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Problems and Countermeasures in Financial Management
Problems and Countermeasures in Hospital Financial Management
With the deepening of the reform of China's accounting system and financial system, it promotes the good development of medical financial management. Hospital financial management refers to the economic management activities for the community to provide medical services to the public resources consumed process and results. Including medical budgeting, budget implementation, budget evaluation and analysis of the three stages and internal control, asset management, financial supervision and other three aspects of the main content. Establish a good financial management mechanism, improve the hospital financial management system, and promote the development of medical and health care. But there are still some problems in some details, which need to be further strengthened, perfected and improved. Therefore, according to the principles and basic tasks of hospital financial management, combined with the current existence of some management deficiencies, do some shallow discussion.
First, the problems of financial management of hospitals
1, the lack of awareness of financial management, improve the overall quality of the financial team.
In recent years, the overall quality of financial personnel from the hospital, the overall quality is low. Mainly in the management concept and innovation awareness is not strong; weak theoretical foundation, aging knowledge structure, quality of work and efficiency is not high. Hospital financial management department of the personnel team situation is very small, many financial personnel business quality is low, do not have a financial background related to education, busy all day long in financial affairs, and training, further training opportunities are rare, the lack of financial knowledge update and broaden their horizons. The problem of fewer people and more things has been plagued by the development of the hospital's financial construction. Hospital financial work is an important management department of the hospital construction and development, is equipped with an important basis for the development of the hospital's functions, in this case how to better play the role of financial management of hospitals, improve the overall quality of the financial team.
2, the operation and management of the superficial, internal control links are not strict.
In the management of funds there are still not strict, unified management of funds is not in place, financial power and financial dispersion, the implementation of rules and regulations is not enough, the financial behavior of the monitoring is not strict, the financial order is more chaotic, the supervision of the function of the phenomenon of weakening.
At present, the hospital's economic situation has not yet fully adapted to the requirements of the national hospital economic management reform, many hospitals set up economic management, financial section, accounting, respectively, overlapping institutions, more than the management of the money, more than one set of accounts, resulting in the dispersal of funds, accounting content is incomplete, backward accounting methods, accounting monitoring, constraints and weakening of the hospital's financial work of the unified leadership. With the future of hospital reform, the hospital as an independent business unit and the same risk of business.
3, unscientific budgeting, implementation is not in place
Hospital financial budget management is based on the functions of the hospital, the work of the task and the development of the plan to prepare the annual financial income and expenditure plan for the hospital's financial activities to carry out the overall arrangements, is the basis of departmental budgeting. But some hospitals do not pay attention to the financial budget, the preparation method and process is not scientific, budgeting is basically by the leadership and the financial sector based on the previous year's final accounts of the data projected from the lack of the necessary pre-demonstration and evaluation of the process, the lack of economic behavior of the role of the guide, the lack of science, operability and effective control and supervision. Even if the budget is prepared, the financial sector due to the budgeting is not supported by other departments and not effectively implemented.
4, fixed assets accounting is not true, accounting information distortion.
The current "hospital financial management system" provides that the hospital fixed assets according to the book value of a certain percentage of the funds withdrawn to repair and purchase for the renewal of fixed assets and large-scale repairs. In essence, the fixed assets are accrued? Depreciation? Fixed assets depreciation? Depreciation Reflected in? Specialized Funds - Repair and Purchase Fund but there is no corresponding? Accumulated depreciation account as a deduction of fixed assets to reflect the net value of fixed assets and the cumulative withdrawal of funds for repairs and purchases. As a result, the hospital's assets are inaccurate and the financial information is distorted. In order to improve the medical environment for the outpatient building, inpatient ward building and other fixed asset renovation should also be included in the increase in the book value of fixed assets.
Second, to strengthen the financial management of hospital countermeasures.
1, improve the comprehensive quality of hospital financial personnel
Improve the overall quality of the financial workforce, first of all, to improve the qualification standards of accounting personnel, to adapt to the new situation of the development of health care on the need for financial management. Secondly, to strengthen the continuing education of accounting personnel. Hospitals from time to time each month, the organization of financial personnel to learn financial knowledge, through training to effectively help them to improve the quality, master the policy, update knowledge, broaden skills, and keep pace with the times constantly looking for gaps, and constantly improve themselves. Through their own influence, directly or indirectly enhance the work of others and the entire internal control environment. Once again, in the establishment of a set of systematic code of ethics at the same time, to strengthen the punishment of violators, as a way to constrain and manage the professional conduct of accounting personnel. In short, comprehensively improve the professional judgment of accounting staff and professional ethics standards, and constantly improve the financial analysis ability of accounting staff, so that they can provide timely decision-making information for the leadership, to prevent the occurrence of financial risks.
