First, the main problems existing in the comprehensive budget management of administrative institutions
(A) simple budget organization, lack of personnel.
This problem is a common problem in public institutions, which restricts the improvement of the quality of unit budget work. The reason for this problem is mainly due to the leaders' insufficient understanding of the importance of budget management. The budget organization of the unit exists in name only, and the unit does not follow the prepared budget when actually carrying out daily revenue and expenditure activities. The traditional budget usually adopts the method of base plus factor adjustment, and the departmental funds are completely determined by the relevant data of the base period, rather than making reasonable arrangements according to the project situation and staffing situation of the department. This can only widen the gap between the rich and the poor and cannot meet the needs of departmental development.
(B) the budget preparation process is simple, short time and low quality.
The budget preparation of this unit should be a rigorous and serious process. The unit should arrange enough time to prepare the budget. At present, most institutions have not established a perfect budget preparation procedure, which leads to the subjective understanding of budget preparers occupying a dominant position in the budget preparation process, and it is difficult to guarantee the unified standard of budget preparation. On the other hand, the budget should be the starting point of the operation of various undertakings in the unit and occupy an important position in the budget system of the whole unit. Therefore, the unit should leave enough time for budget makers; It is convenient for them to check the feasibility and possibility of various expenditures. Recently, however, most public institutions prepare their budgets in about one month, which leads to the failure to fully certify the indicators of budget items, lack the credibility of budget preparation, and fail to ensure the quality of budget preparation in the initial stage, let alone the implementation and supervision of the budget.
(3) There is no scientific and reasonable calculation model of public expenditure. Although the Ministry of Finance has expanded the pilot scope of budget reform, it still implements the "base method" for most institutions. Judging from the current distribution mode of business funds, although it has been reformed several times, it has never jumped out of the framework of "base method" and failed to invigorate the business from the operational mechanism and maximize the social and economic benefits of business funds. With the establishment of the socialist market economic system, the defects of the current allocation method of business funds have become increasingly obvious, which has been difficult to meet the needs of financial reform and business development.
(D) Extrabudgetary funds and budgetary funds are out of touch, and the budget preparation is not comprehensive.
The traditional budget system of public institutions in China is a budget system in which funds inside and outside the budget are separated, which makes it impossible for units to fully consider the income and expenditure of extra-budgetary funds when preparing budgets. However, with the deepening of the economic system reform, most institutions no longer rely solely on the national budget allocation, but to a large extent rely on operating income to make up for the lack of funds. This also makes the financial budget, which only considers the preparation of funds in the budget, gradually lose its economic significance and cannot truly reflect the income and expenditure situation and operating benefits of the unit.
(5) The implementation of the system is weak.
Fund management. First, employees borrowed public funds and failed to collect them in time to form bad debts; Second, the paid funds were not liquidated in time to form bad debts.
Management of original bills. In recent years, while the management of original vouchers has been standardized and institutionalized, there have also been some problems, mainly the distortion of the contents and information recorded in original bills, and even the emergence of "fake and shoddy" data. In order to effectively solve this problem, we must start from the source and strengthen the management of original bills.
Management of funds payable. In practical work, the management of funds payable by the unit is not standardized and the use is chaotic, which makes most of them out of financial supervision and squandering, which contributes to the occurrence of corruption to a certain extent.
Year-end liquidation and financial settlement. First, the accounting department and the property management department failed to clean up and count all kinds of materials according to the relevant regulations, which led to the failure to find out the reasons for the profit and loss of assets in time, deal with them according to the regulations and adjust the finances, resulting in the inconsistency between the accounts and the facts. Second, the year-end closing was not carried out as required. During the inspection, it was found that some units did not transfer all the balance of income and expenditure accounts to the "balance" account according to the provisions of the new financial system, and still used the old accounting treatment method to transfer the imaginary expenditure of this year's balance to deposits, resulting in the imaginary income and expenditure this year.
(VI) Lack of effective supervision mechanism.
There is no effective supervision mechanism for expenditure management and benefit assessment of public institutions. At present, on the whole, the expenditure budget allocation model and management system are still at an extensive level, and the management system has not been straightened out, which leads to the lack of strong control, effective restraint mechanism and incentive mechanism in expenditure management and supervision and assessment. At the same time, the social benefits of the use of funds also lack a systematic evaluation mechanism, thus increasing the randomness of the use of funds.
Second, the countermeasures
(1) Strengthen the understanding of financial budget management of administrative institutions and change the concept of financial budget management of administrative institutions.
First of all, budget management is a successful management experience accumulated by governments and enterprises in developed countries for many years. The implementation of financial budget management is an effective way for the unit to establish a good mechanism of self-discipline, self-control and self-development, which can optimize the allocation of resources, strengthen the management of the unit and improve the administrative management and work efficiency of the unit.
