One of the funds to implement strict program management

In the process of funds management, the funds of the program management occupies a fairly important position. In the system of program management, capital plan is an important part of the production and operation plan and financial income and expenditure plan. At the beginning of the year, the financial sector should be based on the overall production and operation goals and plans, the organization of the preparation of the annual capital plan, including the capital demand plan and fund-raising and put into use plan. The content of capital demand plan mainly includes capital investment, technical transformation investment, foreign investment, debt repayment and interest payment, supplementary liquidity, production and operation expenses, management expenses, social expenses and other expenses, etc.; the capital raising plan mainly includes production and operation income, foreign investment income, income from higher level geological exploration and infrastructural allocations, debt recovery income, borrowing income and other income plans during the planning period. The fund-raising plan mainly includes the income from production and operation, the income from foreign investment, the income from the appropriation of the superior geological exploration and infrastructure, the income from debt recovery, the income from borrowing and other income.

In the preparation to determine the annual capital plan at the same time, but also to organize the preparation of quarterly capital implementation plan and monthly rolling capital scheduling plan, of which the quarterly capital plan is an important part of the annual plan, is very important, because of the shortage of funds or balances must require us to predict beforehand and take measures to solve the problem well in advance; Monthly capital plan is the day-to-day capital scheduling plan, the implementation of the Rolling management.

Zhejiang Province Geological Survey Bureau of the 11th Geological Team in the management of funds in the plan, on the one hand, through a more detailed work to make the funds of the plan is realistic, practicable; on the one hand, through the form of internal contracting responsibility system, the funds of the plan management into practice. Their specific practices are:

1. In the process of preparation and implementation of the capital plan, efforts to do the following work

First, the implementation of the funds of the whole team a unified plan, a unified fund-raising, unified scheduling, hierarchical use and management of the principle;

Second, to find out the "bottom" -- that is, the stock of funds, rationalization of the use and management of funds.

Secondly, to find out the "bottom of the barrel"--that is, the stock of funds, a reasonable forecast of the demand for funds;

Thirdly, to ensure that the whole team's production and operation and investment activities as well as to maintain the normal order of the adequate sources of funds, do not engage in the "cooking without rice", do not leave gaps;

Fourth, in arranging the capital demand plan, do "first production and operation after consumption", careful budgeting, saving funds, improve the operating efficiency of funds, strict control of non-productive investment and cost expenditure;

Fifth, to determine a reasonable scale of borrowing, comprehensively consider the financing methods, financing channels, and compare the cost of capital and financial risk;

Fifth, to determine a reasonable scale of borrowing, comprehensively consider the financing methods, financing channels, and compare the cost of capital and financial risk

Sixth, efforts to revitalize the capital (assets) stock, spend a lot of effort to recover accounts receivable;

Seventh, do a good job of the team's comprehensive balance of funds to achieve a shortage of funds to raise and transfer funds in a timely manner, the idle balance of funds in a timely manner to arrange for the various long and short-term investment, to maximize the utilization of funds.

2. Combined with the internal contracting responsibility system, the implementation of funds management responsibility system

In the fixed asset investment, mainly in equipment renewal and technological transformation, the implementation of the operating unit debt service system, a better solution to a number of years ago, some of the units blindly on the project, blindly competing for investment in the purchase of equipment in order to cause the part of the assets idle and wasteful drawbacks. Such as eleven geological team Zhennan geological engineering company in 1994-1995, the brigade invested a total of fixed assets investment (excluding working capital) of more than 600 million yuan for technological transformation, the annual investment are divided into three years of debt service, as a result of the investment has the power and pressure, has achieved better investment efficiency, is expected to basically complete the task to the brigade to repay the capital and interest payments, dispersion of the brigade investment risk. The brigade's investment risk.