2, strengthen and improve the financial management of hospitals
The implementation of the centralized management, and further increase the hospital administrative leadership financial management strictly implement the centralized management of funds to enhance the hospital's administrative leadership of the macro-control ability to alleviate the contradiction between supply and demand of funds is an important way. Should be as soon as possible to reform and improve the existing financial management system, fundamentally overcome and correct the existence of the hospital financial field of localism, decentralization tendency, and build human rights in the administration, the right to do things in the department, the right to money in the financial. The implementation of financial categorization and management, is conducive to the financial sector to strengthen the management and control of the income of all sectors of the medical, give full play to the role of supervision.
3, strengthen the hospital's budget management
Hospital budget is an important part of financial management. Strengthen the hospital budget management is conducive to the rational allocation of hospital resources, to achieve a balance of income and expenditure and coordinate the work of the hospital departments. Hospital budget including income budget and expenditure budget. Income budgeting in accordance with the provisions of the State Ministry of Health, medical charges, according to the relevant business volume calculation, to the main body of the benefits and strive for scientific, reasonable and true. Expenditure budget preparation includes personnel wages, water, electricity, fuel and to ensure that the medical services required by the operational costs, materials, equipment maintenance costs and so on. In the process of preparation, if there is a quota, it should be prepared according to the quota, and if there is no quota, it should be prepared according to the actual situation. Preparation is completed, reported to the hospital office meeting for discussion and adoption, according to which strict control of the year's expenditures, and the total budget decomposition to the relevant departments, give full play to and mobilize the enthusiasm and creativity of the staff to promote the strengthening of the management of the department to improve the quality of service, and to improve the social and economic benefits.
4 Countermeasures to strengthen the management of fixed assets
In practice, the management of current assets should be strengthened to improve the efficiency of the use of funds. For fixed assets must be from the demonstration, decision-making, construction, installation, delivery and use to clean up the whole process of management, which is conducive to improving the social and economic benefits of investment in fixed assets, so that fixed assets play a role. At the same time, the hospital should be regularly or irregularly inventory inventory to ensure that the account is consistent with the real, timely detection and plug the loopholes that exist in the management, properly handle and solve the various problems that arise, the development of appropriate improvement measures, such as the addition of? Accumulated depreciation? Accounting section. In view of the hospital's fixed assets after the repair fund does not reflect the net value of fixed assets, resulting in the hospital's assets are not real, accounting information distortion, it is proposed to add the "Accumulated Depreciation" accounting section. Accumulated depreciation? The subject of accumulated depreciation, to ensure the safety and integrity of assets.
The more the economy develops, the more important financial management. Today, the hospital financial management should actively adapt to the new concepts of the relevant national financial regulations, new management methods, and promote some of the new means of financial management, and continue to promote the enhancement of the effectiveness of the hospital's financial management.
An introduction to the company's financial management problems and countermeasures
With the rapid development of the economy, the enterprise's financial management is still there are certain defects, the current financial management of the Chinese enterprises is slowly becoming the core of the enterprise management status, but also to improve the economic efficiency of the enterprise is a very important link. Now many enterprises are affected by the scale and lack of funds, its financial management and the developed countries there is still a relatively large gap, according to this paper, the company's financial management problems, put forward the corresponding countermeasures.
Foreword
Most of the enterprises in China are plagued by financial problems, due to the relatively small size of the output, low technological content, by the traditional system and the external macroeconomic impact, the enterprise in the financial management of their own development and the development of the market economy does not adapt to the situation.
