The first model essay on basic management: "Jurisprudence thinking on enterprise system construction"
I. Introduction
In terms of management foundation and environment, successful enterprises generally go through several specific stages: management process, management system and management culture. The emergence and improvement of management system is an important link to solidify excellent management experience, improve work efficiency and reduce management risk in the process of enterprise development. As a behavior control system, institution not only guides people to carry out advocacy behaviors that are conducive to the realization of institutional goals, but also restricts people's possible non-advocacy behaviors. The restrictive requirements of the system itself lead to the complexity of the system. At present, there is no mature theory to support the system construction process. In essence, system management is an important embodiment of legal thought, so transplanting the logical framework of jurisprudence into system construction to form its own theoretical system has become a powerful support to ensure the scientific and reasonable work of system construction.
Second, the nature of the system.
System construction is an exploratory work to tap the management value under the established management framework and an important means to ensure enterprises to realize their own value. Based on the basic legal thought, before the system construction, we must first determine the enterprise's? Constitution? , clear the nature of the enterprise, business purposes, the rights and obligations of employees. These will be the basis of system construction, and each system has its own management principles, all of which serve enterprises? Constitution? . The operation of the system is ultimately to achieve the business purpose of the enterprise. In the actual management process, it is difficult for us to ask all enterprises to be like this? Huawei? Do you have your own? Basic law? . A more practical way is to put? Charter? As a company? Constitution? . The articles of association are written documents that stipulate the basic rules of the company's organization and activities, which is of great significance to the establishment and operation of the company. It is not only the foundation of the company, but also the soul of the company's survival. It has the basic characteristics of legitimacy, authenticity, autonomy and openness. It can be said that the articles of association are the operation of the company. Constitution? . The whole system construction should be based on the company's articles of association, and the management principles stipulated in the system should be subordinate to the company's articles of association to ensure the fairness of the system construction. All aspects of system construction can work around the essence of the system.
Third, the system.
The business development of an enterprise involves many fields, and its management scope is also relatively extensive. Therefore, it is necessary to classify the systems with reference to the form of legal departments, and determine the institutional relationship at the same time.
1. System classification.
System classification is treated differently according to the business scale and business scope of enterprises, and system categories are divided according to the scope of management fields. Generally speaking, system classification basically includes administrative management, financial management, human resource management, safety management and so on. , and adjust according to the type of enterprise. R&D enterprises set up scientific research management and quality management, manufacturing enterprises set up material management and production management, and trading companies set up business management and customer management. According to different management priorities and management priorities, combined with specific management levels, roughly the same enterprises will also form different system classifications.
2. Institutional relations.
Although the system fields are different, but the audience groups cross each other, the conflict between management principles and rules is inevitable in the operation process, so it is particularly important to determine the priority level between systems. There are two kinds of institutional relationships: one is the relationship between different levels of systems, which refers to the differences in institutional management efficiency caused by different levels of systems. Taking the group company as an example, both the parent company and its subsidiaries have formulated management systems, and the parent company's system is generally applicable to its subsidiaries. These two systems belong to the relationship of subordination and guidance, that is, the parent company system takes precedence over the subsidiary system. One is the relationship between different systems at the same level, which refers to the priority relationship when the institutions at the same level have different business priorities, resulting in conflicts in system operation. This priority relationship is mainly used to solve problems such as? Kill protected animals in self-defense? Whether it is reasonable. As far as the general management priority procedure is concerned, follow? Safety first and efficiency at the same time? The specific priority principle changes with the development of the company's business priorities. Taking scientific research units as an example, the general priority order is: safety-scientific research management-quality management-administrative management-financial management-human resource management-logistics support management. Economic and trade enterprises and production enterprises give different management priorities, and their system priorities are also different.
