On the problems and countermeasures of financial management in colleges and universities
In recent years, with the continuous reform of higher education system, colleges and universities have more and more independent management rights, and the financial management of colleges and universities is facing more and more risks. Therefore, it is increasingly important to analyze the problems and reasons in financial management in colleges and universities and put forward countermeasures and methods to improve the level of financial management in colleges and universities.
First, the problems and causes of financial management in colleges and universities
(A) the lack of sound financial management mechanism
With the continuous development of socialist market economy, higher requirements are put forward for the concept and management mode of financial management in colleges and universities. Only by adjusting the financial management of colleges and universities can we adapt to the development of social economy and provide effective support for the management of colleges and universities. However, at present, most colleges and universities still follow the traditional financial management system, which is inconsistent with the reality of college development and difficult to meet the needs of college development. The financial department of colleges and universities lacks incentive measures, the performance and bonus of financial personnel are out of touch with the work results, and the financial personnel have low enthusiasm for work, which is easy to produce the idea of being content with the status quo and not seeking progress. For a long time, colleges and universities have focused on the improvement of teaching quality, the specialization of teachers and the innovation of scientific research, but neglected the support of financial management in colleges and universities. Without the support of special funds and corresponding policies, it is difficult to make a breakthrough in the reform of financial management mechanism in colleges and universities.
(B) lack of financial management risk awareness
Some colleges and universities raise funds through various channels, such as bank loans, to expand their campuses and projects and improve the conditions for running schools. However, in order to do a good job in school construction, some colleges and universities blindly borrow money, and the loan scale greatly exceeds the financial capacity of the school, ignoring financial risks. Some colleges and universities have not established an effective cost control mechanism, the use of funds in various departments is not strictly controlled, and there is no concept of cost control. The limited funds of the school can not meet the needs of improving the teaching quality, and the school has a heavy financial burden and high financial risks. At present, the funds of most colleges and universities in China mainly come from financial allocation, and the financial management of schools lacks long-term planning and overall planning, with inefficient investment, no cost accounting for expenditures and poor awareness of financial risks.
(C) the budget management is not perfect
Budget management is the main basis of university expenditure. With the increase of university funds, budget management is becoming more and more important. In recent years, budget management in colleges and universities has made some achievements, but there are also some problems. The main source of funds for most colleges and universities is financial allocation. When a school issues departmental budget requirements, it is easy to only consider its own interests and ignore the overall development of the school. Do departmental budget management methods need to be adopted? Zero base budget? Prepare departmental budgets, but most colleges and universities still use them. Incremental budget? Want to prepare an incremental budget? It is difficult for the new method to break the original budget thinking, and it is easy to cause unreasonable budget, shortage of funds and waste. When evaluating the implementation of budget, most colleges and universities often only compare the budget value with the implementation, but do not take the economic benefits generated by the implementation of budget management as the evaluation index, and the budget performance evaluation index is not perfect.
(D) unscientific asset management
With the development of education, the scale of running colleges and universities is expanding, and there are more and more teaching and office equipment. The asset management in colleges and universities is becoming more and more complicated, and there are more and more problems in asset management. The asset management departments of some colleges and universities fail to control and manage the assets of the school in a unified way, make reasonable arrangements and make overall plans, lack communication between departments, and repeat purchases are serious. The procurement management of low-value consumables in some colleges and universities is scattered, the asset inventory management is unscientific, and some assets are purchased and scrapped without strict approval procedures and cost accounting, which leads to the inefficient use of assets in colleges and universities.
(E) The professional level of financial personnel needs to be improved.
With the development of social economy, the economic and business activities of colleges and universities are becoming more and more complicated. However, some financial personnel do not seriously learn new knowledge, the professional knowledge structure is aging, the overall academic qualifications are low, and there are fewer senior financial personnel. The existing personnel structure and professional level can no longer meet the needs of financial management in colleges and universities. Some financial personnel are indifferent in their daily work, and their service awareness is not strong, and their business level and service level need to be improved.