Secondly, budget management is not only the work of the financial department, but the optimization and integration of internal resources of the whole system or unit. Its strategic and systematic nature requires the joint participation of all functional departments, which is a systematic project.
Thirdly, strengthening the concept of budget law, strengthening budget constraints and realizing scientific and legal budget management are the requirements for fully implementing the budget law.
(two) the implementation of double-entry budget management.
Implement double-entry budget management and strengthen the planned control function of financial management. Double budget management is to compile the income and expenditure of a unified budget year into two or more income and expenditure comparison tables according to their different nature, so as to ensure the specific budget expenditure expenses of a specific budget income source and maintain a relatively stable corresponding relationship between them. The implementation of double-entry budget management is conducive to strengthening the financial supervision and management functions. It can be managed separately according to the different nature of income and expenditure, and the proportion of the two funds can be determined according to their financial resources to prevent the two funds from crowding out and misappropriating each other in arrangement and use. At the same time, after the implementation of double-entry budget management, different management methods can be implemented for different funds, which can quickly improve the binding force of the financial budget.
(three) scientific preparation of the financial budget of administrative institutions, reasonable arrangement of budget preparation time, reform of budget preparation methods.
First, arrange sufficient budget preparation time. Budgeting is a systematic project, which should not only grasp all aspects of the unit itself, but also consider the system and industry conditions; We should not only focus on the annual demand, but also consider the history and predict the future; It is necessary to meet the needs of the business development of the unit and consider the national financial resources; We should not only emphasize local effects, but also consider the overall benefits of society and so on. This includes a lot of work such as investigation, comprehensive analysis, project demonstration, target prediction, coordination and balance, and adequate and reasonable time arrangement is its basic requirement.
Secondly, reform the budgeting method, completely abandon the "base method" and fully implement the "zero-base budget". At present, administrative institutions generally adopt the budget preparation procedure of "two levels, two levels, and step-by-step summary". In this process, we must realistically grasp the personnel situation and business development needs, determine the level of personnel and business funds on this basis, and comprehensively consider the influence of internal and external factors, historical and future factors to be scientific.
References:
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Graduation thesis opening report
Paper Name: Analysis of the present situation and problems of the fund management mode of enterprise groups.
College: Accounting College
Major: Accounting (International Accounting)
Student number:
Student name:
Instructor:
June 5438, 2008+10 month
First, the motivation of topic selection (background or significance).
Fund management is the core of enterprise financial management. As an economic union composed of several enterprises, the most important link of enterprise group is capital. In the case that the enterprise group takes the maximization of enterprise value as the financial management goal, it has sufficient theoretical and practical basis to take fund management as the center. Because the quality and effect of all aspects of enterprise production and operation activities can be comprehensively reflected in the capital movement, it is important to organize capital activities effectively and reasonably to improve enterprise management and economic benefits. Only by strengthening capital management, reasonably organizing capital supply, reducing capital cost, speeding up capital turnover and optimizing capital control and supervision mechanism can enterprises promote a virtuous circle of cash flow and achieve financial management objectives. Therefore, it has become a crucial practical problem for modern enterprise groups to choose the appropriate fund management mode in fund management.
Second, the main problems that need to be clarified in the paper
The main purpose of this paper is to explore the problems and modes of fund management in enterprise groups, so as to improve the efficiency of fund management in enterprise groups and realize the financial goal of maximizing enterprise value. The conception of this paper is based on the understanding of modern enterprise theory and financial management theory. The basic idea of this paper is to discuss the content and function of enterprise group fund management, point out the particularity and importance of enterprise group fund management, and then emphatically analyze the outstanding problems faced by enterprise group fund management and the reasons for these problems, put forward a variety of enterprise group fund management models, and analyze and compare their applicability, advantages and disadvantages in reality, so as to try to put forward the author's own suggestions on enterprise group fund management.
This paper mainly adopts the logical method of normative research, combined with case analysis, data analysis and chart analysis to demonstrate. The basic point of this paper is that choosing an appropriate fund management model is conducive to improving the efficiency of fund allocation of enterprise groups and solving some problems encountered by enterprise groups in fund management.
Third, the outline of the paper.
I. Overview of fund management of enterprise groups
1. The concept and characteristics of enterprise groups;
2. The content of enterprise group fund management;
3. Fund management objectives of enterprise groups;
4. Principles of fund management of enterprise groups.
Second, the enterprise group fund management model analysis-based on the chart
1. Common modes of fund management of enterprise groups
2. Analysis of advantages and disadvantages of enterprise group fund management mode
Thirdly, the analysis of common problems faced by enterprise group fund management-based on case and data analysis.
1. The funds are scattered and the use efficiency is low;
2. Poor supervision, lax supervision before and during the event;
3. The information is distorted, which makes it difficult to provide a basis for scientific decision-making;
Four, to solve the problem of enterprise group fund management countermeasures
1. Realizing centralized fund management and improving the efficiency of fund use —— Introduction of advanced cash pool management technology
2. Explore various supervision methods to ensure the safety and integrity of funds;
3. Using advanced computer technology as a means to improve financial rules and regulations and reduce human factors.
Elements to achieve efficient information management.