Fourth, the establishment of the system
System is the basis of management, and its rationality is particularly important. It is necessary to design a rigorous system establishment procedure to ensure the rationality and efficiency of the system. The system review procedure should reflect two key links: one is to solicit opinions, and the other is to review step by step. ? Ask for advice? Paying attention to the breadth of opinion collection requires a certain sample size, so as to collect the * * * problems in the system. On the one hand, it is powerful for the discovery and rectification of system problems, on the other hand, it is another form of publicity management measures before implementation, which can be flexibly implemented and managed in the interactive process. ? Step by step review? It embodies the procedural nature of system review, which can realize the continuous focus of problems through procedures, and is also a process of gradual improvement of the system. The core key system suggestions are discussed and determined by the high-level decision-making bodies, and finally the system is formed in the form of administrative documents. In the specific implementation process, we should first form a "system management charter" according to the above principles. Legislative law? To ensure the rationality of the system establishment procedure, of course, the system management regulations must be widely solicited and based? General manager's office meeting? Confirmed by the first-level senior decision-making body. In the process of soliciting opinions, it is suggested that senior managers in various management fields be delineated in advance according to system categories. System review Committee? Ensure the universality and accuracy of soliciting opinions in the process of system review.
Verb (abbreviation for verb) system operation
In the process of system operation, on the one hand, we should solve the problems of system implementation, on the other hand, we should solve the problems of management effectiveness change and system interpretation in the process of enterprise development. If predictability is a restriction on the executors of the system, then the interpretation of the system is a requirement for the system makers.
1. Predictability
During the operation of the system, we must ensure its predictability, act according to the management system and punish it according to the management system. The appearance of the success or failure of system construction is the legitimacy of the system itself, but the key is the predictability of the implementation process. If the system is written in a book, but no one carries it out, and there is no punishment and correction for violating the system, then the normative role of the system will not be reflected, but it will cause confusion in management order.
2. Institutional interpretation.
Enterprises are constantly developing and changing, but the system is relatively fixed. Is it in use? Old system? Solve? New problem? There are many explanations of the system in the process. Note that this explanation is based on the management principles in the system and extracts the inherent management rules according to the new actual situation, rather than the explanation without boundaries.
Six, the problems that should be paid attention to in the process of system construction
There are many links, problems and difficulties in the process of system construction. In the actual operation process, there will always be such and such problems. Explain several common problems.
1. Sporadic management matters have no institutional basis.
In enterprise management activities, it is often found that there is no management basis for dealing with some sporadic matters, which brings difficulties to management activities. First of all, it depends on whether there are any management practices of similar matters before, that is, precedents. If so, the management measures shall be implemented according to the original example. If you can't see whether the management system of the same type of enterprises involved in this matter can be used for reference, you can refer to it and form a new one. Precedent? If not, then according to the company's articles of association, analyze the problem from the perspective of the company's interests and determine the management plan.
2. System operation evaluation.
The continuous development of enterprises and the relative solidification of systems. It is necessary to evaluate, revise and adjust the system regularly to adapt to the new development reality of the enterprise and ensure the effectiveness of the system operation. On the one hand, strengthen the feedback and revision of the new system on the probation period to ensure that the new system plays its role; On the other hand, strengthen the revision of the old system and continue to play its role through revision and adjustment. 3. Disclosure of system contents. Although the process of compiling and reviewing the system is widely solicited, it is still relatively closed on the whole. What is the effectiveness of the system based on? Know the law and obey the law? Therefore, it is particularly important to carry out the necessary training and education in the field of system management in a planned and step-by-step manner. Many enterprises do not lack a good management system, and the reason why the management effect can't go up for a long time is that education and publicity are not in place and there is no institutional management atmosphere.
Seven. conclusion
System construction is an important embodiment of enterprise management standardization and the foundation and basis of enterprise management activities. It is the core theory and important function of system construction to construct the workflow of system construction with legal logic, clarify the essence of system, standardize the procedure of system establishment, strengthen the operation and management of system, and determine the important role of system construction from the perspective of systematization. In our work, we will constantly strengthen the theoretical research and practical experience of system construction, enhance the ability of system construction, and achieve a substantial improvement in the management level of enterprises.
