Summary: The new 'financial rules and institutions' institutions for the basic rules of financial management, major tasks are clearly defined, build the overall framework of financial management, but due to the grassroots administrative units based on the actual financial management rules still need to design, it is also there are some problems. This paper analyzes the current grass-roots administrative institutions financial management of the main shortcomings and proposes solutions and countermeasures.
Keywords:: financial management norms administrative institutions
Administrative institutions of the implementation of the financial management rules and institutions for the financial management based on evidence, to improve the level of financial management institutions play a facilitating role. But due to institutional reasons, the specification in practice there are still many problems, resulting rigid thinking, the low level of financial management, lack of business skills and practical needs of the contradictions become more prominent, bring some resistance to reform, thus further improving administrative unit of financial management system is necessary.
A grass-roots administrative institutions financial management of the main problems
(A) leadership attention is not enough, the lack of recognition
The current financial environment, although the leadership of the administrative institutions recognize the importance of financial management is gradually improving, but still do not have some of the leading financial risk awareness, not strict financial behavior, do not pay attention to establish a sound financial system, causing confusion in financial management , accounting disorder. Some units also work over the leadership of the financial control interference, resulting in inability to perform financial departments and personnel compliance procedures, lack of finance to play a functional role, affecting the unit of financial management and capacity specification level.
(Two) extensive budgeting method is simple, does not close conjunction with the actual
Part of the administrative institutions budgeting and actual work, personnel status combination does not close, funds expenditure and budget execution failed to do follow-up analysis. Budgeting simple and extensive tradition, lack of procedural regularity, execution of the budget expenditure control is lax, the head of public funds are often diverted funds, supplementary budget have occurred, the budget is difficult to play the role of supervision and restraint.
(Three) financial inadequate staffing, financial operation process is too simple
Some institutions accounting foundation is weak, financial inadequate staffing, financial management awareness is not in place, financial operation process too simple to implement Responsibilities separation system. Treasurer practicing low level, there is a misreading of the relevant internal policy problems, leading to inaccurate financial information provider, not timely. Financial operation process is too simple, control binding is weak. Financial system is only part of the unit using a common institutional framework, there is no development of an operational according to their actual financial constraint rules, resulting in some financial officers operating space is too large, the financial behavior of random, so that units and damage the interests of others.
(Four) asset management and financial management out of touch, weak external oversight
As grassroots administrative units are not for profit, asset purchases by the government for the collective use of funds and management department under the subject, so the benefits of the assets is not significant. Some units without specialized personnel in charge of assets, some idle fixed assets retirement years without treatment, still apply for annual special fund to finance maintenance
Gold, and randomly change the use of funds, special funds are not exclusive; asset operations unfulfilled approval procedures, operating income is not included in the budget management; implement a centralized treasury payment system before the alienation of its own surplus funds budget management, there is no standard use, resulting in great waste. Not timely regulatory authorities is not in place, asset use efficiency, accountability system is almost empty.
(Five) internal audit is not independent, not objective
Audit staff or by a part-time financial officers do not understand the audit officers, internal audit is usually just a formal examination, not combined with actual work, budget control standards combined with the expenses incurred for the project did not conduct in-depth traced to ensure financial balance authenticity and legal compliance audit purposes does not reach, you can not ask questions based on audit findings and management recommendations, ineffective internal audit, financial supervision and management functions effectively play hard to get.
