Fan: Importance of financial management in public institutions In recent years, the operating system of public institutions has been revised. With the gradual deepening of the reform system, the management system of various departments of public institutions has also begun to change. Financial management is an important department in public institutions, and the original accounting method of the financial department is different from the relevant system of public institutions. Therefore, the financial management system of public institutions is not suitable for China's financial management system.
First, the financial characteristics of institutions
Due to its own characteristics, most institutions in China are not self-sufficient, and they need funds from the financial department when carrying out various activities and handling incidents, and the funds from the financial department are almost all tax revenues every year. It is precisely because of this particularity that the work of the financial department of public institutions is different from that of large private enterprises and plays different roles in the units. This shows that the financial management system of public institutions is different from that of private institutions.
Second, the financial management of institutions
1. The role of financial management in public institutions
Under the management system of our country, the work of public institutions has its particularity. The core concept of people-oriented runs through all units, working with the mentality of serving the people wholeheartedly, mainly focusing on public welfare activities. In such a working environment, the main task of financial management in public institutions is to manage and scientifically allocate various resources, reasonably divide some resources into various executive departments in the unit, and coordinate all departments to carry out their work effectively. In practical work, the main functions of financial management of public institutions include: at the beginning of the year, budgeting the overall fund opening this year according to the actual situation; Manage the funds that the integration unit fails to withdraw in time every year; Secondly, manage and calculate the assets of the unit; Calculate the expenditure funds of the actual business of the unit every year; Also manage the funds applied by various projects of public institutions;
2. The disadvantages of financial management
Due to the particularity of income and the reform of modern institutions in China, financial management of public institutions is prone to many problems in actual operation, both internal problems in work and uncontrollable problems caused by external factors. This paper will briefly explain and analyze the internal problems of financial management in public institutions, while the external problems caused by national macro-control need to be solved by corresponding system norms.
(1) The external environment has caused the imperfection of the modern system.
With the gradual deepening of the reform of the management system of public institutions in China, while the reform of various departments in various provinces and institutions is still going on, a considerable number of members have seized the loopholes in financial management and control, which has caused adverse effects, mainly reflected in the execution. Due to the imperfect financial management system, the lack of strict control over the fund management of the unit, and the lack of necessary demonstration and implementation of the project when the unit applies for project funds from the superior, the actual funds are out of touch with the project, and the funds are not used or rarely used in the corresponding projects.
(2) Insufficient financial management.
Due to the lack of planning in the use of funds in public institutions, it is difficult for the financial department of the unit to manage, and the financial department always settles the general ledger at a later stage. The department did not make a strict plan in the early stage, and each department had to report to the financial department for every settlement, which may lead to the overfulfilling of this year's total budget. Moreover, working in this mode has made some members take advantage of the loopholes, resulting in unclear capital flow or dormant accounts, resulting in a decrease in the utilization rate of funds.
(3) loose financial management budget
In public institutions, some financial management departments are loose, and the link that causes the impact and capital loss is unclear mainly because of the departmental budget. Unreasonable planning in the actual budget leads to the funds not being used in practice, such as wasting in the budget, department personnel traveling with public funds, buses exceeding the standard, eating and drinking with public funds, and lying about entertainment expenses. , which seriously leads to insufficient funds for public institutions and seriously affects their public image. In financial management, there is no detailed plan for unit funds. For example, according to the actual situation this year, sufficient funds are reserved for important projects throughout the year. After the actual implementation of export projects is insufficient, other funds are used to continue the project implementation. This situation for a long time will lead to unclear use of departmental funds and difficulties in later work.
(4) Personal violations in financial management.
Due to the management reform of public institutions, financial management has changed, and financial managers have little time to study at work, so financial managers will have insufficient backup knowledge storage. In the long-term work, employees will have time to drill when they make mistakes in their work because of their lack of work skills, lack of attention to the articles of association of the unit's financial system and incomplete operation process construction, or only pay attention to the complete assumption of their work system. Therefore, the work quality and professional skills of financial managers are not standardized, which leads to problems in financial management of public institutions.
Third, ways to improve financial management
1. The importance of improving financial management
The financial management department is the core department of administrative institutions, which plays a huge role in the work and is an important part of the department's work. Therefore, effectively adapting the financial management department to the current management system of public institutions is an important link to promote the development of public institutions in China. Giving full play to the role of financial management can promote all departments to maximize the use of funds in practical work and enable China's social economy and people to obtain more welfare measures.
