Financial Management System (Selected 6)
In the ever-changing modern society, many occasions can not be separated from the system, the system is to maintain fairness and impartiality of the effective means of doing things is the bottom line requirements. Proposed system is clueless? The following is my collection of financial management system (selected 6), for reference only, let's take a look.
Financial management system 1
First, the basic principles of financial management, the task
1, the basic principles of financial management is: the implementation of the relevant national laws, regulations and financial rules and regulations, adhere to the policy of thrift and hard work, and correctly deal with the needs of business development and the relationship between the supply of funds, the country, the collective and individual interests of the three relationships.
2, the main task of financial management is: the rational preparation of the school budget, and the budget process control management and settlement; rational allocation of school resources, and strive to economize, strengthen accounting, improve the efficiency of the use of funds, strengthen the management of assets, to prevent the loss of state-owned assets; the establishment of a sound internal management system of the school; reflect the school's financial status, the school's economic activities on the legitimacy of the reasonable supervision; in accordance with the norms of the school's economic activities to do a good job of monitoring the legality of the rationale. Supervision; in accordance with the norms of good accounts, documents, reports and other work, and accept the relevant departments of the financial inspection.
Second, the financial management system
1, the school's financial management system is: "unified leadership, centralized management", the financial work of the implementation of the principal's responsibility.
2, the school's Finance Department for the school's single financial institutions, under the leadership of the principal, unified management of the school's financial work, the school set up a treasurer, financial personnel.
3, the school finance department should be based on the needs of accounting business and the actual situation of the school, a clear division of labor and the development of personnel duties, every semester on the performance of the duties of the financial staff to carry out the necessary assessment.
Third, the budget and revenue management
1, the school budget is based on business development plans and tasks prepared by the annual financial income plan. School Finance Department should be prepared in January of each year in accordance with the relevant provisions of the next year's financial settlement and the current year's financial budget.
2, the preparation of the budget must adhere to the principle of "keeping expenditure within the limits of revenues, revenue and expenditure balance". Income budget adhere to the principle of positive and prudent, expenditure budget adhere to the principle of balance, to ensure that the focus, thrift and frugality.
3, the school fees to implement a fee system. The fees of the Amity Branch are implemented in accordance with the relevant documents.
Fourth, the expenditure management
1, the expenditure is based on the school for the development of the cause and the development of education, teaching, research and other activities occurring in the various costs and losses.
2, school expenditures include:
(1) business expenditures. The main elements of career expenditures include: basic salaries, subsidized salaries, other salaries, employee benefits, social security costs, official expenses, operating expenses, equipment purchases, repairs and other costs.
(2) special funds expenditure. Schools from the relevant departments to obtain a designated project and purpose of the special funds, must be used according to the project, not for other purposes. After the completion of the project and accept the inspection and acceptance of the relevant departments.
3, the school expenditure should be strictly enforced by the state financial regulations of the scope of expenditure and expenditure standards. The state does not have uniform regulations by the Financial Services Department combined with the school to develop relevant regulations and expenditure standards, and reported to the Office of the President for approval.
V. Asset management
1, assets are the possession or use of the school can be measured in monetary terms of economic resources, including current assets, fixed assets, intangible assets and foreign investment.
2, current assets are assets that can be realized or consumed within one year. Including cash, all kinds of deposits, receivables and temporary payments, loans, inventories and so on. Inventory refers to the school in the process of education, teaching, research and other activities in the process of consumption and storage of assets, including various types of materials, consumable supplies, low value consumables.
3, fixed assets refers to general equipment unit value of more than 500 yuan, special equipment unit value of more than 800 yuan and in the process of using the basic to maintain the original material form of assets. Unit value does not meet the required standards, but the durability of a large number of similar substances in more than one year, as fixed asset management.
4, fixed asset classification: school fixed assets are generally six categories: houses and buildings, special equipment, general equipment, cultural relics and displays, books, other fixed assets.
5, the school's Finance Department should cooperate with the equipment service center, combined with the specific circumstances of the school, the development of inventory, fixed asset management system.
Sixth, financial supervision and inspection
1, financial supervision is the implementation of national financial laws and regulations as well as financial rules and regulations, maintenance of financial discipline to ensure. In violation of financial regulations of the expenditure, the Finance Division has the right to refuse, while reporting to the leadership of the treatment.
