Problems and Countermeasures in Financial Management
Talking about the Problems and Countermeasures in Hospital Financial Management
With the deepening of China's accounting system and financial system reform, it has promoted the good development of medical financial management. Hospital financial management refers to the economic management activities that consume public resources in providing medical services to the society. It includes three stages: medical budget preparation, budget implementation, budget evaluation and analysis, and three main contents: internal control, asset management and financial supervision. Establish a good financial management mechanism, improve the hospital financial management system, and promote the development of medical and health undertakings. However, there are still some problems in some details, which need to be further strengthened, improved and improved. Therefore, according to the principles and basic tasks of hospital financial management, combined with some existing management deficiencies, some suggestions are put forward.
First, the hospital financial management problems
1, lack of financial awareness, improve the overall quality of the financial team.
In recent years, from the overall quality of hospital financial personnel, the overall quality is low. Mainly in the management concept and innovation consciousness is not strong; The theoretical foundation is weak, the knowledge structure is aging, and the work quality and efficiency are not high. The situation of the staff in the hospital financial management department has not changed much. Many financial personnel have low professional quality, no financial-related education, and are busy with finance all day, but there are few opportunities for training and further study, and they lack the update of financial knowledge and broad vision. The problem of fewer people and more things has been puzzling the financial construction and development of hospitals. Hospital financial work is an important management department of hospital construction and development, which has the function of providing important basis for hospital development. In this case, how to better play the role of hospital financial management and improve the overall quality of the financial team.
2. Shallow management and lax internal control.
There are still some phenomena in fund management, such as lax fund management, scattered financial power, inadequate implementation of rules and regulations, lax monitoring of financial behavior, chaotic financial order and weakened supervision function.
At present, the economic situation of hospitals has not fully adapted to the requirements of national hospital economic management reform. Many hospitals have set up economic management departments and financial departments to conduct accounting separately, with overlapping institutions, many funds management and multiple sets of accounts accounting, resulting in scattered funds, incomplete accounting contents, backward accounting methods and poor accounting monitoring, which restricts and weakens the unified leadership of hospitals in financial and economic work. With the future hospital reform, hospitals, as independent institutions, have the same risks as enterprises.
3. The budget is unscientific and ineffective.
Hospital financial budget management is an annual financial revenue and expenditure plan that makes overall arrangements for various financial activities of the hospital according to the hospital's functions, tasks and development plans, and is the basis for compiling departmental budgets. However, some hospitals do not attach importance to the financial budget, and the preparation methods and processes are unscientific. Budgeting is basically calculated by leaders and financial departments according to the final accounts of the previous year, which lacks the necessary pre-demonstration and post-evaluation process, the guiding role of economic behavior, and the scientific, operable and effective control and supervision. Even if the budget is prepared, the financial department cannot effectively implement it because it has not been supported by other departments during the budget preparation process.
4. Fixed assets accounting is untrue and accounting information is distorted.
The current "Hospital Financial Management System" stipulates that the fixed assets of the hospital should be allocated according to a certain proportion of the book value for the renewal and major repair of fixed assets. The essence is the provision of fixed assets? Depreciation? Fixed assets accrual? Depreciation? Reflected in? Special fund-repair and purchase fund? , but there is no corresponding setting? Accumulated depreciation? As a deduction of fixed assets, this subject reflects the net value of fixed assets and accumulated withdrawal funds. As a result, hospital assets are false and financial information is distorted. The renovation of fixed assets such as outpatient building and inpatient ward building to improve the medical environment should also be included in increasing the book value of fixed assets.
Second, the countermeasures to strengthen hospital financial management.
1, improve the comprehensive quality of hospital financial personnel
To improve the overall quality of the financial work team, we must first improve the qualification standards of accountants to meet the needs of financial management in the development of health undertakings under the new situation. Secondly, strengthen the continuing education of accounting personnel. The hospital takes time from time to time every month, organizes financial personnel to learn financial knowledge, and helps them to improve their quality, master policies, update their knowledge, broaden their skills, keep pace with the times, constantly find gaps and constantly improve themselves through training. Through their own influence, directly or indirectly improve the work of others and the entire internal control environment. Third, while establishing a set of systematic professional ethics, we should increase the punishment for violators, so as to restrain and manage the professional ethics of accountants. In short, it is necessary to comprehensively improve the professional judgment ability and professional ethics level of accountants, continuously improve the financial analysis ability of accountants, provide decision-making information for leaders in time, and prevent financial risks.
2. Strengthen and improve hospital financial management.
Implementing centralized management, further strengthening the financial management of hospital administrative leaders, strictly implementing centralized and unified management of funds and enhancing the macro-control ability of hospital administrative leaders are important ways to alleviate the contradiction between supply and demand of funds. We should reform and improve the current financial management system as soon as possible, fundamentally overcome and correct the tendency of departmentalism and decentralization in the financial field of hospitals, establish human rights in administration, establish affairs in departments and establish money in finance. The implementation of centralized financial management is conducive to the financial department to strengthen the management and control of the income of the medical department and give full play to its supervisory role.