2. Improve financial management methods
(1) Strengthening the financial management system
Re-establish a healthier financial management system according to the actual situation of each institution. When establishing the system, we should pay attention to changing the project workflow of the organization. For example, before the actual project is launched, the subordinate departments will make a detailed project budget, and the financial department will review the funds needed for the project according to the actual situation and make special funds to avoid problems before the project is launched. You can also ask the department to make good work arrangements one year in advance. And apply for funds from the financial management department to prevent the phenomenon of insufficient funds. When establishing the system, pay attention to the contradiction between the systems, and standardize the consumption system and vehicle management system of the department.
(2) Strictly control the implementation of the system.
After the introduction of the corresponding management system, the financial management department should strictly control when adapting to the system and make corresponding plans for the main and important expenditures of the unit. In the supervision department, financial expenditure is to record the use of project funds in detail, analyze the actual data of fund use every year, and make a corresponding summary at the end of the year. In the work, it is necessary to analyze the current situation in a short time, sort out the information and report it to the superior, so as to make the latest arrangements for the work of public institutions quickly and truthfully.
(3) Training the employees of the unit.
Because the financial management workers themselves play a decisive role in the financial affairs of public institutions, whether it is the macro-control of the country or the factors caused by the internal management system to the accounting workers, it is mainly caused by the lack of knowledge reserves of the financial management workers themselves. Improving the quality and knowledge reserves of the workers themselves will overcome external factors and enhance the role of financial management of public institutions. Therefore, enriching workers' knowledge reserves at work can effectively solve problems in the unit. With the development of society, they are required to constantly consolidate their knowledge. While solving their own technical problems, accounting workers can also feel the attention of the unit. On the one hand, they can supervise the work of accountants. On the other hand, they can feel the department's attention to their own development, feel the care of the department, improve their loyalty and avoid personal fraud.
Four. Concluding remarks
Financial management department is an important part of public institutions. At present, China's economic development is maturing. In order to realize the sustainable development of China's social economy, attaching importance to the financial management system of public institutions is the main content and the most fundamental factor. The staff of the financial management department should pay attention to China's economic development, correctly understand the current system, grasp the nature of the work of public institutions, and control the cost of construction projects in the actual project development, so as to effectively play the role of financial management in the actual work of the unit, make their own contributions to the national economy, and promote the sustainable development of China's overall economy.
Fan Wen II: Measures to Strengthen the Financial Management of Township Finance Offices; Some counties and cities in China have adopted the financial system of township finance office management, which has strengthened the supervision of grassroots financial funds to a certain extent. When auditing some towns and villages, it was found that there were still some financial problems. According to the audit investigation, some township governments try their best to complete the budget expenditure and ensure the development of various undertakings in the case of relatively difficult financial resources. However, some problems in financial management are universal and tendentious, which seriously affect the establishment and normal exercise of township political power, financial power and administrative power, and have a serious impact on the sustained and stable development of various economic and social undertakings in townships.
1 Main problems in financial management of township finance offices;
1. 1 Budget and final accounts management is a mere formality and tax evasion.
The township budget preparation is relatively rough, and it does not comprehensively and concretely reflect the income and expenditure situation at the township level. It only checks the subjects that communicate with superiors in accordance with the municipal financial regulations, and does not compile income and special funds at the same level when preparing the final accounts. [1] And the change is random, and a few people decide to approve the adjustment without performing the procedure. Township governments generally don't withhold personal income tax when paying employees' personal loan interest and granting various employees' personal bonus subsidies, or they don't withhold business tax and additional tax when paying for construction projects and issuing ordinary receipts from other units, and even pay or advance the project funds with white receipts, which unconsciously causes the loss of national tax revenue.
1.2 The management of state-owned assets is not in place, and the accounting data is not strictly audited.
Individual towns and villages have not improved the management mechanism of state-owned assets in their own towns and villages. Income and expenditure of assets are not recorded, for example, contract payment and rent are directly deducted from other expenses. [2] The purchased assets are not registered, the details of the assets are unclear, and the assets used by individuals are not handed over or even returned. The disposal of state-owned assets failed to pass the collective decision and failed to perform the examination and approval procedures. Accounting audit system belongs to the key work of the internal control system of the unit, but in the daily financial management of township governments, the audit of accounting materials such as accounting vouchers and the construction of post responsibility system for auditors are often neglected links in financial management.
1.3 fund management is chaotic, and the financial supervision function has not been brought into play.
