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Problems and Countermeasures in Financial Management of Modern Enterprises
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With the further deepening of China's reform and opening up, the business philosophy of independent operation and self-financing of enterprises has been continuously strengthened, and profits and costs have gradually become the central objectives of enterprise management and control. Strengthening financial management, which is in the central position in enterprise management, and maintaining the market competitiveness of modern enterprises have become the most important strategic components in enterprise management. This paper attempts to analyze the problems existing in the financial management of modern enterprises in China, and puts forward corresponding countermeasures for discussion with you.
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Analysis on financial and personnel management planning of public institutions
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Personnel and financial management of public institutions should have clear objectives and effective systems. In order to promote the continuous development of China's social economy, shoulder the heavy responsibility of Socialism with Chinese characteristics's development and meet the future development planning of enterprises, the problems encountered in personnel management planning of public institutions are of great significance and value [1]. Whether the personnel management planning of enterprises and institutions can be carried out effectively is related to whether the group leaders attach importance to it. The extension of development needs in the unit requires the assistance of financial and personnel management planning at every step to go steadily and well. This is the basis of personnel management activities in public institutions, and it is also the premise to determine the efficiency of activities in a public institution.
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On the strategy of strengthening the financial budget management of administrative institutions
The financial management of administrative institutions generally refers to the financial activities and economic management of administrative institutions in order to solve financial relations when exercising various functions. It is an important part of public management. In the organizational activities of administrative institutions, financial budget management has penetrated into all aspects of administrative institutions with its overall and general characteristics, which has played a positive role in the benign development of administrative institutions. Then, due to the transformation of China's economic system, China's finance is also deepening reform, which shows that China's emphasis on financial management of administrative institutions is constantly improving, and the financial budget management model of administrative institutions is gradually deepening. However, there are also some problems in financial management in this process, which hinder its management effect.
The following is my paper on financial management, I hope it will help you!
Analysis on Financial Management of Transportation in China
1 the necessity of financial management research in transportation institutions
Transportation is not only a basic industry in China, but also a service industry closely related to people's life and economic and social development. Financial management is an important part and core content of a unit's management, and its quality directly affects the completion of other work in the unit. The financial management of transportation institutions is the core content of China's basic and service industries, and its financial management can not be ignored. The research on financial management of transportation institutions will gradually improve the financial management level of transportation institutions, promote the smooth development of financial management of transportation institutions and provide more theoretical support for financial management.
2. Domestic scholars' research on financial management of transportation institutions.
2. 1 budget management
Huang Changjiang pointed out that there are some problems in the budget control of transportation institutions in China, such as the unclear definition standard of basic expenditure and special expenditure, the lack of standard in the data processing of budget preparation, the unclear responsibility of budget preparation objectives, and the temporary nature of budget preparation institutions. This paper puts forward some countermeasures to determine the budget preparation target of public institutions, construct the budget control organization of public institutions and choose the budget control mode. Henry Hui Wang believes that there are some problems in the budget management of transportation institutions in China, such as nonstandard budget preparation management, budget units not adapting to the new budget management mode, backward budget preparation mode, and inadequate budget supervision. This paper expounds the functions of strengthening budget management in transportation institutions, and puts forward some suggestions, such as strengthening budget management, changing concepts, renewing concepts, strengthening the training of budget managers, adopting zero-based budgeting mode, and strengthening budget supervision.
Domestic scholars' research on budget management is mostly carried out from the aspects of budget preparation, implementation and supervision, and more theoretical research is lacking in empirical research. The budget management in the financial management of transportation institutions in China lacks uniform standards, which makes the budget management of various localities and departments very operational. Without follow-up supervision, the budget management is not standardized.
2.2 Asset management
Li Yihua summarized the problems existing in the management of state-owned assets in China's transportation institutions: unclear property rights, unscientific asset allocation, inefficient use of assets and irregular asset disposal. It is believed that the reasons for the problems are that the management system is not smooth, the management system is not perfect, the basic management work is weak and the management consciousness is not strong. Finally, the countermeasures to strengthen the management of state-owned assets in transportation institutions are put forward. Su believes that there are many drawbacks in the management of fixed assets in China's transportation institutions. In view of the existing problems in the management of fixed assets in transportation institutions, she thinks that it should be improved from the following aspects according to the newly promulgated Accounting System for Public Institutions [2012] No.22 issued by the Ministry of Finance: the depreciation system of fixed assets should be implemented to truly reflect the value of assets; Use modern information network technology to manage fixed assets, improve the efficiency of fixed assets management, and effectively use information technology to achieve the consistency between financial management of fixed assets and physical operation; Coordinate the relationship between departments to ensure the rational allocation and effective use of fixed assets. Improve the internal control of fixed assets; Standardize the purchase, construction and maintenance management of fixed assets.
Due to the particularity of public institutions in China, they enjoy the financial funds allocated by the state, so there are all kinds of extravagance and waste in the financial management of public institutions. Fixed assets, as an important part of transportation institutions, are also areas that need to be focused on in financial management. Domestic scholars have also done a lot of research on the fixed assets of transportation institutions, mainly aiming at the existing problems and countermeasures. The research results are rich, but there is a lack of follow-up research on applying theory to practice.