2, financial supervision, including pre-supervision, supervision and post-supervision in three forms. Finance Division of different economic activities to implement different forms of supervision.
3, the head of the school finance department has the right and must organize professional staff to audit the school's accounting (including administrative, trade unions, canteens, infrastructure, etc.), and effective economic accounting.
4, the school finance office should accept the financial supervision and audit of the relevant departments at higher levels.
VII, financial reports and financial analysis
1, the financial report refers to reflect the financial situation of the school for a certain period of time and the results of the development of the cause of the summarized written documents. The financial office should be in the form of a monthly report to the principal's office and the financial department to provide financial reports. And each line must be regularly in the form of monthly reports to the financial office to provide financial reports.
2, the financial office to regularly prepare financial analysis report. The main content of the financial analysis includes the school business development and budget implementation, asset use and management, income, expenditure and financial management, the main problems and improvement measures.
VIII, the Finance Department should be further refined according to the above management system, the development of relevant supporting rules and regulations, the formation of a scientific and standardized financial operation model.
IX, the interpretation of the above management system belongs to the Office of the President, the system will be improved in practice.
Financial management system 2
First, the kindergarten property must have an effective applicability, the plan to purchase the transfer of property must be applied to the development of kindergarten needs. With repeated, long-term use of property, should pay attention to maintenance and repair, to extend the period of use.
Second, to the leadership of the rationalization proposals, planned to enrich and update the teaching equipment, according to the needs and the possibility of continuous acquisition of various types of property.
Third, the development of young children to care for public property of good habits, resist all kinds of violations of public **** property. Behavior, reduce and avoid the loss of property, maintain the safety of property, damage to public property to compensate.
Fourth, strengthen the property management, implementation of the "unified leadership, division of labor management, layers of responsibility, reasonable deployment, management, combined with the best use of things" principle. Comply with the system, responsibility to a person, the low value consumables, kindergartens should also strengthen the management. Strictly in accordance with the "Interim Measures for the Management of Materials in Primary and Secondary Schools in Guizhou Province" management of various types of kindergarten property.
Fifth, the annual property inventory on time, to do, the account is consistent with the disk surplus and loss, identify the reasons, according to the provisions of the accounts. Damage to the property should be identified and responsibility, approved by the leadership. Valuable should be approved by the competent department, and then do the proper handling.
Six, property management personnel, mobilization or transfer, to be managed by the property inventory. Accounts in line with the real, to the person who took over the clear one by one, the two sides signed the inventory form, and by the person in charge of the property supervisor.
Financial management system 3
In order to standardize the behavior of income and expenditure, strengthen financial management, improve economic efficiency, and promote the sustained development of the hospital, according to the "Accounting Law" and "Hospital Financial System" of the relevant provisions of the system, specially formulated.
I. Revenue management
Health center revenue refers to the non-reimbursable funds obtained by the health center in the conduct of business and other activities in accordance with the law, as well as financial subsidies from the financial and competent departments to obtain funding. Including: financial subsidy income, superior subsidy income, medical income, drug income, other income.
(a) the implementation of revenue budget management
The unit should be based on the actual level of income in the previous year, combined with the current year's business plan and the adjustment of medical fees to determine the total amount of income.
In order to promote the smooth realization of the revenue budget, the unit should carry out quarterly analysis of budget implementation, assessment, evaluation of the implementation of the revenue budget, analysis of the reasons for the completion of the good or bad, to identify weaknesses and problems, and put forward measures to improve and comments to ensure that the total revenue budget for the year is successfully completed, and to provide a basis for the preparation and implementation of the next year's budget.
(2) the strict implementation of the state fees and charges and strengthen the management of charging documents
township health center charges to seriously implement the national pricing policy, to "should be collected, should be collected," but no departments and individuals shall not occur in the name of the project, decomposition of the project, duplication of charges, etc. No department or individual shall engage in arbitrary charging behavior. The unit should be equipped with a full-time (or part-time) price officer according to the actual situation, timely inspection and collection of charges to ensure the legitimacy and integrity of the revenue.