It is very common that the financial resources at the township level and other special funds are ambiguous, confused and used, and misappropriated special funds. The tracking management of allocated special funds has not been implemented, and the effectiveness of funds has not been reflected. The use of special funds, especially construction project funds, is not standardized. Many projects have no project budget and final accounts, and there is no formal tax invoice for bidding settlement. Some leaders have a weak legal concept and insufficient financial supervision in villages and towns. At present, the tenure system is implemented in villages and towns, and some leaders attach importance to the completion of the objectives and tasks assigned by their superiors, ignoring the internal financial management of villages and towns, making accounts at will, changing accountants and using special funds. The independence of centralized accounting in some towns is low, and the supervision function has not been effectively played.
1.4 Creditor's rights and debts are not settled in time, and long-term losses are incurred.
There are many loans in general budget accounts and government accounts, mostly for business trips, study and training, projects and other loans. If the parties transfer money and don't settle accounts for several years or even ten years, they will have accounts for a long time, and some towns and villages have accumulated hundreds of thousands of yuan in arrears. Some towns and villages borrow money in small town construction activities, new rural construction activities and investment promotion activities, resulting in direct debt or crowding out special funds, resulting in invisible debt.
2. Measures to strengthen and improve the financial management of township finance offices
2. 1 Improve system construction and standardize financial management
To establish practical financial management measures, we should constantly refine the requirements of financial management. Mainly should pay attention to the following aspects:
1). The government should unify and improve the internal control system of villages and towns, establish and improve the financial management system, and build a series of management systems such as funds, bills, property materials and government procurement. Form a feasible supervision mechanism to avoid risks. Moreover, strengthen the supervision of financial work, urge all towns and villages to effectively implement the financial management system and standardize financial management;
2) Strictly implement the supervision system of establishing accounts. According to the regulations of the financial department, all the account books used by villages and towns should be supervised. The original invoices obtained by accountants and cashiers must meet the requirements and strictly implement the incompatible job separation system, strengthen the current account management system, and establish a regular review and cleaning system for current accounts. Establish an organization, establish a special person to be responsible, clean up and adjust bad debts, dormant accounts and bad debts, and strictly prevent the use of liquidity to adjust fiscal revenue and expenditure;
3) Further strengthen ticket management. Set up a series of internal control supervision systems for Yan Jin's receipt and surrender bills, and then standardize income management;
4). Finance should strengthen the supervision and management of township office funds, put an end to extravagance and waste, and accelerate the standardization, institutionalization and legalization of township financial management.
2.2 Implement responsibility audit and strengthen budget supervision.
We should mainly pay attention to the following aspects:
1). Strengthen the application of economic responsibility audit results, constantly improve and perfect the economic responsibility audit system of township leaders, move forward the barrier, widely implement the audit of leaders in charge, and make township leaders constantly establish a correct view of political achievements and standardize the management of financial revenue and expenditure with the help of economic responsibility audit evaluation;
2). Use the audit results to urge township leaders to strengthen the concept of being strict with themselves. It is necessary to increase the punishment for violations of law and discipline. Those who violate financial discipline should be dealt with in time to play a vigilant role;
3) With the help of financial audit effect, township leaders strengthen the concept of thrift, reflect the universal problems in financial management of each unit in the audit process, and then strengthen internal control and management of each unit;
4). With the help of performance appraisal results, the leaders in charge of villages and towns should strengthen the pragmatic concept, organically combine performance appraisal with cadre inspection, write the statistical data, economic benefits and personal integrity reflected by the audit into the assessment report as the key basis for the appointment and removal of leading cadres, link the exercise of leadership power with responsibility, and strengthen the restraint and supervision of power use.
2.3 Strengthen team building and improve accounting level.
In accordance with the provisions of the Accounting Law, the township government should strictly enforce the system of holding certificates for personnel in implementation of accounting, ensure the relative stability of the financial personnel team, and should not change at will, conduct professional training for accounting personnel regularly and irregularly, and further improve the professional quality and accounting level of accounting personnel through examination and assessment.
2.4 Pay attention to township debts and eliminate financial risks.
Mainly should pay attention to the following aspects:
1). Establish a debt accountability mechanism. The township finance office and the relevant units that generate debts will jointly clean up the creditor's rights and debts. At the same time, they will review the creditor's rights and debts that will be generated in the future after their business appears, strictly control them, and build a accountability system for creditor's rights and debts and bad debts in dormant accounts, so that the township can change the practice of new officials regardless of old accounts and reduce unnecessary losses;
2) Define the nature of the debt and repay it gradually year by year. For those debts caused by public infrastructure construction, they can be included in the township budget and higher-level subsidies and gradually digested. For the debts caused by new enterprises and entities, their assets should be auctioned to repay them. For debts with financial guarantee, it is necessary to verify the payment object, implement the repayment plan and establish the repayment responsibility.
Concluding remarks