Second, measures and methods to improve the level of financial management in colleges and universities
(A) improve the financial management mechanism
Establish? Macro-control, micro-invigorating? Under the guidance of macro-control, the financial management mechanism manages funds at different levels, stimulates the enthusiasm and creativity of all departments, and promotes the orderly financial management in colleges and universities. Colleges and universities should strengthen effective communication among departments, formulate and plan policies and measures for financial management in colleges and universities, adjust the objectives, plans and plans of financial management in colleges and universities in a timely manner according to the development of colleges and universities, and promote all-round and strategic changes in financial management in colleges and universities. At the same time, establish an incentive mechanism in the financial department of colleges and universities, actively carry out high-quality professional training, link business ability, service attitude and performance, and create an atmosphere in which everyone strives for the first place. In addition, we will increase special funds and policy support for the reform of financial management mechanism in colleges and universities, and provide funds and policy guarantee for improving financial management mechanism in colleges and universities.
(b) Improving the efficiency of economic decision-making.
For colleges and universities, a major economic decision is related to the overall development of the school, and the leaders of colleges and universities will look at the problem from different angles because of the different work contents of various functional departments. Therefore, it is necessary to establish an economic decision-making restriction department (such as audit supervision department) to objectively and fairly supervise all major decisions of the school in order to avoid or reduce decision-making mistakes. In the process of decision-making, university leaders should listen to the opinions of all parties and make the decision more in line with objective reality according to the principles of thrift and efficiency. Scientific demonstration and feasibility study are essential links in economic decision-making. When making major project decisions, colleges and universities must also carry out scientific argumentation and feasibility study according to the decision-making procedures, so as to obtain the expected social and economic benefits and prevent and control financial risks.
(C) to strengthen budget management
In order to strengthen the budget management in colleges and universities and enhance the economic benefit and implementation effect of the budget, colleges and universities should set up special budget management institutions. The budget management organization should be attended by school leaders, financial departments, audit departments, asset departments and secondary colleges. The budget management organization should combine the budget management of the school with the planning of various functional departments and secondary colleges of the school, so that the limited funds can be allocated most reasonably and the efficiency of fund use can be maximized. Should budgeting agencies adopt? Zero base budget? And then what? Rolling budget? Combined with the preparation method, according to the overall development plan of the school, a scientific and reasonable budget preparation system is established. The personnel involved in the budget preparation of various functional departments and secondary colleges should establish the financial basic database of their own departments and colleges according to the actual situation, and provide scientific reference data for the budget management institutions to improve the accuracy, objectivity and efficiency of the budget.
(D) Strengthen asset management
Strengthen the unified control and management of assets by the asset management department of colleges and universities, make reasonable arrangements and overall planning, strengthen communication and coordination among departments, and realize the optimal allocation and reasonable procurement of assets. Strengthen the management of low-value consumables in the asset department of colleges and universities, implement centralized and unified procurement, and strengthen asset inventory management. All assets must be purchased and scrapped in strict accordance with the procedures, and the cost and benefit are evaluated to improve the efficiency of the use of assets in colleges and universities.
(5) Improve the professional level of financial personnel.
Zhu? Premier Ji of the State Council wrote an inscription when he visited Beijing National Accounting Institute. Integrity-based, morality first, adhere to standards, and do not make false accounts. ? Financial personnel must abide by the basic moral principles of honesty and trustworthiness. In addition to observing the basic moral principles of honesty and trustworthiness, financial personnel in colleges and universities should constantly improve their professional skills and service level with the development of social economy. Financial personnel in colleges and universities should actively participate in various trainings and continuing education, often communicate with other schools on specific issues, and improve their professional level through various channels. Financial departments and financial personnel in colleges and universities should establish service consciousness, improve service quality and enhance the satisfaction of faculty and staff.
To sum up, with the continuous development of social economy, financial management in colleges and universities is facing more opportunities and challenges. Colleges and universities should put forward practical countermeasures according to their own reality, so as to make the financial management of colleges and universities develop better and faster.
Graduation thesis of financial management II
On Informatization of Financial Management in Institutions
First, the institutions of financial management information problems
(A) there is no clear direction, the ability of financial managers limits the development of financial management information.
At present, most institutions have no specific concept of financial management informatization construction, and they are very unclear about the methods to establish financial management informatization, which makes it difficult to carry out the related work of financial management informatization construction in institutions. At the same time, the method of strengthening the informatization construction of financial management in public institutions accurately grasps the relevant computer operations, and some financial personnel are unfamiliar with computer operations, which makes it difficult for the informatization construction of financial management in public institutions to make great progress in a short time. It takes a long preparation time to do a good job in the basic work of financial management informatization construction.
(B) the lack of a sound management system, unable to promote financial management information construction.