Charging bills are divided into bills supervised by the financial department and homemade bills. Township health center outpatient, hospitalization and other charges must use the financial sector unified supervision of the fee bill; unit of internal management needs to use homemade or purchased receipts. All charges and homemade receipts must be managed by the financial department of the unit, by a person responsible for the implementation of the receipt and write-off system. Shall not be lent, ceded charge notes, administrative receipts shall not be used for business charges.
(C) all the unit's income into the financial sector unified accounting and management.
The charging department of the health center is mainly composed of the finance department, registration office, outpatient charging office and hospitalization settlement office. The operational charges carried out are the responsibility of the registration office, outpatient charging office and hospitalization charging office, and various other charges are handled by the finance department, and no other departments or individuals are allowed to charge any fees directly to the patients or the unit.
Registration, outpatient and inpatient charges should be received daily cash and checks in the bank on the day, or submitted to the cashier in a timely manner, while the preparation of the "Daily Charge Statement", and the "Daily Charge Statement" and the annexes (receipts and disbursements of bills, etc.) to the financial sector, the cashier should be in accordance with the "Daily Charge Statement". The cashier should make a timely entry according to the income vouchers and stamp "cash received" on the vouchers.
It is strictly prohibited for the business department to retain the income, and it is strictly prohibited to set up a private treasury. The hospitals are also not allowed to transfer income to the three industries, labor unions, canteens and other departments.
(D) to strengthen the control of hospital revenue
The hospital should set up a full-time or part-time auditor, auditor, to strengthen the income vouchers and stubs reported by the charging department to the audit, such as whether the under- or over-recoveries, the amount of the daily statement and the amount of the stubs attached to the amount of the total number of the same, whether the amount of the full payment of the Treasury, etc.; drug revenue should be aware of whether the same with the pharmacy prescription totals; whether to use strict The financial sector unified supervision of the fee bill, there is no use of other bills to make the funds outflow and other phenomena.
(E) for the reasonable expansion of the hospital business income to find ways
Business income is the main means of compensation for the consumption of health hospitals, health hospitals to increase business income, in addition to the charges in accordance with the provisions of the fee standard, but also to fully tap the internal potential of the unit, the use of existing equipment and technical conditions, expanding the medical service program, improve the social and economic benefits of the unit.
Health hospitals should carry out quarterly analysis of the completion of business income according to the actual. According to the collection of financial information, from the medical business workload and the level of charges two factors affecting the start, combined with the whole year the progress of each period of income, level, through the comparison with the budget, with the same period of the previous year the actual comparison, with the advanced level of the same industry, to find out the reasons for the gap, predict the development trend, in order to improve the work and decision-making to provide a basis.
Second, expenditure management
The expenditure of the hospital refers to the business and other activities occurring in the funds consumed, including medical expenditures, drug expenditures, other expenditures, financial special subsidies expenditures. The hospital's expenditures must implement the principle of "practicing economy and running a business with thrift and diligence", implement the relevant national guidelines and policies, and comply with the relevant financial system and financial discipline.
(a) budget management
Expenditure budgeting should be based on the spirit of ensuring the normal operation of medical services, but also reasonable savings in the spirit of the program annual business development plan, work tasks, personnel, expenditure quotas and standards, price factors, etc. as the basic basis.
The health center to strengthen the control of the expenditure budget. In order to ensure the successful completion of the budget, according to the size of the health budget can be broken down into departmental budgets, and to strengthen the control of all expenditures before and during the quarterly analysis of the implementation of the expenditure budget, the use of certain methods to assess and analyze the degree of influence of various factors on the completion of the expenditure to seize the key issues, study countermeasures to reduce costs, and promote the work.
The hospital should strictly abide by the state cost expenditure range, the correct division of cost expenditure (normal operating expenses and capital expenditures) boundaries, not the cost of the scope of the expenditure should not be included in the cost.
(B) special funds expenditure management
Special funds include the financial sector and the competent departments allocated to the special funds and hospitals within the formation of funds for special purposes. Health hospitals on the expenditure of special funds, according to the principle of keeping expenditure within the limits of revenues and earmarking funds for specific purposes.