Basic Management Paper Model 2: On the Construction of Internal Control System in Colleges and Universities
Colleges and universities in China (except some private colleges and universities) implement the management of administrative institutions. With the development of higher education in China, the financing channels are gradually diversified. In the use of funds, colleges and universities usually involve infrastructure construction, teaching and research, material procurement, logistics support and so on. Strengthening the financial internal control system in colleges and universities can effectively improve the efficiency of the use of funds and reduce the occurrence of irregularities. On June 0, 20 14, the internal control standard of administrative institutions (for trial implementation) provided guidance for strengthening the construction of internal control in colleges and universities.
First, the problems of internal control in colleges and universities
1. Weak awareness of internal control and insufficient understanding.
Internal control is a mechanism to prevent internal risks in colleges and universities, aiming at improving management efficiency, fully and effectively obtaining and using various resources and achieving the set goals. At present, there is a great gap between the formulation and implementation of the internal control system in colleges and universities. One of the main reasons is the weak awareness of internal control. The leaders of some colleges and universities do not attach importance to internal control, regard internal control as a form, and do not take substantive measures, which leads to the lack of internal financial personnel's understanding of internal control, weak awareness of internal control, and a serious lack of internal audit institutions, one of the important departments in internal control.
2. The internal control system is not perfect and the implementation is not ideal.
The imperfection of internal control system directly affects the construction of internal control system in colleges and universities. The leadership power of many colleges and universities is not effectively restrained, and the internal audit departments established on the basis of colleges and universities are not independent enough to carry out related work according to the system, which leads to the internal control of some colleges and universities becoming a mere formality, and the internal audit work can only stay at the grassroots level, which is difficult to go deep into, and even some colleges and universities collude with managers. In addition, the internal control system of colleges and universities itself also has many places to be improved. The internal control system in some colleges and universities is updated slowly, which makes it difficult to meet the needs of reform, resulting in loopholes in the internal control system. The implementation of the internal control system also needs to be improved. The most prominent thing is that the implementation is not in place and does not meet the requirements of internal control, which seriously weakens the effectiveness of the internal control system in colleges and universities.
3. The responsibilities of accounting posts are unclear, and the quality of accounting personnel is low.
Due to the heavy work of the financial department in colleges and universities, it is necessary to deal with all aspects. Reimbursement only for faculty and staff is a very complicated job, which requires a large number of people to handle. Sometimes there will be a shortage of manpower, which will lead to the situation that one person has more posts and the work overlaps. Many positions in the financial department are incompatible, and it is easy to have internal control loopholes. In some smaller universities, the internal control work is not independent, but completed by the financial department, so the internal audit results can not further improve the internal control system. In addition, many financial personnel in colleges and universities have unreasonable professional titles, academic qualifications and age structure, and have not learned enough about the new accounting standards and internal control system, which leads to the advancement of professional knowledge and the low level of internal control in colleges and universities.
4. Lack of effective external evaluation system and ineffective audit supervision.
In the new Internal Control Standard of Administrative Institutions (Trial), a relatively complete system is designed, but there is no effective external evaluation mechanism, that is, no third-party audit supervision is introduced. There is no evaluation mechanism for how administrative institutions implement internal control, which is very unfavorable to improve the effect of internal control in colleges and universities. In addition, the internal supervision of colleges and universities is relatively weak. At present, the internal supervision of colleges and universities in China is mainly carried out by the internal audit department, but the internal supervision lacks independence, so it is impossible to conduct a comprehensive and effective audit in the actual audit supervision process, and it is often a mere formality. Although colleges and universities conduct internal audit regularly every year, the actual audit supervision effect is not ideal, and only individual violations are investigated, and the punishment is not enough, which does not form a good deterrent.
Second, to strengthen internal control measures in colleges and universities
1. University leaders attach importance to internal control and improve the overall awareness of internal control.
At present, there is still an obvious centralized system in colleges and universities, and the main person in charge of colleges and universities plays a very key role in the implementation of the system. Therefore, strengthening the awareness of internal control requires leaders to pay enough attention. After the establishment of the internal control system, we should set an example, actively supervise and improve the implementation effect, rather than just taking the internal control system as a form. If university leaders do not pay attention to the internal control system, the following employees are likely to be passive and perfunctory when implementing the relevant internal control system. Therefore, the attention of university leaders is very important.
