Abstract: As society has evolved in the deepening of the socialist market economy, China's administrative units of the scale, characteristics and their own environment have undergone great changes, the traditional model of financial management and objectives have been difficult to adapt new era of management and administrative needs of the development unit in the new historical period, in order to better meet the national budget management and the need to strengthen macro-control, and improve administrative efficiency in the use of funds and institutions, deepen the administrative institutions of the financial management, and constantly sound financial management system is important. this stage of China's administrative units of the financial management system to analyze problems and propose a targeted financial institutions to improve the administrative management system of effective countermeasures.
Keywords: administrative institutions, financial management, systems, strategies
Introduction With the development of national economy and administrative system reform, China's administrative institutions of the financial management has achieved good results, to achieve a lot of progress, but relative to the economic growth and future development needs, the At this stage of China's administrative system of financial management institutions is relatively backward, resulting in financial accounting work in violation of discipline have occurred, and gradually exposed some new problems and traditional financial management system of the state. In addition, the administrative unit in which the current external economic environment has undergone great changes, and gradually into the market, the existing financial and accounting management system has been difficult to adapt to the competitive demands of the market economy, to some extent hindered the administrative units development and progress. Financial management is the foundation of China's economic management, so the sound financial management of the administrative system and institutions, strengthening the management response is imperative for the study.
First, the administrative units of the financial management system, the main problems (a) financial accounting system is more rugged, the performance of the budget funds use a poor sense of administrative institutions financial management system problems mainly in: ① accounting system limitations , can not meet the financial allocations of institutions in different ways internal accounting requirements, reporting of data availability is low, can not fully reflect the true financial position of the unit. ② budget decomposition scheme for discretion is not conducive to budgetary control and assessment. ③ of management of special funds are not stringent enough, performance evaluation becomes a mere formality. financial allocation of funds before the project budget, lack of review and feasibility studies, making it easy to do projects and funds should be out of touch, in addition to the use of project funds performance evaluation is too rough, the lack of feasible liability assessment mechanism, is not conducive to a reasonable standard to use special funds, but also reduces the efficiency in the use of special funds.
(B) the imperfections of long-standing financial management system, increasing the base unit's budget has been used, the concept of very inadequate budget, the majority of units completed financial budgeting and its implementation is still quite extensive, as the concept of financial management lack of administrative units for the financial management system for the construction of quite weak, for example, the unit's financial management system which can be a serious shortage of operational, financial management system for the definition is vague, and therefore the majority of which related to enforcement officers know what to do. Improvement of the management system reform of the financial system is more lagging behind, thus the need for the traditional system to update or improve to meet the requirements of the financial system.
(C) budget management is relatively weak sense of participation units in the current administrative reform in the financial system in the process of participation is very low, most of the financial sector is a passive acceptance of information such as unit leaders consider how to work only when the task is completed, do not consider whether the budget and the corresponding administrative costs, and therefore does not even mention the decision-making on financial, unit financial management major is to continuously optimize the financial resources and expenditure management through continuous improvement and continuous adjustments to the target To accomplish this, but due to administrative units involved in budget management, weak sense of making this system can not play its true role.
(D) lack of seriousness of the budget, binding and some units in the use of funds in the budget, strict expenditure control, cost overruns, serious waste, and some units in the project expenditure budget management and use of funds, define the basic expenditures and project expenditures unclear, and some units in the special funds budget process, there is no emphasis on cost-effective financial management to establish the concept of these administrative units are not conducive to raising the level of financial management.