All large-scale equipment purchases, large-scale repairs and infrastructure projects, by the relevant personnel of the hospital *** with the social benefits, economic benefits of the two aspects of the feasibility of the demonstration and evaluation of the benefits, and in accordance with the relevant provisions of the procedures for approval, for the relevant procedures; the investment projects must be strictly in accordance with the relevant provisions of the State, the contract and the progress of the project to pay the money, the large-scale infrastructure projects must be completed within half a year of the final account procedures. The large infrastructure projects shall be finalized within half a year of completion. The hospital should carry out investment project benefit analysis, timely identification of problems, improve business management, tap the potential to improve the efficiency of the use of invested funds.
From the financial sector or the competent authorities to obtain special funds for designated purposes should be registered in the docket, and according to the requirements of the competent authorities to submit information on the use of special funds, acceptance of finance, audit and the competent authorities of the inspection and acceptance.
Health centers should strengthen the management of employee welfare funds. Employee welfare fund is mainly used for employee relief, collective welfare facilities expenditure, subsidies for unit staff canteens and other expenditures of the state regulations can be expended by the employee welfare fund, etc., to have a plan to arrange for the expenditure and final accounts of the expenditure, and should be fully democratic, accept the supervision of the masses.
(C) strict control of expenditure, improve the utilization of funds
The hospital should develop a system for approving the income and expenditure of funds, and strictly in accordance with the approval procedures for approval. Establish and improve the expenditure management system, travel expenses, transportation costs, business training fees, other costs and other expenses not directly related to the operation of the consumption of expenditure, should be strictly controlled, especially hospitality, should be strictly in accordance with the "Zhejiang Province," the hospital financial system "Supplementary Provisions" requirements for the control of expenditure. The use of funds to focus on social benefits at the same time, pay attention to economic benefits, so that less input, more output.
Health hospitals to employees of various bonuses and overtime pay, should be implemented in accordance with the relevant documents at the higher level, the total amount of its bonuses does not exceed the unit of the national provisions of the wage (i.e., job salaries, career allowances, job allowances) within the amount. The rate of growth of personal consumption funds shall not exceed the rate of growth of operations in order to prevent excessive growth of personal consumption funds. Health centers may implement a performance pay system to prevent losses.
The hospital should establish a quarterly cost and financial efficiency analysis system, timely understanding of the increase or decrease in expenditures and structural changes, especially in the total expenditures in a large proportion and some purely consumptive projects to make key analysis, the use of comparative analysis, difference analysis, indicator decomposition method, chain substitution method, fixed-base substitution method, etc., to find the reasons for the changes, and put forward proposals and measures to improve the work in a timely manner. The recommendations and measures for financial decision-making to provide accurate and scientific information.
Financial Management System 4First, in order to regulate the financial behavior of hospitals and accounting order, play a role in the financial management of hospitals and improve economic efficiency, and promote the development of hospitals. According to the "Chinese People's *** and State Accounting Law", "Hospital Financial System", "Hospital Accounting System" and other relevant laws and regulations, combined with the actual situation of the medical unit, the development of this system.
Second, the hospital's financial management tasks: the organization of income in accordance with the law, and strive to economize on expenditures, the correct arrangement and rational use of funds. Strict implementation of relevant state laws, regulations and financial rules and regulations to ensure the safety of state-owned assets. Carefully prepare and implement financial budget. Actively promote performance appraisal methods, accomplish target management, and do financial supervision, inspection and analysis of economic activities. Conduct economic forecasting, participate in economic decision-making, and do a good job in the management of medical charges.
Third, the scope of financial management of the hospital: budget management, income management, expenditure management, asset management, foreign investment, monetary funds, as well as financial analysis and supervision and inspection.
Fourth, the hospital's financial management system: the implementation of "unified leadership, centralized management" mode, all financial activities in the hospital under the leadership of the general director, the hospital's financial department is responsible for the unified management. Hospital financial implementation of the "plan" as the characteristics of the general director of the responsibility system. Each medical branch of the budget payment, by the unit financial officer to review, the executive director of the approval, can be processed. Extrabudgetary, by the hospital's financial review, the hospital's chief executive approval or written authorization by the chief executive of the executive dean for approval.