In the liquidity management, the implementation of quota management and over-quota funds reimbursement system. The brigade of the units according to different conditions approved a quota of liquidity, while the introduction of the bank settlement mechanism, the implementation of internal bank settlements, the occupancy of liquidity of the unit exceeding the quota, all monthly at the prescribed rate of interest to the brigade to pay the occupancy fee; for the brigade to more than the surrender of funds to the brigade to reduce the quota of the occupancy of funds of the unit, the brigade will be paid by the occupancy fee of the unit to the occupancy of the funds. In order to promote the timely return of funds, the brigade also stipulates that at the end of June each year, it should complete the handing over of 40% of the profit realized in the contract of that year, and at the end of the year, it should complete the 100% of the profit realized in the contract, and if it is not handed over, it will pay the capital occupation fee to the brigade according to the stipulated interest rate from the next month onwards. In the use of the above economic leverage management of funds at the same time, at the same time, the use of monthly, quarterly capital plan and the brigade's administrative intervention and other means of internal day-to-day funds scheduling management, to ensure that the whole team's funds scheduling management can be carried out in accordance with the plan.

Two, actively raise funds to ensure that the production and operation of investment and economic development needs

Practically grasp the fund-raising. Fund-raising, that is, according to the long-term development strategy of the geological exploration unit or daily operational needs, organization and fund-raising. This is an important, difficult and large work, it is related to the survival and development of the basic conditions of the geological exploration unit, the three levels of the geological and mining sector (Ministry, Bureau, geological brigade) should be grasped.

1. the most economical way to raise funds, and strive to reduce the cost of funds

Fund-raising is the enterprise to external units and individuals or from within the enterprise to raise and concentrate the funds required for production and operation of financial activities. Fund-raising is the first task of enterprise financial management, is the starting point of enterprise financial management. According to the unit's industrial restructuring and project plans to develop annual and monthly fund-raising plan, grasp the total amount of funds invested in the year and the recovery of the total amount of budget management, in order to rationalize the arrangements for the placement of funds and recovery.

To reasonably predict the demand for funds, make full use of the external environment, combined with the financial situation of the geological exploration unit and financing methods to reasonably raise the funds required for production and operation. To adopt diversified financing methods to ensure the supply of funds. First of all, we should pay attention to self-accumulation, make good use of our own funds, improve the efficiency of the use of funds, and concentrate the funds to ensure that the production and operation of inputs and the need for economic development; secondly, we should finance borrowing, such as loans from banks, borrowing from foreign units, seeking foreign units or foreign investment (equity), internal staff pooling, the implementation of the system of joint-stock cooperation, financial leasing and other forms of financing, and raise funds from multi-channels, multi-levels. To choose the optimal combination of financing methods, to reduce the cost of raising funds (in order to obtain and use the cost of funds).

Enterprise funds, according to the time of use, can be divided into short-term funds and long-term funds. Short-term funds generally refers to the funds used within one year, the enterprise mainly used for cash, material purchases, payroll and so on. Usually can be recovered in a short period of time. Long-term capital generally refers to the funds for more than one year, enterprises mainly used for the development of new products, the expansion of production scale, plant and equipment renewal, etc., usually need a few years or even more than ten years to recover. Short-term funds and long-term funds are raised in different ways.

(1) short-term fund-raising methods. The main

① commercial credit. Commercial credit refers to the commodity transactions in the delayed payment or delayed delivery and the formation of the lending relationship. It is a direct credit behavior between enterprises, is an important source of short-term funds. At present, the main forms of commercial credit in China are accounts payable, commercial bills of exchange and advance receipts.

② short-term bank loans. The main forms are: production turnover loans, temporary loans and settlement loans.

(2) long-term fund-raising methods. The main

① State investment. It is the main source of funds for state-owned enterprises. The original state allocated to the enterprise's fixed fund, liquidity fund and special fund in the renewal and transformation of the fund, as the state capital. The state of the state-owned enterprises to implement the pre-tax loan repayment method is in essence a method of debt to capital, and therefore is also a component of the state capital.

② Long-term bank loans. Can be roughly divided into two categories, one is the technical transformation borrowing, the second is the capital construction borrowing.

③ Stocks. The main advantages of stock financing, one is no fixed maturity date, do not have to repay the principal, the second is no fixed dividend burden; the main disadvantage is the financing of the higher cost of capital.

4 corporate bonds. Compared with stock financing the main advantages of bond financing, one is the lower cost of capital, the second is the bondholders do not have the right to interfere in the management of the enterprise, does not affect the control of the enterprise; the main disadvantage is that because of the bonds have a fixed date of repayment of principal and interest payments, and thus the debt risk is large.