3. Strengthen hospital budget management.
Hospital budget is an important part of financial management. Strengthening hospital budget management is conducive to rational allocation of hospital resources, achieving balance of payments and coordinating the work of various departments in the hospital. Hospital budget includes income budget and expenditure budget. The income budget should be compiled in accordance with the standards of medical charges stipulated by the Ministry of Health, and calculated according to the relevant business volume, with benefits as the main body, and strive to be scientific, reasonable and true. The preparation of expenditure budget includes personnel salary, water, electricity and fuel, as well as business expenses, material expenses and equipment maintenance expenses required for ensuring medical services. In the process of compiling, those with quota shall be compiled according to quota, and those without quota shall be compiled according to actual conditions. After the preparation is completed, it will be discussed and approved by the hospital office. On this basis, strictly control the expenditure of the current year, decompose the total budget into relevant departments, give full play to and mobilize the enthusiasm and creativity of employees, promote departmental management, improve service quality and improve social and economic benefits.
4 Countermeasures to strengthen the management of fixed assets
In practical work, we should strengthen the management of current assets and improve the efficiency of capital use. Fixed assets must be managed from demonstration, decision-making, construction, installation, delivery, cleaning and other aspects, which is conducive to improving the social and economic benefits of fixed assets investment and making fixed assets play a role. At the same time, the hospital should take inventory regularly or irregularly to ensure that the accounts are consistent with the facts, find and plug management loopholes in time, properly handle and solve various problems, and formulate corresponding improvement measures, such as increasing? Accumulated depreciation? Accounting subjects. In view of the fact that the hospital's fixed assets are not reflected after extraction and purchase, which leads to untrue hospital assets and distorted accounting information, it is suggested to supplement them. Accumulated depreciation? Subject, to ensure the safety and integrity of assets.
The more the economy develops, the more important financial management becomes. Nowadays, hospital financial management should actively adapt to the new ideas and new management methods of relevant national financial laws and regulations, popularize some new financial management methods, and continuously promote the improvement of hospital financial management efficiency.
On the Problems and Countermeasures in the Company's Financial Management
With the rapid development of economy, there are still some defects in enterprise financial management. At present, the financial management of Chinese enterprises has gradually become the core position of enterprise management, and it is also a very important link for enterprises to improve economic efficiency. At present, many enterprises are still far behind developed countries in financial management due to the influence of scale and lack of funds. In view of the problems existing in the company's financial management, this paper puts forward corresponding countermeasures.
order
Most enterprises in China are troubled by financial problems. Due to the relatively small output scale and low technical content, influenced by the traditional system and external macro-economy, there are cases in which the financial management of enterprises does not adapt to their own development and the development of market economy.
First, China's corporate financial management problems
(A) insufficient attention to financial management
Some enterprise personnel, especially some leaders, have insufficient risks, great internal pressure and weak financial management consciousness. Some managers even ignore the management of laws and regulations, only act according to their own will, and fail to pass relevant rules and regulations. They can't really improve the overall quality of employees by perfecting rules and regulations, and realize the development goals of enterprises by increasing income and reducing expenses.
(B) the financial staff's business level is relatively low.
With the deepening of the economic system, financial work also plays an important role, and financial personnel are the important undertakers of financial work. Their quality determines the development of the enterprise. A qualified financial personnel need to go through formal and systematic training, obtain accounting qualification and accounting computerization certificate before they can take up their posts. In some enterprises, the quality of accountants is narrow and the skills of computerized operation are poor, which can not meet the requirements of the new era for accountants. Even the financial personnel of individual enterprises have not received professional training.
(C) the foundation of financial management is relatively weak
Some enterprises have weak financial management foundation, unclear division of internal management responsibilities, and imperfect post responsibility system for accounting managers, so some bookkeepers, managers and custodians do not have a good separation system, and most enterprises just copy the past operation mode, which has not played a good guiding role. Because the consciousness of leaders is relatively weak, the quality of financial personnel is not high.
(D) Enterprises lack a truly effective supervision system
The financial departments of most enterprises don't really focus on accounting. Most enterprises only pay attention to management and ignore accounting, and adopt the post supervision way. The internal audit of enterprises is mainly controlled by leaders, but it is only formally independent, and the external audit is driven by power, which generally leads to the backwardness of the supervision system.
Second, to strengthen corporate financial management related countermeasures
The problems in enterprise financial management are mainly caused by personnel and internal management mechanism. In order to develop, we need to start from several aspects.