Fifth, the president of the hospital's chief financial officer, responsible for the hospital's overall financial responsibility. Executive director of the medical branch of the chief financial officer, the unit's financial responsibility. Medical branches of the financial controller appointed by the hospital, accept the management of the hospital's financial department.
Sixth, the medical branch should be in accordance with relevant state laws and regulations, establish and improve internal financial management methods, do a good job of financial management of the basic work, regular reporting of accounting statements and financial analysis, subject to the hospital's management, supervision and inspection.
VII, the hospital's financial management to accept the guidance and supervision of the financial, audit, pricing and other departments.
Financial management system 5
Article 1 in order to manage the alumni fees, the implementation of the special account, special funds, special purpose, the implementation of the principle of openness and transparency of financial management, this system is hereby formulated.
The second account management:
1. In the Industrial and Commercial Bank of China to open a special account for the alumni association, the alumni association financial institutions to collect dues, other departments and individuals do not have the right to collect will be fee;
2. Shanxi local alumni associations, the implementation of the annual membership fee, the amount of 300 yuan, in the field of the members of the voluntary dues payment, the amount of self-defined;
3. Payment of dues:
(1) Pay the dues into the industrial and commercial bank account, and send a message to the alumni association financial institutions;
(2) When organizing activities, the dues will be handed over to the financial institutions of the alumni association.
4. If there are special circumstances to leave the Association, according to the situation can be returned to the individual balance of the fee, the expulsion of all will not be refunded;
5. Any member of the dues paid after the right to ask questions about doubtful accounts (more than 3 people).
Article III Application of dues:
1. Membership dues are all used for the daily necessary expenses for the operation and construction of the Alumni Association;
2. Each time a large-scale activity is held according to the forecast as well as the balance of the account of the Alumni Association to collect the fee;
3. When the Alumni Association holds an activity, the organization of the activity of the Association will organize, plan and arrange for the application of the activity funds to the financial institutions and submit the relevant payment to the financial institutions after the completion of the activity. After the end of the activities to the financial institutions to submit the relevant payment vouchers, the more refundable and less make up;
Article IV Expenditure Approval:
1. Amount of expenditure in the amount of less than 3,000 yuan, signed by the head of the financial institutions.
2. Expenditures in the amount of RMB 3,000 - 10,000 yuan, by the permanent director of the alumni association **** with the approval of the signatures to take effect;
3. Expenditures in the amount of more than RMB 10,000 yuan, you need to convene a meeting of all the board of directors of the alumni association to discuss the decision. The meeting must be attended by two-thirds of the personnel to be effective. The resolution formed by the meeting shall be passed by a majority of the attendees to be effective, after voting, and signed by the permanent director of the alumni association can be implemented.
Article V Daily Management
1. Expenses must adhere to the principle of first apply, then spend, not apply for the first expenditure items occurring, the alumni financial institutions have the right to refuse to pay the money;
2. The alumni financial institutions must establish a rigorous financial management system to achieve lawful, truthful, accurate, and complete, and timely record of all income and expenditure;
Article VI Financial Supervision:
1. A financial review group will be set up by the members of the Alumni Association to supervise the financial work and utilization of funds of the Alumni Association;
2. The review group will take a regular approach to financial auditing of the accounts and expenditures of the Association according to the actual situation and make public the results of the auditing and announce them to all the alumni.
Article VII of this system applies to the initial development of the Alumni Association, with the growth of the Alumni Association, make corresponding changes.