Fourth, the paper work arrangement
The time node of the content of each stage of the serial number paper
1 topic selection
2 2008. 10.5 Determine the topic of the paper
3 2008. 10. 10 began to write the opening report.
4 2008.11.1Start writing the first draft of the thesis.
5. The first draft of the paper was completed on February 28th, 2009.
On March 30th, 2009, the paper was finalized.
thesis defence
Verb (abbreviation of verb) main references and related materials
[1] China Institute of Certified Public Accountants. Financial cost management. [M], Economic Science Press, 2008.
[2] Wu Bolin. On China Enterprise Group. [M], Fudan University Press, 1996.
[3] Lin Yuan. On enterprise collectivization and centralization of financial management. [J] Friends of Accountants, No.9, 2000.
[4] Ma. Establish three concepts of fund management. [M], Economist, No.65438, 2006 +0.
[5] Zhao Dongfang. Construction of settlement system of group settlement center. [J], Accounting Monthly,No. 19, 2005.
[6] Ren Yong. Financial settlement center: an effective way for group companies to centrally manage internal funds. [J] Accounting Newsletter (Comprehensive Edition),No. 13, 2004.
[7] Yu Zengbiao, Liang,. The starting point of modern company budget. [J] Accounting Research, No.8, 2002.
[8] Zhang Fang. On the financial management mode of future enterprise groups. [J], Shanghai Accounting, 200 1, No.4. 。
[9] Lu. On enterprise collectivization and centralization of financial management. [J] Accounting Newsletter, No.9, 2000.
[10]Charles T.Horngren, Gary L.Sundem, William O.Stratton, Introduction to Management Accounting, Prentice Hall, 12 edition.
Scoot Besley, Eugene F.Brigham, Essentials of Management Finance, Thomson Learning, 12 edition.
Sixth, the guidance of teachers' opinions.
Do you agree with students entering the thesis writing stage?
Instructor (signature):
20 years
Financial practice report
ERP internship for more than a month, deeply touched. I benefited a lot from this internship. In the whole process, we not only simulated the whole business process of a real company, including communication with external institutions, but also learned various communication skills while applying professional theoretical knowledge to the process of combining practice. Through the careful guidance of the tutor and the assistance of colleagues, it is more important to make great achievements in the internship through your own efforts. Of course, in addition to successful experience, the "lessons" gained in practice are also a valuable asset. As the saying goes, Fiona Fang can't be made without rules. A sound company needs strict discipline and detailed rules, so I should be strict with myself so that I can not only abide by the rules of the center, but also benefit myself. As a senior manager of a company, I should have a deep understanding of the internal operation of the department, and more importantly, I should be familiar with the operating rules.
The finance department really needs so many people. Because we have studied accounting for nearly four years, we often talk about theoretical knowledge, which can be described as an armchair strategist. But when we put the theory into practice, we found that "books are rarely used until they are used". When every economic transaction occurs, the cashier must first obtain the relevant original vouchers, then register according to the corresponding original vouchers, and then register his detailed account according to the accounting vouchers. Fill in the account summary and trial balance at the end of the period, and finally register it in the general ledger. After carrying forward its cost, according to the total general ledger, fill in the annual statements such as balance sheet, income statement and income statement. This is the general sequence and basic flow of accounting operation.
1, not careful enough, often misreading figures or missing business, leading to errors in accounting results and unnecessary troubles, leading to being scolded by the accounting supervisor all the time. So I need to make some improvements in this area, and I need to calm down and work hard.
2. Accounting treatment is unfamiliar. Although these days, various accounting treatments are relatively simple, but it has been some time since I left the book, and a lot of knowledge has been forgotten, especially some troublesome accounting treatments, the carry-over of production costs and the calculation of material cost differences are very complicated. If I don't have a thorough understanding of book knowledge, it will be difficult to succeed. So I need to strengthen this review, so I will learn new things by reviewing the old ones. I must practice more in the future.
3, the management of cash is not strict enough, other departments need cash, just give it to them directly, there is no necessary procedure, such as asking for payment or registration, which leads to unreasonable loss of cash. However, the management in this area was strengthened in the later period.
In this internship, I not only made good use of my professional knowledge and practice, but also learned a lot about how to treat people, expanded my knowledge and enriched my practical experience, which laid a good foundation for me to enter the society soon. The most precious thing I got from this internship is to understand what "team spirit" is. All members of each company team must work and communicate together, which not only fully promotes democracy, but also properly concentrates. We should not only give full play to individual talents, but also cultivate team spirit. Only in this way can we remain invincible in the fierce competition and gain a firm foothold in the future development.
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