monitor financial risks.
Judging from the content of the Constitution, the fund management of the fire brigade is an integral part of the national economy, which provides the necessary resources for the development of the fire brigade in various periods. China has experienced different social periods for a long time, and the concept of fund management has also been given a brand-new meaning in its practical development. However, in the period of socialist construction in China, the importance of fund management is undeniable. Actively implementing regulatory measures include: (1) regulatory innovation. When the fire department supervises the fund management, it needs to do a good job in financial supervision from many aspects. For example, develop various financial supervision software, realize modern monitoring system on the network, create a brand-new financial supervision system through real-time remote dynamic monitoring, and put forward better management measures for daily work; (2) Optimize the environment. Create good conditions for the financial management of the fire department, thereby increasing economic benefits and improving the overall quality management level. (3) Early warning mechanism. In financial supervision, fire forces should establish risk awareness, take measures to deal with all kinds of behaviors that cause financial losses, set up a series of early warning indicators and standards to measure risk value, and do their own control problems well in many aspects.
3, the correct law, to ensure the operation of funds.
In strict accordance with the contents of national laws and regulations, the limited management of fire forces funds should be carried out ideologically and correctly. (1) policy concept. Dealing with capital business should contact with commercial banks and suppliers in society to control capital risk and operational risk. Fire fighting forces shall, in accordance with the provisions of the relevant state departments, arrange business with reference to the contents of Bill Law, ensure the safety of funds and improve the overall efficiency of the use of funds. (2) political ideas. The storage and operation of funds are related to many aspects and need our active attention. When controlling funds, the fire brigade should pay attention to the application of policies to minimize the various impacts caused by improper fund management. In addition, we need to do a good job in ideological education, improve our understanding of fund management, put fund management in an important position, and do a good job conscientiously and responsibly. (3) the concept of discipline. If you don't follow the rules, you can't be Fiona Fang. Fire fighting forces shall strictly implement the provisions on fund management, and timely reflect and control the problems existing in current fund management.