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In recent years of national development, the operating system of institutions has been revised, with the gradual deepening of the reform system, the management system of each department in the unit has also begun to carry out the change, the financial management is an important department in the institutions, the financial management is an important department. The original accounting methods of the financial sector and the relevant system of institutions are different, therefore, the financial management system in the institutions do not adapt to China's financial management system.

First, the characteristics of the financial institutions

institutions due to its own characteristics, most of the units in China's institutions can not be self-sufficient units, in the unit to carry out activities and deal with the event need to be allocated to the financial sector, and the financial sector of the funds are almost all the yearly tax revenues, due to this particularity, the financial sector in the institutions. Work and large private enterprises work in the way, and the role played in the unit there are different, which can be seen in the financial management system in the institutions, different from the private sector financial management.

Second, the financial management of institutions

1. The role of financial management of institutions

In China's management system, the work of institutions has its own special characteristics, in the unit throughout the core concept of people-oriented, holding the wholeheartedly for the people to carry out the work of the mentality of serving the people, the main launch of public welfare activities. In such a working environment, the main task of the financial management of institutions for the management and scientific distribution of resources, part of the rationalization of resources in the unit in the implementation of the various departments, coordination of various departments to carry out their work effectively. In practice, the main role of the financial management of institutions, including, at the beginning of the year in accordance with the actual situation of the budget for this year's overall expenditure; management of the integration of the unit each year did not return to the funds in a timely manner; followed by the management and calculation of the unit's assets; calculation of the unit each year to carry out the actual business of the expenditure of the funds; but also to manage the unit of the funds applied for each project;

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The financial management of institutions, due to the special nature of the income, coupled with China's modern reform of the work of institutions, the unit's financial management in the actual operation is prone to a variety of problems, including problems with the work of the internal problems, there are external problems caused by the uncontrollable, in this paper will cause the financial management of the institutions of the unit's internal problems are briefly described and analyzed, the financial management of institutions. In the external due to the national macro-control caused by the financial management of the problem to be solved by the state to carry out the corresponding system of regulation.

(1) the external environment caused by the inadequacy of the modern system

With the gradual deepening of China's reform of the management system of the institutions, the reform of the various departments of the institutions of the provinces are still in progress at the same time, a considerable part of the members of the capture of the loopholes in financial management and control of the adverse effects, which is mainly reflected in the implementation of the financial management system is not sound, for the management of unit funds lack of strict control of the financial management of the unit. The management of unit funds lack of strict gatekeeper, in the unit to the higher level to apply for project funds, the project lacks the necessary demonstration of the implementation, resulting in the actual funds and projects are out of step with the project, the funds are not or very little part of the funds to the corresponding project, which led to the financial management of the use of funds records appear ambiguous phenomenon.

(2) the implementation of financial management is not enough

Due to the lack of planning in the department of the use of funds in the institutions, to the unit of the financial sector of the management of the difficulties, and the financial sector are in the late settlement of the general account, the department in the early stage when there is no good strict plan, each time the settlement of the various departments in the Ministry of Finance to report, likely to lead to the exceeding of this year's total budget. The situation, and work in this mode, so that some members of the drilling hole, resulting in the phenomenon of unclear flow of funds or dead accounts, resulting in reduced utilization of funds.

(3) loose financial management budget

In the institutions part of the financial management department of its own loose phenomenon, which causes the impact and loss of funds unknown link mainly lies in the departmental budget, in the actual budget to make unreasonable planning, resulting in funds are not used in practice, such as in the budget of the phenomenon of waste, the department of the use of public funds to travel, unit Public vehicles over the standard, public money to eat and drink, hospitality expenses are misrepresented and other phenomena, seriously leading to the lack of funds for institutions, but also on their own public image has a serious impact. In the financial management of the unit did not make detailed planning, such as: according to the actual situation of this year, the important projects throughout the year to retain sufficient funds, export projects in the actual implementation of the shortage of funds and then use other funds to continue to carry out the implementation of the project, the long term emergence of such a situation will lead to the department of the use of funds is unclear, resulting in the latter part of the work of the difficulties.

(4) Individual disciplinary behavior in financial management

As a result of the reform of the management of institutions, financial management changes, financial management staff in the work of very little time to learn, so the financial management staff will be insufficient to store back-up knowledge, long-term work staff appear due to their own lack of work skills, resulting in error work, coupled with the lack of attention to the unit's financial system statutes and the lack of financial management staff, and the lack of financial management staff. The unit financial system statutes do not pay attention to the construction of the operating process is incomplete, or only pay attention to the complete assumption of its work system, in the work of the supervision is not perfect, resulting in employees in the work of the error when there is room to drill, in order to make up for their own mistakes, thus triggering the occurrence of accounting accidents. Therefore, the financial management staff's work quality and professional skills of the substandard led to the institutions in the financial management problems.

Third, the way to improve financial management

1. Improve the importance of financial management

The financial management department is the core department of the administrative unit, plays a great role in the work, is the department to carry out the work of the important components of the department, and therefore effectively make the financial management department to adapt to the current system of management of institutions is to promote the development of China's institutions. Important link, the role of financial management can promote the role of various departments in the actual work of maximizing the use of funds, so that China's social economy and the masses to obtain more welfare measures.