2. Continuously improve the internal control system according to the latest rules and regulations.
Colleges and universities must establish and improve the internal control system according to the newly promulgated internal control norms of administrative institutions and the characteristics of their own financial work. First of all, under the guidance of norms, according to their own actual situation, build a targeted and well-executed internal control system. Secondly, strengthening the audit of internal control system can form an organic connection with the implementation effect of the system, thus forming an effective power restraint mechanism to prevent fraud and misappropriation of public funds caused by the inadequate implementation effect of internal control. This requires the financial departments of colleges and universities to strictly implement financial rules and regulations, and strictly implement the Accounting Law and basic accounting work norms.
3 clear job responsibilities, improve the professional quality of financial personnel.
The separation of posts is the basis of financial work, and the situation that one person has multiple posts and overlapping posts is prohibited in the internal control system cannot be caused by heavy work. The responsibilities of each post should be clearly defined internally, and the work of incompatible posts must be separated. Strengthen study, further improve the professional quality of financial personnel, especially the study of internal control key points. Colleges and universities can choose an accounting training institution with strong teachers to train financial personnel regularly. In addition, colleges and universities can introduce a reward and punishment mechanism according to their own conditions, and give certain rewards to the staff who have implemented the internal control system well, thus forming a good demonstration role. For those who respond negatively and fail to implement the internal control system, internal informed criticism should be carried out, and appropriate punishment should be given to effectively improve the level of internal control management in colleges and universities.
Basic Management Paper Model 3: On the Application of Management Teaching Reform in the New Situation
First, the characteristics of "Management" course
Management is the main discipline of economic management specialty and the basic discipline of cultivating management talents. Management has penetrated into all aspects of social production and life, and the management of enterprises, countries and teams can not be separated from the theoretical support of management. Today, with the rapid development of society, to make the economy become the driving force of the country's forward development depends mainly on effective management, followed by the support of science and technology. Therefore, management has become the main course of economic majors, serving to train qualified management talents.
1. Management is practical.
Management is a practical science. There is no eternal management law in management, and there must be specific solutions to specific problems. Therefore, you can't be a qualified manager only by studying the management theory in textbooks. You must integrate practice into management teaching in order to master a science fundamentally. There are no fixed rules in management. Need to master management experience in continuous practice. Experience can only be accumulated to a certain extent to guide the situation. Therefore, management is a practical course.
2. Management is a soft science
First of all, the purpose of management is to allocate and utilize all kinds of resources through effective methods, and strive for maximum economic benefits with the least investment. In addition, management itself does not create value, but creates certain social value through conditions such as being managed, and the value of management is also reflected through the value of being managed. Management is a process phenomenon, unlike ordinary commodities, which can be produced and sold in exchange for certain commercial value. Management will only show its value after a period of fermentation.
Management is a comprehensive subject.
Management is a complex subject in all human disciplines, which involves not only the relationship between people, but also the distribution relationship between people and means of production. Management combines economics, philosophy, sociology, history, psychology, anthropology, engineering and other knowledge. And it is a subject that integrates these knowledge. According to different management objects, managers need to use different knowledge to manage, so management is a comprehensive course.
Management is a developing discipline.
Management has been studied as a science for decades. The history of management is still short, and the accumulation of experience is not perfect, which needs further research and expansion. Management is closely related to social and economic development. Affected by economic development, management is also in a transitional stage. With the development of economy and the progress of science and technology, the management society has further developed.
Second, China's management teaching problems
1. Pay more attention to theory than practice.
The teaching environment of management science in colleges and universities is set in the classroom. In most cases, it is limited to the form and content of theoretical teaching, lacking the breakthrough of knowledge and the innovation of form. At most, situational teaching is inserted into classroom teaching, but students don't really apply theoretical knowledge further. Therefore, in the management class, the phenomenon of emphasizing theory over practice is particularly serious. The teacher mainly talks about theoretical knowledge in the book, even if there are case studies interspersed among them, it is also a classic old case, which lacks guiding significance for management work under the new situation and is of little help to specific practical activities. Moreover, teachers and schools have not given students the opportunity to arrange management practice, so that students' experience comes from textbooks, which lacks the characteristics of the times.