⑤Lease. Lease refers to the lessor in the lessee to give a certain amount of rent under the conditions, granting the lessee in the agreed period of possession and use of property rights of a contract. Lease by its nature can be divided into two categories of financial leases and operating leases. Financial leasing generally refers to the lessor according to the lessee's requirements to fund the purchase of leased property, leased to the lessee to use. Financial leasing is generally longer. According to China's current regulations, the lease period should be close to the life of the equipment, at least not shorter than half of the life of the equipment. After the expiration of the lease period, the lessee can choose to renew the lease, return the lease, or purchase by the lessor at a price. An operating lease is usually a short-term lease with a flexible contract.

6 Introducing capital through joint ventures with other enterprises.

⑦The introduction of foreign capital through cooperation with foreign investors. Including compensation trade and the opening of Sino-foreign joint ventures, Sino-foreign cooperative ventures and other forms.

2. Handle the relationship between indebtedness and economic development

Is in the transition to a market economy, the geological exploration unit, make full use of the leverage of indebtedness, to promote industrial restructuring and economic development is of great significance.

Indebtedness is conducive to the expansion of social resources, improve the ability to create material wealth and increase the source of income. Indebtedness management, in fact, is the use of other people's funds, the development of their own economy. Funds are the monetary embodiment of the factors of production or social resources, the possession of funds is the possession of social resources, the more the possession of funds, the more the possession of social resources. Resources are not just things; their economic essence is a "source of income". On a macro level, the total economic resources and the total amount of funds available for accumulation in a certain period of time in a country or region (the same sector) are limited, that is to say, the overall resource constraints are "rigid". If A gets more, B gets less; the allocation of resources is a "soft" constraint, which is the reason for the competitive behavior of the market. Therefore, in this sense, indebtedness is conducive to the expansion of social resources, improve market competitiveness, increase revenue sources, and promote economic development.

Indebtedness is conducive to accelerate the speed of capital accumulation, expanding the scale of geological exploration economy. The total amount of capital of geosurveying industry is seriously insufficient, which restricts the development of geosurveying economy and the improvement of the income level of the workers. To solve this problem, there are two fundamental ways out: one is to implement capital accumulation through internal own funds; the second is to absorb external social funds into accumulated funds by raising debts. At present, the actual situation of geological exploration units, relying only on the first way, the power is very limited, slow speed. And choose the second way, not only the source of funds is sufficient, and the accumulation speed is rapid, is a kind of extraordinary capital accumulation economic behavior. Therefore, relying on the debt approach to capital accumulation is not an effective way.

It is conducive to improve the management level of geological exploration units, improve economic efficiency. Debt management, both with a high degree of operational risk, but also has a strong driving force. On the one hand, the debt can solve the problem of insufficient funds, expand the scale of production, enhance economic strength and market competitiveness; on the other hand, it has to bear a certain amount of debt liability, bear the "gain" is greater than the "repayment" of such a pressure. This kind of pressure is one of the power sources to promote the operators to do well in production and operation with a high degree of consciousness. It requires operators to make decisions on borrowing, the only market-oriented, tightly organized production, and strive to open up markets, accelerate the use of funds, strengthen management, in order to improve the utilization of funds and economic efficiency.

Anything is divided into two. Debt management is significant, but debt management also has its risk. How to avoid the risk, grasp the safety line of indebtedness, zhejiang province geological exploration bureau of the eleventh geological team mastered the principle is worth advocating. They believe that the lack of funds is a serious constraint on the industrial restructuring and economic development, if one-sidedly adhere to the traditional concept of "keeping expenditure within the limits of revenues", we can only sit back and lose the opportunity to achieve nothing. Firmly establish the concept of "debt management", give full play to the role of financial leverage, in terms of capital management to change the passive "amount of money for money", to pursue an active, dynamic balance; through "debt management "to realize the scale of operation, to ensure economic stability, sustainable and healthy development.

In recent years they have been operating through debt, not only a better solution to the problem of shortage of funds in the process of economic development, but also strive to grasp the principle of sound debt management:

Firstly, the whole team is required to have a certain limit of the ratio of indebtedness in the capital structure, in the current relatively high level of profitability, capital turnover under the conditions of the relatively smooth, it can be appropriately higher, but grasp the appropriate degree;

Second, to ensure that the team's use of funds and turnover in a virtuous cycle, to prevent the idle accumulation of funds and loss and waste;

Third, the interest rate of debt financing must be lower than the team's capital yield, otherwise it will produce the negative effect of financial leverage;

Fourth, firmly establish the team's decision-making team's sense of prudent management, and to grasp the relationship between the team's operational risk and financial risk;

The team's financial risk is the most important factor in the development of the team's capital structure, which is the most important factor in its development.