Second, strengthening grass-roots administrative institutions financial management measures
(A) improve the leadership degree of importance, establishing responsibility consciousness
Management should strengthen the study of relevant policies and regulations, the higher the spirit of the document should be interpreted with a certain ability to understand basic financial management knowledge, enhance their sensitivity, insight, establish a correct concept of financial management, appointment of qualified accounting personnel have the ability to . Unit leaders should be aware of their financial and accounting work of the unit dominant position of responsibility, cultivate awareness of internal control, internal management and create atmosphere, to expand the internal control in the unit's influence, attention to financial management for decision support and process control role in supporting the financial sector their work. Links to free download http://eng.hi138.com
(two) administrative institutions of scientific and rational primary budget preparation, strengthening budget management
Recently issued 'financial rules and institutions' to do the required budget: Businesses should reasonably prepared unit budget, strict budget implementation, complete and accurate accounts preparation unit, a true picture of the financial position units. To meet today's financial environment changes and the need for reform and development institutions to play the maximum benefit business expense, we should vigorously promote the 'zero-based budgeting,' the budget preparation and the actual work and the need to combine to make overall arrangements for budget expenditures. In this process, the financial sector and the need to work closely with various departments to fully grasp the unit work plans, priorities, personnel hierarchy positions circumstances, considering internal and external factors and the future, detailed budget revenue and expenditure items, scientific forecasting, budgeting with the forward-looking. Secondly, should the use of financial analysis reports and other relevant information to track the whole process of budget implementation, follow-up comparative analysis, timely feedback budget implementation, the use of the entity's internal supervision and restraint mechanism to allow unit monitoring, auditing, business sector to participate in the supervision of the use of funds in the past, during the execution of the budget together to solve problems. Third, the budget implementation and performance evaluation results should combine the responsibility to implement the duty, the task to the people, to form a good incentive and restraint mechanisms. Administrative unit budget to do beforehand predict things in control, after a supervised, Trinity complementary to effectively strengthen the deepening budget management.
(Three) to strengthen basic accounting work, and promote standardization of financial management
Basic Accounting norms to improve accounting practice standards, standardize the accounting work order to ensure the quality of accounting information has practical significance. First, should step up publicity efforts to establish the risk of crisis consciousness, so that financial workers fully understand the importance of basic accounting work; Secondly, we should improve the overall quality of financial personnel regularly organizational learning, and learning and performance appraisal linked to enhanced learning initiative, so that people can grasp the financial accounting expertise, improve practice standards, familiar with relevant laws and regulations, financial and economic system, for their own good in the job responsibilities cognition, consciously abide by professional ethics, to accept the internal and external oversight; sound internal control system improve the authorization and approval system, refine the financial rules of operation, the implementation of financial sunshine to 'Basic Accounting Standards' as a measure of basic accounting work and the basis for ongoing monitoring of financial behavior, the implementation unit of financial expenditure violation warning system, and the system implementation situation assessment, the existing problems and timely rectification.
(Four) to establish Assets Supervision and approval management system
Institutions should be fully standardized asset allocation, use, disposal and other links management, asset management systems, scientific and asset management should be the person responsible for financial personnel and asset managers should regularly check to reach accounts consistent, accounts match the reality requirements. Authorities, audit and supervision departments at all levels should be on the administrative institutions of various assets supervision normalization, field, improving the management of idle assets scrapped, prompting administrative units carefully cleaning and factual reporting, and all levels of the higher authorities financial condition of each asset can be clearly unit to the rational allocation of resources, save money, ensure that the asset preservation and appreciation. Clear accountability for asset management system for the regular assessment of incentives to mobilize asset managers active asset management initiatives. The use of financial analysis tools combined assets of the actual operating conditions, qualitative and quantitative analysis of assets, asset tracking efficiency in the use of decision-makers to provide true and reliable data. Internal audit should be relevant legal regulations as the basis for a full range of asset monitoring, reviewing asset operation and integrity of the legal compliance, evaluate the implementation of the budget, so that the safety and maintenance of financial assets to improve asset utilization.
(Five) the introduction of a talent incentive mechanism, strengthen financial team building
Domestic accounting standards with the international standards, in order to adapt to the changing financial environment, the administrative institutions to abandon the old concept of employment, to strengthen the unit's accounting leading talent selection and training from professional titles, academic research, job title, social influence other aspects of accounting personnel to cultivate and strengthen asset management, improve capital efficiency, improve service quality and accounting management accounting standards, and promote administrative institutions accounting personnel to enhance the overall quality and reduce financial eliminate confusion.
III Conclusion In this paper, administrative financial management from budget management, system improvement, asset management and other aspects were discussed.
Since the introduction of new financial rules and institutions for the financial management of administrative units put forward higher requirements, so the administrative institutions must establish a scientific concept of financial management, so that both into and progress, adjust, really play the financial management of the soul. ' role in the reform and development services for the unit.
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