Financial Management System6 General Provisions Article 1 For the purpose of strengthening the company's financial work, and giving full play to the role of finance in the company's operation and management and to improve the economic efficiency, the provisions of this regulation are hereby formulated. Article 2 The functions of the company's financial department are: (a) conscientiously implement the relevant state financial management system. (b) to establish and improve the financial management of the various rules and regulations, the preparation of financial plans, to strengthen the management of business accounting, reflecting, analyzing the implementation of financial plans, inspection and supervision of financial discipline. (C) actively serve the management, and promote the company to achieve better economic results. (D) practice economy, rational use of funds. (e) Reasonable distribution of the company's income, and timely completion of the need to pay taxes and administrative expenses. (F) to the relevant organizations and financial, tax, banking sector to understand, check the financial work, take the initiative to provide relevant information, and truthfully reflect the situation. (VII) to complete the company's other work. Article 3 The company's Finance Department consists of the chief accountant, accountant, cashier and audit staff. Before there is no full-time chief accountant, the duties of the chief accountant shall be assumed by the accountant. Article 4 The company's departments and staff for financial affairs, must comply with the provisions of this regulation. Financial duties Article 5 The chief accountant is responsible for organizing the following work of the Company: (a) the preparation and implementation of the budget, financial income and expenditure plans, credit plans, the formulation of financing and use of funds, open up sources of finance, and the effective use of funds (b) cost forecasting, planning, control, accounting, analysis and assessment, supervise the relevant departments to reduce consumption, cost savings, improve economic efficiency; (c) the establishment of a sound economic accounting system, the use of financial and accounting information for the analysis of economic activities: (d) to undertake the leadership of the company's other work. Article 6 The main duties of the accountant are: (a) in accordance with the provisions of the national accounting system, bookkeeping, re-accounting, reporting to achieve complete procedures, accurate figures, clear accounts, and report on schedule. (b) in accordance with the principles of economic accounting, regular inspection, analysis of the company's finances, costs and profits of the implementation of tapping the potential for increasing revenue and saving money, the assessment of the effectiveness of the use of funds, the general manager in a timely manner to put forward proposals for rationalization, as a good company counselor. (C) proper custody of accounting vouchers, accounting books, accounting statements and other accounting information. (D) to complete the general manager or deputy general manager in charge of other work. Article 7 The main duties of the cashier are: (a) conscientiously implement the cash management system. (b) the strict implementation of the limit of cash on hand, more than the part must be sent to the bank in a timely manner, do not sit on the cash, do not recognize the white against the pressure of cash. (C) the establishment of a sound cash cashier accounts, strictly audit the cash receipt and payment vouchers. (d) strict check management system, the preparation of checks using procedures, the use of checks must be signed by the general manager before taking effect. (e) actively cooperate with the bank to do a good job of reconciliation, reporting. (F) with the accountant to do a good job in a variety of accounts. (VII) to complete the general manager or deputy general manager in charge of other work. Article 8 The main duties of the audit are: (a) conscientiously carry out the implementation of the audit management system. (b) Supervision of the implementation of the company's financial plan, final accounts, extrabudgetary funds income and expenditure and financial income and expenditure related to the economic activities and their economic efficiency. (3) Detailed verification of the company's financial figures, amounts, deadlines, procedures, etc. are accurate. (4) Review the company's program information, contracts and other related economic information in order to grasp the situation, identify problems and accumulate evidence. (e) Correct the errors and shortcomings in the financial work, standardize the company's economic behavior. (F) for the company's financial work in the causes of the problems arising from the proposed recommendations and measures to improve. (7) to complete the general manager or deputy general manager in charge of other work. Financial Management Article 9 The accounting year begins on January 1 and ends on December 31st. Article 10 Accounting vouchers, accounting books, accounting statements and other accounting information must be true, accurate, complete and in accordance with the provisions of the accounting system. Article 11 financial staff for accounting matters must fill out or obtain original documents, and based on the review of the original documents to prepare bookkeeping vouchers. Accounting and cashier bookkeeping, all must sign the bookkeeping vouchers. Article 12 financial staff should be in conjunction with the general manager's office of the regular financial inventory, to ensure that the books and records of the physical, the money in line. Article 13 financial staff should be based on the books and records of the preparation of accounting statements reported to the general manager, and reported to the relevant departments. Accounting statements are prepared and reported once a month by the accountant. Accounting statements shall be signed or stamped by the accountant. Article 14 The financial staff shall exercise accounting supervision over the Company. The financial staff of the untrue, illegal original documents, inadmissible; records of inaccurate, incomplete original documents, to be returned, require corrections, additions. Article 15 financial staff found that the books and records and physical, monetary inconsistencies, should be promptly reported to the general manager or deputy general manager in charge of a written report, and request to identify the reasons for processing. The financial staff shall not have the right to deal with the above matters on their own. Article 16 The financial work shall establish an internal audit system and do internal audit. Cashiers shall not be concurrently in charge of auditing, accounting file keeping and registration of income, expenses, debts and debts accounts.