Fifth, strengthen the credit construction of the brigade, establish excellent business credit;

Sixth, pay attention to the timing, mode and period of debt financing, and retain a certain amount of debt capacity in the capital structure to cope with unforeseen emergencies in the urgent need for funds, so that the team's financial management has a certain degree of flexibility. In addition, it is necessary to arrange and control the moderate liquidity of the assets of the whole team through the capital plan to maintain a moderate solvency.

3. To establish the main consciousness of investment in geological exploration units, the focus of fund-raising on self-accumulation

From the actual situation in recent years and research studies to understand the situation, fund-raising focus on solving three problems.

One is to clarify the main body of investment, that is, who should be responsible for the use of investment and debt repayment? Many units are often unified by the provincial bureau of loans, geochemical exploration units to split the use; or by the geochemical exploration unit loans, the provincial bureau of guarantee. This situation on the one hand, caused by the local survey units desperately want to loan, more good; On the other hand, but also cause only borrow not return, debt, capital efficiency is low. Therefore, it must be emphasized: raise funds, first of all must implement the main body of investment, clear responsibility. In general, should be to geological exploration unit as the main body, their own organization of sources of funds, their own for borrowing. Provincial Bureau and the Ministry of Geology and Mining, can only for its channel, provide information, build bridges, good service work, can not replace the main body. If the scale of funds raised is large, you can take the approach of multi-party shareholding, the formation of limited liability companies or joint-stock companies. This mechanism, liability constraints may be better.

The second is to carefully account for the cost of funds, not at any cost to find funds. The so-called cost of funds, is the cost of the geological exploration unit in order to obtain and use the funds to the funder. That is, the funder for the geological exploration unit to provide funds, geological exploration unit must try to obtain the minimum investment remuneration to meet the requirements of the funder, this minimum investment remuneration is the cost of capital. Therefore, the cost of capital is to maintain and improve the value of the geological exploration unit must obtain the minimum return. This is also to raise funds to hold the economic accounting off, not to come, spend and then count.

Third is to focus on raising funds on self-accumulation. These include: ① mention enough depreciation fund, good use of depreciation fund. When the fixed assets into normal operation, its value with the continuous loss of fixed assets and gradually transferred to new products; at the same time, fixed assets and through depreciation, the formation of funds and compensation. If this compensation is well managed and used, it is the main source of funds for geological exploration units. ② Increase profit, with good profit. The current geological exploration unit and its sponsored enterprises, there is a general loss of control of costs, loss of efficiency, if the strict management, will increase profits. And after the increase in profits, but also to rationalize the use, to prevent the share of light eat all and invested in non-productive areas. The potential in this area is very large, if well managed and utilized, is also an important source of funds. ③ Manage and utilize several special funds, such as the technology development fund for engineering surveys, equipment, real estate rental income, fixed assets, such as the realization of income. These funds are extracted and collected in a relatively decentralized manner, mismanagement is prone to loss, but if attention is paid to clear responsibility, is also an important source of funds. ④ Manage and utilize the surplus staff subsidies well, establish a mechanism conducive to increasing accumulation, and for the subsidies saved, encourage them to be used for production investment without increasing the national capital. This can also form an important source of funds for geological exploration units.

In emphasizing self-accumulation at the same time, but also to actively develop social financing channels. In particular, efforts to seek national infrastructure investment, fixed asset loans, change the capital loan, and multi-exploit bank loans, carry out horizontal alliance and cooperation, for foreign capital, individual investment, etc..

Three, effectively grasp the capital investment

The so-called capital investment is a capital utilization and asset operation of economic activities, including not only monetary investment, but also includes investment in kind, industrial property rights investment, investment in non-patented technology and land use rights for investment. According to the role of investment in the reproduction process, there are constructive investment in new projects, maintaining simple reproduction of the renewal and transformation of investment, expanding reproduction of additional investment, adjusting the direction of production and operation of the migratory investment, investment in major technological transformation projects; in a market economy, there are also the merger and acquisition of bankruptcy enterprises, other enterprises or controlling shareholding in the investment.