2. The classroom teaching mode and evaluation mode are backward.
At present, the university classroom is still dominated by teaching method, and students are in a passive position, which does not meet the requirements? Student-oriented? The teaching concept of. In the teaching process, the dominant position of teachers is so prominent that students lack initiative in the teaching process. Moreover, the current teaching evaluation model still follows the traditional evaluation model, judging a student's performance by scores. The evaluation is too rigid and formal to accurately evaluate the development of students.
3. The construction of teaching materials is backward
Management is developing with the development of society, and it is a rapidly developing discipline. With the deepening of economic globalization, the management concepts of major enterprises at home and abroad are constantly changing, and new management concepts and methods emerge one after another. The old textbooks can't meet the needs of the society for management talents and can't keep up with the times. However, most colleges and universities in China are not aware of the seriousness of this situation, and some have realized that they have not taken any measures to improve this situation. This situation has dampened students' enthusiasm for learning knowledge to a certain extent, making them unable to gain a sense of accomplishment in the learning process.
4. Less case teaching.
Case teaching is a supplement to lecture teaching. When more practical opportunities cannot be created, case teaching is the best way to increase students' management experience. However, due to the limitation of school teachers, many teachers do not collect and analyze cases well, so that they rarely provide students with case analysis. It is far from meeting the needs of students for management experience.
Third, the content of management teaching reform under the new situation
The new round of management teaching reform mainly includes the following four aspects. The purpose of the new round of management teaching reform is not only to innovate and improve teaching materials, but also to improve teaching methods and teaching links.
1. Scientific compilation of teaching syllabus
Teaching syllabus is the main basis of teachers' teaching and the indicator of teaching activities. The syllabus should be constantly changing with the development of society, especially for developmental disciplines such as management, which need to add or delete teaching contents from time to time to keep pace with the development of the times. Scientific syllabus can not only improve teaching efficiency, but also improve students' learning effect, so the scientific compilation of syllabus should be put in the first place in teaching reform. The compilation of syllabus should keep pace with the times, increase the proportion of practice, and increase the content of example teaching and extracurricular practice teaching.
2. Strengthen the construction of teaching materials
Teaching materials are an important part of management teaching reform. Only with the help of scientific and practical teaching materials can students learn more scientific knowledge and contribute to the growth of teachers and students. The construction of teaching materials should rely on the management experience of well-known enterprises at home and abroad and evaluate the management of enterprises in combination with the background of the times. Teachers can set up supplementary teaching materials in addition to the prescribed teaching materials, summarize the data collected at ordinary times, bind the better contents into a book and circulate them to students. After a certain accumulation, I went to the teaching and research group of the school and even had a big discussion with the relevant education departments to circulate the excellent teaching materials in a wider range.
3. Reform teaching methods
The quality of teaching methods is related to the quality of teaching effect. In the process of teaching, we should pay attention to teaching methods and students' adaptability. For example, in more active classes, teachers should increase the strictness of classroom teaching. While they are actively thinking, they should emphasize the rigor of thinking and avoid ignoring the importance of systematic teaching in an overly active classroom atmosphere. On the contrary, in the boring classroom, we should use vivid and interesting means to arouse students' enthusiasm for learning. In addition, teachers should emphasize students' dominant position and teachers' leading position, and if necessary, they can exchange the roles of students and teachers, so that students can talk and teachers can listen.
4. Strengthen practical teaching.
Practice is the main way for management students to improve their ability, and it is also an important way for students to put indirect experience into practice. Schools can establish school-enterprise cooperation with some enterprises, arrange students to study and practice in various enterprises during summer vacation or school hours, increase students' practical opportunities, and require students to sum up practical experience and make written records in the process of practice.
To sum up, this paper first analyzes the characteristics of curriculum management. Management is not only a practical course, but also has the characteristics of comprehensiveness and development. Secondly, the problems existing in management teaching in China are discussed and put forward. Then, these problems are discussed. To carry out the teaching reform of management science in practice, we must first compile a scientific syllabus, strengthen the construction of teaching materials, and at the same time strengthen the reform of teaching methods to test the teaching effect through practice.
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