2. Improve the financial management methodology

(1) Strengthen the financial management system

According to the actual situation of the various business units from the establishment of a more robust financial management system, in the establishment of the system should pay attention to the project workflow for the institutions to make changes, such as: the actual project in the implementation of the project before the affiliated departments to make a detailed project budget, the financial department to examine the project according to the actual situation required for the project, the financial department, the financial department, the financial department, the financial department, the financial department, the financial department, the financial department, the financial department, and the financial department. According to the actual situation to examine the funds needed for the project and do a good job of the special fund, to avoid problems before the project is carried out, you can also ask the department to do a good job a year in advance of the work arrangements, and to apply for funds to the financial management department, so as to prevent the phenomenon of insufficient funds, and pay attention to the establishment of the system when the system can not be contradictory between the system and the system and so on, standardize departmental consumption system, vehicle management The system of vehicle management and so on.

(2) the implementation of the system of strict control

After the introduction of the corresponding management system, the financial management department to adapt to the system of strict control, for the unit of the main important expenditures to make the corresponding plan. In the supervision of departmental financial expenditures is to record in detail the use of funds for departmental projects, and in each year the actual use of funds to analyze the data at the end of the year to make the appropriate summary, in the work of the current situation in a relatively short period of time to make an analysis of the situation, and will be collated to the higher authorities, the fastest according to the facts of the situation when the work of the institutions to make the latest arrangements.

(3) the unit staff training

As the work of the financial management workers themselves for the financial institutions have a decisive role, regardless of the country's macro-control, or the internal management system for the accounting workers caused by the factors, which is mainly the financial management workers own knowledge of the storage of insufficient caused by the quality of the workers themselves and the knowledge base to improve will overcome the external factors. Enhancement will overcome the external factors, while enhancing the role of financial management in the institution, therefore, in the work of constantly enriching the knowledge stored in the workforce can effectively solve the problems in the unit, in the development of society at the same time, they are required to continue to consolidate the content of their own learning, in their own technical problems solved at the same time, so that the accounting workers to feel the importance of the unit to the degree of its one hand, on the one hand, play a role of supervising the work of the accounting staff, on the other hand, let the accounting staff of the work supervision role. Workers of the work supervision role, on the other hand, so that accounting workers feel the importance of the department of its own development, feel the care of the department, improve the loyalty of workers, to avoid the occurrence of personal fraud.

Fourth, concluding remarks

Financial management department is an important component of the institution, in the current economic development of our country continues to mature, if you want our country's social and economic development is sustainable, pay attention to the financial management system of the institution, which is the main content of the development, but also the most fundamental factor. In the work of the financial management department staff should pay attention to China's economic development, now the system to make a correct understanding, grasp the nature of the work of the institutions, in the actual development of the project, we must control the cost of construction projects, with a view to the actual unit of work, can effectively play the role of financial management for the national economy to make its own contribution to the promotion of China's overall The sustainable development of the economy.

Some of China's counties and municipalities to take the township financial management financial system, to a certain extent, to strengthen the grass-roots level of supervision of financial funds. But some of the township audit found that there are still some problems in the financial aspects. Through the audit investigation, some of the township government in the more difficult financial situation, try to complete the budget expenditure, to ensure the development of various undertakings, but exist in the financial management of a part of the general and tendency of the characteristics of the problem, a serious impact on the township of the political power, financial power, the establishment of the right to the normal exercise of the right to the townships, the townships of all economic and social undertakings of the sustained and stable development of the impact of a serious.

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1 township financial management of the financial work of the main problems:

1.1 budgetary management in form, the omission of taxes so that the loss of taxes

Township budgeting is more crude, not a comprehensive and specific embodiment of the township of this level of income and expenditure, only based on the municipal financial provisions of the checking of accounts with the higher level of the preparation of the final account, there is also no income and special funds preparation of this level. Specialized funds preparation. [1] And changes are made arbitrarily, decided by a few people, without fulfilling the procedures to approve the adjustment. Township government in the payment of interest on personal loans to employees, issued various types of employees personal bonuses, subsidies, generally will not withhold personal income tax, or in the payment of construction projects, in the other unit issued a general receipt under the condition of the township government did not withhold business taxes and additional taxes, and with the white receipts to pay or advances on the project, unknowingly resulting in the loss of state taxes.

1.2 State-owned assets management is not in place, accounting information audit review is not strict Jane

Individual townships have not improved the township state-owned assets management mechanism. Asset revenues and expenditures are not accounted for, such as contract payments and rents are directly offset against other financial expenses. [2] The acquisition of assets is not subject to asset registration, the details of the assets are not clear, and individuals do not use the assets for handover procedures or return them. State-owned assets are not disposed of through collective decision-making and approval procedures are not implemented. Accounting audit system belongs to the unit of internal control system of the key work, can be in the township government daily financial management work, accounting documents and other accounting information audit with the review of workers, audit workers job responsibility system is often the financial management of the construction of the problem is very easy to ignore.