A perfect system is an important part to ensure the realization of financial management informatization. At present, many institutions have not established a perfect system to supervise and control the related work of financial management informatization construction. For the information construction of financial management, because most financial work will be carried out in the form of computers, there are great risks in the form of networks. If there is no perfect system to restrain the behavior of relevant personnel and supervise the financial personnel to strictly perform their functions, it will certainly bring great obstacles to the information construction of financial management in public institutions.
(C) the lack of a sound talent mechanism, low level of financial management information
The biggest problem of administrative institutions is that the mobility of talents is not enough, senior talents can't stay, and intermediate talents can't get in. Compilation is like a magic spell, formed? Besieging the city leads to imperfect talent mechanism and irregular talent management. In addition, administrative institutions generally fail to make clear provisions on the scope of functions according to their posts, so the standardization of financial management personnel is not enough to effectively promote the development of financial management informatization.
(D) the lack of standardized management and supervision of financial information, financial information quality is low.
Managers of many institutions are not familiar with the work of the financial department and are not clear about the relevant financial information, so it is not scientific and reasonable to make various decisions. In addition, the current financial management model lacks standardized financial information management, and has not established a financial information sharing platform and related systems to supervise the financial information processing, which makes the authenticity, integrity and reliability of financial information not guaranteed, and the quality of financial information is low, which can not provide sufficient and reliable data basis for the decision-making of higher authorities and make scientific and reasonable decisions.
Two, institutions to strengthen the financial management information construction method
(A) scientific planning of financial management information to ensure the orderly development of related work.
The informatization construction of financial management in public institutions needs to take scientific management as the central idea, deeply understand the relationship between finance and management, and realize more scientific and efficient financial management by optimizing the relevant processes of financial business on the basis of meeting the actual needs of financial management. For public institutions, in order to realize financial management informatization, we must first make clear the direction and specific content, so as to make detailed planning and ensure the orderly progress of financial management informatization construction. Institutions must establish a sound financial management information system and strengthen financial information management on the basis of retaining and stabilizing talents. Software? Construction, clearly define the workflow and content of financial management informatization, strictly restrain and manage the work behavior of financial managers, give full play to the supervisory role of the system, effectively avoid the risks existing in financial activities and business activities by standardizing daily work, and ensure the orderly and smooth progress of various activities.
(B) Optimize the talent mechanism and improve the quality of financial managers.
Institutions must improve the quality of financial management personnel, cultivate their self-study ability through regular training, constantly enrich their professional knowledge, and constantly improve their computer operation level, so that financial personnel can actively learn to improve the level of computer informatization and cultivate their initiative in learning, so as to carry out financial management more scientifically and comprehensively, and continuously improve the financial management level of institutions through the combination of informatization and manual management methods. At the same time, institutions need to establish a perfect performance appraisal system and incentive mechanism, increase competition among posts through rewards and punishments, and constantly stimulate employees' work enthusiasm, so that they can participate more in the financial management informatization construction and improve the work efficiency related to the financial management informatization construction.
(C) enhance the awareness of financial management information, improve the level of financial management information.
Institutions must strengthen employees' awareness of financial management informatization, and through learning policies and knowledge, let employees actively cooperate with institutions and financial managers to carry out financial management informatization construction. Finance should establish a database of accounting personnel management through informatization means, and continue to explore the management mode of separate, assessment, performance, evaluation and encouragement of financial personnel to guide and promote accounting informatization work.
(D) Strengthen the management of financial information, improve the quality of financial information and the efficiency of financial management.
Institutions need to make full use of the advantages of computers and establish a network information exchange platform. By inputting all financial information into the system, they can supervise and control the information and strengthen the management of financial information, thus ensuring the integrity, authenticity and reliability of financial information and ensuring the transparency and fairness of financial management informatization construction. At the same time, through the construction of information exchange platform, the management of public institutions can strengthen the supervision of financial activities. Keep abreast of the development of financial activities, so as to ensure the scientific and rational decision-making of superiors, facilitate the acquisition and use of financial information between departments, and continuously improve the efficiency of financial management.
Third, the conclusion
Realizing financial management informatization can help public institutions to achieve better development in this information age. By establishing a perfect financial management system and information exchange platform, financial management and information management are strictly supervised, and the quality of financial information is continuously improved, thus improving the efficiency of financial management and ultimately promoting the process of financial management informationization.
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