(E) the current lack of financial analysis, due to financial stakeholders opportunities to participate in the management of a relatively small and relatively weak sense of participation, leading to a financial analysis process, only to have occurred in the current economic business basis, just only through the accounting aspects of its analysis, not a global analysis of the financial income and expenditure, which led to it to make a financial analysis of subjectivity and the one-sidedness is usually large, the real crux of the problem can not be found, it is difficult for decision-makers provide efficient financial analysis. Links to free download http://eng.hi138.com
Second, strengthen and improve the financial management system of administrative units of effective responses (a) the implementation of the centralized accounting system, improve the administrative institutions of the financial system of the centralized accounting system based on the 'three no changes' principle, that does not change the budget related to administrative units management system, does not change the administrative units of the financial mechanism, does not change the unit of accounting entity, while the specific method of this system is concentrated on the settlement of funds for administrative unit itself does not set accounting and cashier in cash, exchange and transfer settlement of all such accounts by the reimbursement staff at the center of the handle, the budget is financed mainly to direct the allocation of financial people, the administrative unit budget income first submitted to the fiscal accounts close within, and then plan according to administrative requirements units of account to the unit expenditure of funds and other aspects related expenses can not be overdrawn, the account only by the nuclear unit to pay the accounting should focus on accounting, the accounting unit of the corresponding files have to pay for the cost center for a unified custody, and be binding according to the different year, according to accounting records related to management, accounting-related documents, reports, and books such as filing and archiving, in order to facilitate the audit, review and management, and administrative units should be aware of related to the status of funds and corresponding case file information to do security work for the corresponding unit of expenditure audit system is established, reimbursement of administrative units with units of all the documents required to seal, and signed with the seal of the leadership should ensure consistent on the certificate the related audit system is established, administrative units need to be true all the original documents legally, and shall state specifically the use of the whole centralized accounting business processes as shown in Figure 1:
(B) the establishment of sound financial management system should first strengthen the budget concept, in order for the efficient use of financial resources unit assessment, you must first establish a proper money management, that is, after spending the first budget, the budget is not spending no idea. Unit should establish a budget management as a central financial management system, according to the annual budget, the unit acts to regulate the financial revenue and expenditure, while the continued implementation of the budget process to regulate the financial management system, and implement this program in the budget Throughout the process, including: the status of a reasonable set of clear division of responsibilities, mutual control mechanism of the improvement, etc. For the cost of expenditure and the approval authority for strict management, auditing original documents should be reasonable and legitimate, the development of physical custody of the corresponding measures, and improve the financial management system. In addition, through an effective internal audit system is established to ensure that the unit financial management budget to get the real implementation, earnestly implement the funding and expenditure management practices and policies, so that Financial openness, democracy and financial management, and consciously accept the people and units within the supervision of staff.
(C) the establishment of sound financial management performance evaluation system a long time, due to the funding of administrative institutions is primarily a national financial allocations, in this case, the unit often within the lax oversight, re-investment of light output, ignoring economic situation is not conducive to administrative institutions to effectively manage financial resources and make full use, so the administrative institutions must actively make adjustments to improve the financial management as soon as possible the performance appraisal system. administrative units and institutions should be based on actual and future financial management needs, choose a scientific and rational assessment indicators, and gradually form a complete system, allowing the unit's internal use of funds and financial management objective and impartial evaluation of the level, quality of financial management and to promote a higher level.
(D) to strengthen internal control and oversee the establishment of sound internal control system, to strengthen internal supervision unit, the administrative institutions of the financial management is critical, specifically, need to do the following: ① to enhance the administrative unit budget enforcement, strict control of the scope and standards of capital expenditures such as travel, entertainment expenses can take a fixed management approach, actively promote the abolition of subsidies for public service vehicles of the currency reform policy, and control of bus resources waste. ② To enhance the leadership of the administrative institutions of the legal concept of financial management, financial management staff to improve the sense of responsibility and professional ethics, and gradually establish appropriate internal control and unit monitoring system, thereby enhancing the administrative institutions of the quality and level of financial management.
(E) financial analysis unit to further improve the financial analysis should be based on <<accounting>> and <<Chief financial rules>> and other relevant requirements, the use of scientific and rational approach to the analysis of specific analysis should be different indicators, such as completion rates through the budget, public spending growth, personnel expenses ratio, the fund balance ratio, the use of financial indicators, the financial costs of the administrative units and to evaluate the implementation of the budget. for analysis, trend analysis by , factor analysis, the difference between the analysis and ratio analysis method for analysis, usually the financial unit of analysis should be relevant to their situation and structure of income and expenditure and other indicators of the planned targets with the corresponding horizontal and vertical analysis and comparison, and also to the same period last year, the number of relative number and absolute method for comparison, with a view to the implementation of the various indicators to analyze the situation and problems and solutions. Links to free download http://eng.hi138.com
Conclusion In summary, the current administration's financial management systems and institutions there are still some problems and defects, to a certain extent, has restricted the administrative institutions of stability and development in this regard, we must be a high priority, focusing on Financial Management Strategies research to continuously improve the financial management of the administrative system and institutions, and strive for the maintenance of state-owned assets, the development of administrative institutions to make greater contributions.