Enterprise capital investment is a means of money, money is the purpose of business operations. Capital investment management is to seek the most satisfactory economic benefits through the correct investment decision. It is how to put the funds that have been raised to the best project. The key here is the right option. In the implementation of strategic restructuring of geological exploration units today, to strengthen the shortage of the most important factors of production - the management of funds, not only can achieve direct economic benefits, the key is that it can produce very good "triggering benefits". Options should be first opportunity cost analysis, that is, the new project decision-making must be used to compare multiple options, choose the best. First of all, the enterprise capital investment decision-making should be subject to the macro-investment decision-making guidelines, policies, directions and planning, requirements; second, the correct treatment of "extension" and "connotation" two kinds of expanding the relationship between reproduction; third, the correct treatment of productive and non-productive investment; fourth, the correct treatment of the relationship between productive and non-productive investment; fourth, the correct treatment of the relationship between productive and non-productive investment; fourth, the correct treatment of the relationship between productive and non-productive investment. Third, the correct treatment of productive and non-productive investment relationship; fourth, the correct treatment of recent and long-term gains, local benefits and global benefits of the relationship; and finally, the correct treatment of investment needs and the relationship between possible.

In order to ensure the correctness of the investment decision, the need for investment, possibility and economic benefits of the analysis, called investment feasibility study. Feasibility study is in the process of establishing and selecting the investment program from shallow to deep, from coarse to fine, step by step, usually divided into opportunity studies, preliminary feasibility studies, detailed feasibility studies, evaluation reports four procedures. The necessity analysis of the investment project has two main points: ① whether the real need for investment itself to achieve direct results - construction projects; ② whether the real need for the use of completed investment projects engaged in the production of business activities - products or services. Analysis of the possibility of the investment project also has two points: ① whether the conditions necessary to realize the investment project; ② whether the conditions necessary to use the completed investment project to engage in production and business activities. The economic efficiency analysis of the investment project is mainly used to evaluate the rate of return on investment method, payback period method, additional investment efficiency coefficient method, net present value method.

Specifically, to carry out the scientific evaluation of the project is: ① total investment evaluation, including fixed asset investment evaluation, construction period interest evaluation and working capital investment evaluation of the three parts, in addition to the estimate of price increases. Over the past few years, there are many project problems occurred in the total investment review, the result is that once on the horse, it became a fishing project. Total investment in a breakthrough, the original forecast of costs, profits are all distorted. ② review of product costs, including direct materials, direct wages, other direct expenses and other reviews, and strive to correctly, comprehensively, dynamically make the evaluation, so that it is in line with reality. (iii) the review of sales revenue, focusing on the annual sales volume and price of the year the review of these two factors, to prevent the use of increased sales to artificially improve the economic efficiency of the project. Sales volume depends on the market, the market is not subjective desire can be decided, there must be an objective basis. (4) The evaluation of profit increase is mainly to review the collusive relationship between sales revenue and cost of sales and to approve its authenticity. ⑤ The evaluation of cash flow, first of all, the cash flow statement should be prepared as the basis of review, including cash outflow, cash inflow, net cash flow and cumulative net cash flow, and then, based on the cash flow statement, evaluation indexes such as the rate of return and the net present value should be calculated, so as to make a correct evaluation of the investment project. The evaluation must be conducted by hiring a panel of experts and strive to be fair and scientific.

In recent years, the Sichuan Geological and Mining Bureau has done a good job of organizing a variety of business projects with a high investment success rate and almost no losses. Its main experience is that there is a set of scientific management procedures and approval methods:

(1) apply for the project, must submit three materials: ① project proposal, indicating the basis for the project; ② feasibility report, indicating the technical feasibility, economic rationality; ③ preliminary design, to provide a reliable basis for production and operation.

(2) the project report first by the Bureau of Multi-Operational Division of the preliminary examination, they focus on two issues for analysis and research: ① how the market situation, the reliability of the market survey has been carried out to verify; ② whether it is consistent with the national industrial policy and local policy requirements, all the buildings, halls, pavilions, and generally not approved.