First, China's corporate financial management problems
(a) financial management is not enough attention
Some of the enterprise personnel, especially some of the leaders of the risk of insufficient internal pressure is very large, so the awareness of corporate financial management is relatively weak, and there are even some managers put the laws and regulations management in the face of the law and regulations, just according to the will of the individual to act, and not Through the relevant rules and regulations, not through the sound rules and regulations, really improve the overall quality of the enterprise staff, through the way to increase revenue and save money to achieve the development goals of the enterprise
(b) the financial staff of the business level is relatively low
With the depth of the economic system, financial work also plays an important role, financial staff is an important bearer of financial work. Their quality determines the development of the enterprise. A qualified financial personnel need to go through a formal system of training, only to obtain the qualification of accounting and computerized accounting certificate, in order to carry out the entry into the workplace, the quality of the accounting staff of some enterprises is narrow, computerized operation of the skills are relatively poor, so it is not suitable for the new period of the requirements of the accounting staff. Even the individual enterprise financial personnel did not go through professional training.
(C) the foundation of financial management is relatively weak
Some enterprises have a very weak foundation of financial management, internal management responsibilities are not clearly divided, the accounting management personnel job responsibility system and the system of accounting responsibilities is not perfect, so there are bookkeepers, managers and insurance management personnel do not have a good separation of the system, and the majority of enterprises are just copying and past Operation mode, does not play a good role in guiding, due to the leadership of the relatively weak sense, so the quality of financial personnel is not high.
(D) the lack of a truly effective supervision system
Most enterprises in the financial sector is not really accounting-based, most enterprises are just heavy management, light accounting, the use of ex post facto supervision, the internal audit of the enterprise is mainly subject to the control of the leadership, but only a form of independence, the external audit by the power of the driving force, generally go through the motions, which results in the supervision of the The backwardness of the system.
Second, to strengthen the enterprise financial management of the relative countermeasures
Problems in enterprise financial management is mainly caused by the personnel and internal management mechanism. In order to develop, we need to start from several aspects.
(a) Strengthen the awareness of financial management of enterprise staff
The leaders of enterprises only to improve the degree of attention to financial management, in order to ensure that the department's coordination and cooperation with each other, so that the staff can fully recognize the importance of financial work, through the Accounting Law and the Budget Law and other laws and regulations of the study, the enterprise staff need to be filled with the past financial management of the narrow concepts to comprehensively improve the financial management of all staff awareness, root and branch, and to strengthen the financial management of all staff. All employees of the financial management awareness, as noted in the financial sector and financial personnel to exercise the appropriate powers and functions in accordance with the law, so as to strictly account for the supervision, and truly strengthen the effectiveness of economic management, and to promote the realization of the enterprise's economic goals.
(ii) improve the quality of financial management personnel
In the twenty-first century, accounting personnel need to pay attention to professional ethics, superb professional skills, but also have a high degree of innovation, and only in this way, in order to truly adapt to the development of the domestic and inter-market competition in the South to comprehensively improve the quality of financial personnel of the enterprise, the state and the enterprise financial personnel need to be *** with the efforts, on the one hand, to strengthen the follow-up of the financial members. Efforts, on the one hand, to strengthen the financial members of the follow-up education work, through scientific teaching methods, to carry out and promulgate the corresponding accounting standards, and increase the corresponding supporting training system, the accounting staff to carry out the corresponding knowledge update, so as to strictly in accordance with the "Accounting Law" for the financial management of enterprises. Compulsory financial management personnel to accept the follow-up education, for the enterprise is very important, only to continuously improve the professional skills of financial personnel, in order to ensure the sustainable development of enterprises.
(C) constantly strengthen the financial foundation of the enterprise
To standardize the financial work of the enterprise, it is necessary to improve the scientific and effective financial management system, the division of authority of the financial personnel, the formation of a full range of checks and balances, in order to ensure the effective supervision and control of the economic business, the requirements of the financial management personnel to control the economic business matters, and in strict accordance with the procedures set out in the accounting matters, the operation of the accounting system. Matters specified in the procedures for the operation, to prevent economic fraud, to ensure that economic operations quickly and smoothly, clearly specify the economic operations, the approval of the staff, the responsibilities of the staff and financial managers, clearly specify the bookkeepers and economic operations of the matter, to ensure that the accounting matters of the approval of the staff, the staff and the financial managers can realize the separation of duties, to achieve the constraints on the rights and responsibilities.