(A) to strengthen the financial management awareness of enterprise employees
Only when enterprise leaders pay more attention to financial management can we ensure the coordination between departments and make employees fully realize the importance of financial work. Through the study of Accounting Law, Budget Law and other laws and regulations, employees of enterprises need to put aside the narrow concept of financial management in the past, comprehensively improve the financial management awareness of all employees, thoroughly exercise the corresponding functions and powers of financial departments and financial personnel according to law, strictly supervise accounting, and truly strengthen economic management benefits.
(B) improve the quality of financial management personnel
2 1 century, accountants need to pay attention to professional ethics, consummate professional skills and have higher innovation ability. Only in this way can they really adapt to the development of domestic and international market competition. To comprehensively improve the comprehensive quality of enterprise financial personnel requires the joint efforts of the state and enterprise financial personnel. On the one hand, they need to strengthen the follow-up education of financial members, formulate and promulgate corresponding accounting standards through scientific teaching methods, and increase the corresponding supporting training system. It is very important for enterprises to force financial managers to receive follow-up education. Only by constantly improving the professional skills of financial personnel can we ensure the sustainable development of enterprises.
(C) continue to strengthen the basic work of enterprise finance.
In order to standardize the financial work of enterprises, we must improve the scientific and effective financial management system, clearly divide the functions and powers of financial personnel, and form an all-round balance mechanism. In order to ensure the effective supervision and control of economic business, financial managers are required to control economic business matters and operate in strict accordance with the procedures stipulated in accounting matters, so as to prevent economic fraud, ensure the rapid and smooth operation of economic business and clearly define economic business. Clearly define the responsibilities of the examination and approval personnel, handling personnel and financial management personnel, and ensure that the examination and approval personnel, handling personnel and financial management personnel of accounting matters realize the separation of responsibilities and the restriction of powers and responsibilities.
(D) A relatively perfect internal control system has been established.
Enterprises need to formulate a series of supervision principles, supervision contents and corresponding supervision responsibility system according to their own actual conditions. Only by standardizing and institutionalizing internal supervision, paying close attention to the implementation of relevant internal control policies, establishing corresponding responsibilities between internal control and internal supervision, and giving full play to the role of internal supervision and all-round control in the whole process. At the same time, it is necessary to broaden the scope of inspection, cover all businesses as much as possible, inspect important businesses and posts, and inspect and audit key and difficult issues. At the same time, it is necessary to strengthen internal audit, give full play to the preventive role of internal audit, and truly play a supervisory role. At the same time, unit leaders need to attach importance to the role of internal audit ideologically, constantly strengthen the system of internal audit, clarify the purpose of internal audit in enterprises, and achieve institutionalization and seeking truth from facts. Facing the problems in financial management objectively and fairly. Modern enterprises also need to establish relatively independent internal audit institutions. Only in this way can we strengthen the implementation effect of enterprise internal control decisions and turn the past post supervision into pre-event and in-event supervision.
Three. conclusion
At present, many enterprises have unclear accounts and confusing information, and it is possible for business leaders to commit fraud and accept bribes at any time, leading to the phenomenon of false profits and real losses. Therefore, in order to strengthen the construction of enterprise financial management, it is necessary to train financial managers accordingly, strengthen the quality of employees and constantly improve the legal literacy of enterprise managers, so as to truly change the relatively backward policies and broaden the financing channels for enterprise development.
Research on the Problems and Countermeasures of Enterprise Financial Management
Under the condition of market economy, enterprise economy, as an important part of China's economic development, has increasingly become an important force in economic reform and development. As the core link that restricts the development of enterprise economy, the mature and effective operation of enterprise financial management is the key factor to measure the potential and prospect of enterprise economic development. Starting from the goal of enterprise management, this paper discusses the characteristics and existing problems that restrict enterprise financial management, and makes a preliminary discussion on further perfecting enterprise financial management and promoting the scientific development of economy.
Keywords: Countermeasures: financial management, enterprise market economy
Enterprise financial management is an important driving force for the development of enterprise management under the condition of market economy, which has an important impact on reducing enterprise operating costs, improving economic benefits and improving enterprise core competitiveness. In order to give full play to the role of enterprise financial management system reform in enterprise economic development, we discussed the characteristics, target orientation and existing problems of enterprise financial management, with a view to finding an effective way for enterprise financial management reform in China, improving the level and ability of financial management, improving the incompatibility between enterprise management and economic development, and promoting the benign development of enterprises.