(3) by the Bureau of Multi-Operational Division of the initial review, submitted to the Bureau of specially organized review group (or review committee) review. This group consists of technical and economic professionals, if the project belongs to other industries, but also to hire relevant technical experts. This group is responsible for reviewing the consequences of the implementation of the project, and signed and sealed.

(4) Only projects that have been reviewed and commented on by a professional review panel can be submitted to the bureau office or bureau meeting for discussion and review. The Bureau's review is the final decision, in addition to considering the technical feasibility and economic rationality of the project itself, but also to study the possibility of financing, and the corresponding measures to be taken.

(5) Once the project is approved for implementation, the relevant business office of the bureau should follow up and check the production capacity and economic benefits. Problems are found and promptly studied and solved. Sometimes the director has to lead the relevant personnel to the scene to solve the problem on the spot.

(6) in the option as far as possible to utilize the mining sector's own advantages, to avoid the shortcomings. Such as most of the project is related to the word "mine", or mining, or processing of mineral products, so more familiar with the likelihood of success; some are the department of scientific research, scientific and technological development of products.

(7) to strengthen the self-restraint of the main project. To select good people, with good people based on the implementation of the project construction owner responsibility system, who set up the project who builds, who builds who operates, and at the same time who builds who finances, who borrows who pays back, clear investment subject, the implementation of the legal person's right to property, and gradually with a modern enterprise system for the management of new construction projects.

For a long time, we always make mistakes in investment decisions. Competition on the project, blindly on the project, repeated on the project, the project overestimates, beard project, the project can not be commissioned on schedule, after the commissioning can not meet the production standards, no benefits, and some projects are even just put into operation on the need to transform and so on. Here, both the investment decision-making problems, but also management problems, I'm afraid that more is the system and mechanism of the problem, we should be in deepening the reform to seriously solve these problems.

Geological exploration units in the process of transformation to the enterprise, increase the investment in a variety of business projects is an inevitable trend. But the purpose of investment is to achieve maximum efficiency. Therefore, the use of this part of the funds is one of the important tasks of fund management, must strengthen the management of project input.

To strictly control the approval of new projects and expansion projects, the approval of new projects should take a cautious attitude. Before the project investment, business decision makers should organize the relevant management departments to conduct a full feasibility study, and finally make a prudent choice on the investment of funds. New projects must be in line with national industrial policy and has a high technological content, have better market prospects, to give full play to the region, the unit's strengths and advantages, adhere to the economic benefits as the center, with due regard to the benefits of resettlement.

To strengthen the project investment management, the establishment of the project leader system. To implement the project leader, clear responsibility, the establishment of a monitoring mechanism, on a regular or irregular basis, the organization of the relevant departments on-site inspection of the project progress, found that the problem is resolved in a timely manner to rectify, in order to promote the quality of its commissioning on schedule. At the same time, but also focus on the recovery of funds and profit generation, and strive to minimize the input to obtain the maximum benefit.

Four, we must effectively grasp the management of the daily use of funds in the process

Reduce the amount of funds, accelerate the turnover, to prevent backlog. Geological exploration units facing the market, the implementation of strategic structural adjustment, the existing funds are far from being able to meet the needs of its development, therefore, how to make good use of the existing funds of the enterprise, so that it creates greater benefits, is an important part of the scientific management of geological exploration units and enterprises.

1.to the fastest speed recovery of funds

Funds turnover value how much, and the size of the interest rate and turnover speed is closely related to the recovery of the faster, the greater the turnover value, and vice versa, the turnover value is also the smaller, which requires that the funds "live", pay attention to the sales of the products shipped, the settlement of the payment of the purchase price and the clearance of the debt. etc. Do fast production, fast sales, fast recovery of payments.

In sales management, we must adhere to the sales of production, sales to promote production, to capture the market with high-quality products. Currently especially emphasize the handling of debts and debts, timely recovery of receivables. In the sale of goods and labor contracting, if the production funds cannot be converted into commodity funds, and then the funds are converted into money funds in a timely manner, reproduction will stop due to the lack of reserve funds. Therefore, in cash flow management, emphasis should be placed on the return of funds as the center, and actively create conditions for the return of funds. Should require all marketing personnel, for each sales business, each contracting business, should be responsible for the whole process of signing the contract, from the beginning of the contract, to the funds back until the completion of the funds back to the completion of the target as the basis for assessment and rewards, only in this way, can truly reflect the sales management of the practical strengthening.