(D) the establishment of a relatively sound internal control system
Enterprises need to take into account their own actual situation, the development of a series of supervision principles, supervisory content and the corresponding supervisory responsibility system. Only to make internal supervision standardized and institutionalized, pay close attention to the implementation of the relevant internal control policy, so that internal control and internal supervision to establish the corresponding responsibility of the Paleo, while giving full play to internal supervision and the whole process of all-round control. At the same time, it is also necessary to broaden the scope of inspection, covering all the business as far as possible, the important business and posts to be audited, the key and difficult issues need to be inspected and audited, while the strong internal audit, give full play to the role of the internal audit to prevent the slightest step, really play a supervisory role, and at the same time, the leadership of the unit needs to be ideological importance of the role of the internal audit, and constantly enhance the system of internal auditing. At the same time, the leaders of the unit need to attach importance to the role of internal audit in their mindset and continuously strengthen the internal audit system. From an objective and impartial point of view to face the problems that exist in financial management. Modern enterprises also need to establish a relatively independent internal audit organization, only in this way can we strengthen the implementation of the effect of the enterprise internal control decisions, the past after the fact supervision, into the supervision before and during the event.
Third, the conclusion
At present, many enterprises have unclear accounts and information messy phenomenon, business leaders of fraud and bribery phenomenon may occur at any time, thus causing the phenomenon of false surplus, so in order to strengthen the construction of the financial management of enterprises, it is necessary to carry out the appropriate training of financial management personnel, to strengthen the quality of the enterprise's staff, and constantly improve the management of the enterprise's legal literacy, so that the real change of the enterprise's financial management, it is necessary to carry out corresponding training, strengthen the quality of the enterprise's staff, and continuously improve the enterprise management personnel's Legal literacy, so that we can really change the relatively lagging policy, to broaden the financing channels of enterprise development.
Problems and Countermeasures in Enterprise Financial Management
Under the conditions of the market economy, the enterprise economy, as an important part of China's economic development, has increasingly become an important force of economic reform and development, the core link that constrains the development of the enterprise economy, that is, the maturity of the enterprise financial management of the effective operation of the enterprise is a key factor in measuring the potential and prospects for the development of the enterprise economy. Development potential and prospects of the key factors, this paper from the enterprise management objectives, discusses the constraints on the characteristics of enterprise financial management, the existence of the problem, and on the further improvement of enterprise financial management, boosting the scientific development of the economy carried out a preliminary discussion.
Keywords: countermeasures research, financial management, enterprise, market economy
Enterprise financial management is the enterprise management in the market economy under the conditions of the important development of the driving force for the enterprise to reduce operating costs, improve economic efficiency, improve the core competitiveness has an important impact. In order to better play the role of enterprise financial management system reform in the economic development of enterprises, we explore the characteristics of enterprise financial management, target positioning, existing problems, in order to find a suitable for China's enterprise financial management reform of an effective way to improve the level of financial management and ability to improve the enterprise operation and economic development does not match the aspects of the enterprise to promote the benign development of enterprises.
First, the problem: enterprise financial management of the target positioning and interpretation of the characteristics
According to the classic economics, management of the usual interpretation of the so-called enterprise financial management, that is, the integration of financial resources, through the enterprise in the human, material and financial resources in the organization of the enterprise's day-to-day investment, cost of consumption, capital circulation activities and deal with the enterprise's various financial relations of the economic management of the enterprise business. From the perspective of operations research, enterprise financial management includes the management and research work done on enterprise financing, investment, budget and distribution. Enterprise financial management is a core content of enterprise management, related to enterprise costing, daily operation, and ultimately determines the enterprise's economic returns and social competitiveness. Therefore, to correctly position the enterprise financial management in the enterprise daily management of the directional links, and seriously study the enterprise financial management system reform content, objectives and development measures is the current enterprise economic scientific development of the theoretical requirements and practical demands, this is the enterprise financial management system reform is the first to solve the problem, but also a correct understanding of the significance of the enterprise financial management of the starting point and the implementation of the enterprise financial management of the reform of the specific reform of the matter of the Fitting point. Specifically, on the one hand, enterprise financial management as a key factor in the integration of enterprise reproduction link, from the point of view of revitalization of enterprise distribution is of great significance. On the other hand, in order to achieve the expected goal of enterprise financial management, that is, through the blueprint of economic development of enterprises in advance, the process of realizing the expected results by using certain financial means in a certain environment and under certain conditions, so to speak, it is the flag and helm of the whole financial management work. The success or failure of enterprise financial management is directly related to the survival of the enterprise, only reasonable positioning, effective management in order to make the development of enterprises into the intended track, to achieve a reasonable flow of funds, economic efficiency and rapid enhancement.