2.3 Fund management
Yan Feng pointed out that the fund management system of China's transportation institutions is imperfect, the punishment measures are unclear, there are many management levels, and the network communication system is underdeveloped. He also put forward suggestions on improving the management system, streamlining and reducing all departments of the unit and improving the information system. Wang Xi analyzed the overall situation of special funds management in China's transportation institutions, and pointed out that the current awareness of special funds management is not strong, the quality of budget preparation is not high, the use scope of special funds is not clear, and the balance treatment is not standardized. She believes that the problem should be solved from the perspectives of strengthening the management of special funds, improving the level of budget preparation, giving full play to the audit and supervision role of centralized accounting on special fund expenditures, implementing performance evaluation of special fund expenditures, and reducing the balance of special funds. Ye Xiaoling studied the financial management mode of transportation institutions and analyzed the current situation of fund management of transportation institutions. She believes that under the relatively traditional management mode, the depository and supervision of fund management in transportation institutions are ineffective, the authenticity of data and information cannot be guaranteed, financial control cannot be implemented, accounting is not standardized, and financial feedback is slow. This paper introduces the general objectives and principles of the fund management mode of transportation institutions, and puts forward the execution framework and business processing flow of the fund management mode of transportation institutions. Qu Zhe studied the expenditure management of public institutions in transportation system, analyzed the problems existing in the expenditure management of public institutions in transportation system from the aspects of expenditure proportion, expenditure structure and expenditure standardization, and put forward to control expenditure from the aspects of budget preparation, internal control, implementation of * * * procurement and centralized payment, establishment of internal expenditure system and establishment of complete expenditure supervision mechanism.
As the source of unit activities, funds are an important management part that can not be ignored in financial management of any unit. Domestic scholars are also rich in research results of fund management in financial management of transportation institutions, but they lack practical demonstration, so they need to apply research theory to practice to verify it.
2.4 Accounting
Zhang Zhijun, He Ningning and others introduced the characteristics and present situation of financial management and accounting in transportation institutions, analyzed the norms and measures of accounting in transportation institutions, and put forward to strengthen financial management in transportation institutions from the aspects of perfecting financial system, standardizing financial basic work, improving financial management initiative, training and education of financial personnel, and strengthening financial governance level. Mao analyzed the current situation of financial management and accounting system in transportation institutions, and thought that there were many problems. He suggested improving the financial management and accounting system of transportation institutions from the aspects of developing comprehensive budget management, perfecting accounting laws and regulations, strengthening the professional quality of financial personnel and strengthening centralized accounting. Ge Xiu introduced the necessity, significance and function of financial management and accounting research in transportation institutions, pointed out the business characteristics and requirements of transportation institutions, and put forward the basic ideas of studying financial management and accounting research in transportation institutions.
Domestic scholars study the financial management of transportation institutions from the perspective of financial management and accounting, pay more attention to the basic work of financial management, emphasize the importance of the basic work of financial management, and combine the characteristics of the industry to make financial management more perfect. The research on the basic work of financial management needs to be applied to actual financial management in order to achieve results.
2.5 financial management model
Zhao Xia put forward suggestions to improve the financial management of transportation institutions from four aspects: internal supervision, budget management, basic accounting work and revenue and expenditure management. Miao Wei pointed out the present situation and many problems in financial management of transportation institutions in China, and put forward suggestions and countermeasures to strengthen financial management system, control cost and improve the degree of informationization and networking of accounting management. Huo Yaping, Che Yanqin and others believe that strengthening the financial management level of transportation institutions should start with budget management, accounts receivable, fixed assets scope, depreciation of fixed assets, accounting and management of foreign investment, cost accounting and management, management of extra-budgetary funds, financial examination and approval system, financial analysis system and professional quality of financial personnel. In view of the problems existing in financial management of transportation institutions, Zhou Xianbai and Zhang Yanhui put forward countermeasures and suggestions from the aspects of promoting the reform of property rights system, strengthening the supervision of various funds, implementing the procurement system, perfecting the human resources development mechanism, establishing the examination and approval system, and paying close attention to the basic accounting work. Song Yixin and Zhang Xiaoxue pointed out the shortcomings of financial management in transportation institutions, and proposed to improve the level of financial management from the aspects of budget, accounting, supervision and inspection.
In view of this content, domestic scholars mostly analyze the overall situation of financial management of transportation institutions, and mostly point out many problems existing in financial management of transportation institutions at present, and then put forward corresponding countermeasures and suggestions for various problems. Although the contents discussed by domestic scholars seem to be different, the main contents are similar, mainly focusing on budget management, fund supervision, financial system, accounting and financial examination and approval system. Research is theoretical research, lacking of practical demonstration.
3 Conclusion and prospect
Chinese scholars' research on financial management of transportation institutions has the following characteristics: first, most of the scholars studied are employees of transportation institutions, and there are few scholars in colleges and universities. Second, the research contents are similar and lack of in-depth discussion. Third, the content of the research is basically theoretical research, lacking practical demonstration.
As an important part of the management of transportation institutions, financial management will also be an important field of concern for domestic scholars in the future. We expect more university scholars to participate in the research on financial management of transportation institutions, with more in-depth content and looser research level, strengthen empirical research, integrate theory with practice and follow-up research, so as to obtain more abundant research results and form an integrated financial system framework with financial management as the main line, covering fund raising, budget management, audit supervision and other aspects.