Accounts receivable management is an integral part of financial management, therefore, we must pay close attention to the project and the collection of payments, increase the efforts to clear the arrears, the relevant units should take measures to organize the leading group of arrears clearance, the leadership of the personal attention, set up a person in charge of, send people to call for the collection of payments, paid for the collection of the collection of the collection, the collection in accordance with the law.

The financial personnel should seriously perform the functions of accounting and supervision, improve the sense of responsibility for the maintenance of the rights and interests of the enterprise, and actively clean up the debts of the enterprise on a regular basis and analyze them to find out the reasons for them and clarify their responsibilities. Indeed, there is no hope of recovering the funds, to take the initiative to put forward a written opinion, do not "just bookkeeping, not collection", so that the funds to form a normal circuit, accelerate the turnover of funds, improve the efficiency of the use of funds.

2. Strengthen the physical form of funds management

To the most reasonable standards for the use of funds, in addition to rational fund-raising, reduce the cost of funds, to make a variety of funds in accordance with the conditions of production and operation of the unit, composed of a reasonable structure. Such as fixed assets, reserve funds, production funds, cost funds, settlement funds, etc., how much of each proportion to meet the needs of the waste and not backlog, so that the flow of funds and materials flow coordination and smooth, so that less money, more work, do a good job. The development of funds occupation quota, so that funds management not only in the occupation of a reasonable structure, but also in the actual situation when the change of appropriate adjustments, always maintain a reasonable situation.

(1) strengthen the management of liquidity. The physical form of enterprise liquidity is diversified, each cycle of liquidity through the procurement, production and sales process, and manifested as cash, materials, products, finished goods and accounts receivable and other specific forms. Enterprises should strictly manage all forms of capital utilization, and establish corresponding systems to strictly control the procurement, production and sales processes. Material procurement and inventory management should be strengthened to reduce inventory and capital occupation. For the actual situation of the unit, the development of advanced and reasonable material reserves and consumption quotas, and regularly analyze the cost differences.

(2) Strengthen fixed fund management. Focus on the strict organization of fixed assets income, issuance, custody, correct, comprehensive and timely reflect the changes in fixed assets, increase or decrease, regular clean-up of fixed assets; correctly approved the use of fixed assets, and strive to improve the utilization rate of fixed assets. Especially in the decision to purchase large equipment and instruments, must be used to demonstrate the efficiency, to prevent one-sided emphasis on the need to ignore the cost burden; the existing utilization rate of large equipment and instruments is not high, we must do everything possible to organize external services, which can increase revenue, revitalization of funds, but also reduce the unit's costs and expenses.

(3) centralized financial authority, integrated funding. Geological exploration units in the "transfer" period, the funds should be relatively centralized management, strengthen the overall control of the geological exploration units on the flow of funds. Conditional units can set up financial clearing center, will be subordinate entities of the unified management of funds, centralized use, to serious fund management discipline, so that you can avoid the operating funds transition dispersion of the formation of many shortcomings, but also will be subordinate entities of the funds centralized, co-ordination, rational use, accelerate the turnover of funds to improve the utilization rate of funds, and enhance the geological exploration unit's ability to self-restraint, to reduce the cost of crowded stalls, and effectively control the occurrence of latent losses. In addition, it can centralize the funds of subordinate entities, arrange them in an integrated way, improve the utilization of funds, enhance the self-restraint of the geological exploration unit, reduce the cost of indiscriminate squeezing and spreading, effectively control the occurrence of latent losses, thus increase the accumulation of enterprises, and make good use of limited funds. Internal financial clearinghouse should actively raise funds, organize deposits, issue loans, the implementation of paid use of funds, and according to different sources of funds to take different management.

We should pay attention to the coordination of centralized management and the relationship between the settlement of accounts, to strengthen the centralized management of funds, the strict implementation of the "cash receipts and disbursements of two lines". Where there are conditions of geological exploration units or enterprises of the financial sector, to be subordinate to the income of the secondary units, all into their own income account, the funds by the geological exploration units or enterprises to centralize the use of funds to ensure that the production, construction, investment capital needs. At the same time, the strict implementation of fund balance meeting, fund scheduling meeting and other regular regular meeting system, carefully analyze, track and evaluate the implementation of each unit's capital budget.