Starting from the target positioning of enterprise financial management, we can find that the enterprise financial management has its own laws, with the corresponding characteristics, which is reflected in the process of enterprise financial management is not subject to the transfer of human will inevitably, the essence of the connection. Specifically, we can be summarized in the following aspects: First, the nature of enterprise financial management determines the enterprise financial management is a wide range of complex systems engineering, in terms of the enterprise's own internal development, almost covering the enterprise production, distribution, exchange, consumption of each link, each link with the financial or capital inextricably linked, in order to improve the efficiency of the use of funds, each In order to improve the efficiency of the use of funds, each link or each link involved in each department should be guided by financial management and constraints. Secondly, enterprise financial management is highly permeable, constant and sensitive indicators. In the modern enterprise system, the enterprise as an independent legal person or the main body of market competition, in order to be invincible in the increasingly fierce competition will inevitably need to tighten the cost of the budget and the relationship between the actual income and expenditure of funds, and constantly improve the technical means of financial management and the quality of personnel, so as to improve the operating income of the enterprise, and to promote the increase in the income of the enterprise staff, the first reaction to the degree of completion of the various financial indicators, and therefore is the Measure the success or failure of the enterprise financial management of the important litmus test.
Second, analyze the problem: the problems of enterprise financial management
Through the goal of enterprise financial management and analysis of the characteristics of the positioning, we try to modern enterprise system conditions, constraints on the level of financial management of the enterprise on the stage of the factors for the investigation, found that the following issues are constraints on the development of enterprises in the next period of time in the development of an important aspect, in order to seek advice from colleagues in the field of learning.
(a) the unreasonable source of enterprise funds affects the status of enterprise financial management
China's current enterprise financial management in the source of funds, most of the reference to the financing theory of the Western countries, and then this is not adapted to China's economic development of enterprises in reality, if you move, obviously is to move a stone and stone their own feet, which is China's financial management of enterprises to receive less attention to an important Reason, our country through no capital cost of equity financing to bear most of the enterprise operation, this kind of improper vicious circle seriously hinder the normal development of the market economy, but also jeopardize the competitiveness of China's enterprises in the international arena, so this is an important reason.
(ii) the lack of effective financial management system financial budget
Effective and systematic financial budget directly affects the overall planning and future development pattern, which is the bottleneck of China's enterprise financial management, such as not getting a good solution will greatly affect the process of reform of the enterprise financial management system, at the same time, we should also see the lack of a specialized budget agency within the enterprise also makes this process greatly delayed. Budgetary institutions also make this process is greatly delayed, is not conducive to the scientific development of enterprise financial management.
(C) corporate financial information distortion, affecting the financial decision-making
As the financial information communication of the enterprise level by level rather than directly through the decision-making departments to exchange, so from the whole enterprise, the middle of the conflict of interest due to the omission of information, misreporting and other phenomena will inevitably affect the overall study of the deployment of the enterprise is not conducive to the rapid resolution of the outstanding problems of corporate finance.
Third, to solve the problem: the path of effective financial management of enterprises
In terms of the opportunities and challenges facing the financial management of enterprises, we should be careful to treat the problems of financial management of enterprises, and effectively avoid those who have appeared and had an adverse impact on the unreasonable components, improve management tools, rational use of resources, and promote the level of management greatly improved.
Establish and innovate the theory of enterprise financial management system, to provide an effective way for the source of funds. From the overall situation, constantly increase the attention and investment in enterprise financial management.
The establishment of effective financial budget model and comprehensive reform system. Change the traditional rough financial management concept, to be established from the ? Intensive? Financial management concept, financial management to start, to improve the overall strength and control of financial management.
To sum up, we also need to main enterprise financial management software facilities, such as the overall decision-making ability of the top management of the enterprise, and the comprehensive quality of management personnel should also be constantly improved, starting from the strict financial internal control, and constantly reduce the cost of financial management of the enterprise, improve the operational efficiency, to achieve the optimization of the enterprise's allocation of liabilities, assets and investment, and ultimately conducive to the benign development of the enterprise's economic development.