1.3 Funds management confusion, financial supervision function is not played

The township level financial resources with other special funds ambiguous, confusing application, misappropriation of special funds is very common. The special funds allocated for tracking management is not implemented, the effectiveness of the funds can not be reflected. The application of special funds, especially construction project funds are not standardized, many projects do not have project pre-budgeting, did not take the tender, bidding, settlement does not have formal tax invoices. Some leaders of the legal system is weak, the township financial supervision is not enough. At present, the township to take the term of office system, a part of the leadership to focus on the completion of the higher allocation of the objectives and tasks, ignoring the township internal financial management, arbitrary arrangements for the accounts, changes in accounting workers and the use of special funds, some of the township accounting centralized accounting independence is very low, the supervision function has not been effectively played.

1.4 Debt settlement is not timely, the current account long pending

In the general budget account and the account of the organization there are many loans, most of which are out of the business trip, study and training, project borrowing. If the party mobilized, a few years and even more than a dozen years do not settle the accounts, the long period of time hanging accounts, some townships of the white accumulation of hundreds of thousands of dollars. Some townships in small town construction activities, new rural construction activities, investment activities, such as debt leading to direct liabilities or squeeze the special funds resulting in invisible liabilities.

2 strengthen and improve the township financial management measures

2.1 Improve the system construction, standardize financial management

The establishment of a practicable approach to financial management of the relevant financial, financial management requirements should be constantly refined. Mainly should focus on the following aspects:

1). The government should unify and improve the internal control system of the township, establish and improve the financial management system, build a series of management system of funds, bills, property and materials, government procurement and so on. Form a practical supervision mechanism to avoid risks. And, strengthen the supervision of financial work, urge the townships to effectively implement the financial management system, standardize financial management work;

2). Strictly fulfill the supervision system, according to the provisions of the financial sector, the townships to use the accounts, should be taken to build the supervision, accounting, cashier to get the original invoices must be in line with the provisions of the strict implementation of the incompatible functions of the separation of systems, and to strengthen the management system of the current account, build the current payment regular audit and clean-up system. Establishment of an organizational structure, the establishment of specialists responsible for the implementation of the clean-up adjustment for bad debt, dead debt, bad debt, strictly prevent the use of current payments to adjust the financial income and expenditure;

3). Further strengthen the management of bills. Construct a series of strict Jin's internal control and supervision system of receiving and surrendering bills, and then standardize the management of income;

4). Finance to strengthen the supervision and management of the township's usual office expenses, to eliminate the phenomenon of waste, so that the township financial management work to accelerate into a standardized, systematic, legal track.

2.2 Implementation of responsibility audit, strengthen budget supervision

The main focus should be on the following aspects of work:

1). Should strengthen the application of the results of the economic responsibility audit, and constantly improve the township leaders in charge of the economic responsibility audit system, move the gate forward, the extensive implementation of the leaders in charge of the audit, with the help of the economic responsibility audit evaluation, so that the township leaders in charge of the establishment of a correct concept of performance, standardize the management of financial revenue and expenditure;

2). The use of audit integrity achievements, prompting the township supervisor to strengthen the concept of strict requirements for their own. Should increase the punishment of illegal and disciplinary cases. Against the violation of financial discipline should be given timely treatment, and then play a role in warning;

3). With the help of financial audits, the township leaders in charge of strengthening the concept of thrift and frugality, the audit link reflects the generality of the financial management of the units, and then make the units to strengthen internal control and management;

4). With the performance review results, the township leaders in charge of strengthening the concept of pragmatic, performance review and cadres with the organic integration of investigation, the audit reflects the statistical data, economic efficiency, personal integrity status written into the review report, as a leading cadre appointment, dismissal, rewards and punishments as the key basis for the leadership of the exercise of power and the responsibility of the leadership associated with the strengthening of the power of the application of the constraints on the monitoring force.

2.3 Strengthen the team construction, improve the accounting level

Township government should be based on the provisions of the Accounting Law, the strict implementation of the accounting workers licensing system, to ensure that the relative stability of the financial workers team, can not be changed at will, on a regular basis from time to time on the implementation of business training for the accounting workers, with the help of exams to further enhance the business quality of the accounting workers and the level of accounting.

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2.4 Focus on township debt, eliminating financial risks

The main focus should be on the following aspects:

1). Construct debt accountability mechanism, by the township financial institutions and debt generated by the relevant units together on the implementation of debt cleanup, while the future generation of debt, debt in the implementation of its business when the audit, strict strict, the construction of debt and debt and bad debt and bad debt of the responsibility of the tracking system, so that the townships to change the new officials do not care about the old accounts of the practice, and thus reduce unnecessary losses;

2). Sort out the nature of the debt, gradually repayment by year, for those *** public utilities infrastructure construction debt, can be listed in the township budget and higher subsidies and other planning, gradually digested, for the new enterprises and entities constitute the debt, the auction of its assets to be repaid, for the financial guarantee of debt, to verify the object of the use of funds, the implementation of repayment plans, the establishment of repayment of the responsibility, and so on.

Conclusion