I. Question: Interpretation of the objectives and characteristics of enterprise financial management.
According to the usual explanation of classical economics and management, the so-called enterprise financial management is an economic management enterprise that integrates various financial resources, organizes daily investment, cost consumption and capital circulation activities, and handles various financial relations of enterprises through manpower, material resources and financial resources. From the perspective of operational research, enterprise financial management includes the management and research of enterprise financing, investment, budget and distribution. Enterprise financial management is a core content of enterprise management, which is related to the cost accounting and daily operation of enterprises, and ultimately determines the economic benefits and social competitiveness of enterprises. Therefore, it is the first problem to be solved in the reform of enterprise financial management system, the starting point of correctly understanding the significance of enterprise financial management and the intersection point of implementing specific reform items of enterprise financial management, and the theoretical and practical requirements for the scientific development of enterprise economy. Specifically, on the one hand, as a key factor to integrate enterprise reproduction, enterprise financial management is of great significance from the perspective of invigorating enterprise distribution. On the other hand, in order to achieve the expected goal of enterprise financial management, that is, the process of using certain financial means to achieve the expected results under certain circumstances and conditions through the pre-established blueprint for enterprise economic development can be said to be the banner and helmsman of the whole financial management work. The success or failure of enterprise financial management is directly related to the life and death of enterprises. Only with reasonable positioning and effective management can the development of enterprises enter the predetermined track, realize the reasonable flow of enterprise funds and quickly improve economic benefits.
Starting from the goal orientation of enterprise financial management, we can find that enterprise financial management has its own laws and corresponding characteristics, which is an inevitable and essential connection in the process of enterprise financial management that is not subject to people. Specifically, it can be summarized as follows: First, the nature of enterprise financial management determines that enterprise financial management is a complex system engineering, involving a wide range. As far as the internal development of enterprises is concerned, it covers almost every link of production, distribution, exchange and consumption, and each link is inextricably linked with finance or funds. In order to improve the efficiency of the use of funds, each link or each department involved in each link should be guided and constrained by financial management. Second, enterprise financial management has strong permeability, unchanged indicators and high sensitivity requirements. Under the modern enterprise system, an enterprise, as an independent legal person or the main body of market competition, must tighten the relationship between the cost budget and the actual capital income and expenditure, so as to be invincible in the increasingly fierce competition, and constantly improve the technical means and personnel quality in financial management, so as to improve the operating income of the enterprise and promote the increase of employees' income. First of all, it is reflected in the degree of completion of various financial indicators, so it is an important touchstone to measure the success or failure of enterprise financial management.
Second, the problem analysis: problems in enterprise financial management
Through the analysis of the target orientation and characteristics of enterprise financial management, this paper tries to investigate the conditions of modern enterprise system and the factors that restrict the level of enterprise financial management, and finds that the following problems are important aspects that restrict the development of enterprises in the future, so as to seek advice from academic colleagues.
(A) unreasonable sources of funds have affected the financial management of enterprises.
As far as the sources of funds in China's current enterprise financial management are concerned, most of them refer to the financing theory of western countries, and then this is no longer suitable for the actual development of China's enterprise economy. If we copy it mechanically, it is obviously shooting ourselves in the foot, which is an important reason why the financial management of Chinese enterprises has not been paid attention to. China undertook most of the business operations through equity financing without capital cost. This vicious circle of unfairness has seriously hindered the normal development of the market economy and endangered the international competitiveness of China enterprises.
(B) the lack of effective enterprise financial management system, financial budget
Effective and systematic financial budget directly affects the overall planning and future development pattern of enterprises, which is the bottleneck problem in financial management of enterprises in China. If it is not solved well, it will definitely affect the process of enterprise financial management system reform. At the same time, we should also see that the lack of specialized budget institutions within enterprises also makes this process greatly slow, which is not conducive to the scientific development of enterprise financial management methods.
(C) corporate financial information distortion, affecting corporate financial decision-making.
Because the financial information of an enterprise is communicated step by step rather than directly through the decision-making department, from the perspective of the whole enterprise, the phenomenon of information loss and misstatement caused by interest conflict will inevitably affect the overall research and deployment of the enterprise, which is not conducive to quickly solving the outstanding financial problems of the enterprise.
Third, solve the problem: the path of effective financial management of enterprises.
As far as the opportunities and challenges faced by enterprise financial management are concerned, we should be cautious about the problems existing in enterprise financial management, effectively avoid those unreasonable factors that have appeared and have adverse effects, improve management methods, rationally use resources, and promote the management level to be greatly improved.
Establish and innovate the theoretical system of enterprise financial management, and provide an effective way for the source of enterprise funds. Proceeding from the overall situation, we will continue to pay more attention to and invest in enterprise financial management.
Establish an effective budget model and a comprehensive reform system. To change the traditional extensive concept of financial management, it is necessary to establish? Dense? Financial management concept, financial management, improve the overall strength and control ability of financial management.
To sum up, we also need software facilities for financial management of major enterprises, such as the overall decision-making ability of top management and the comprehensive quality of managers. Starting with strict financial internal control, continuously reducing the financial management cost of enterprises, improving operating efficiency, and realizing the optimal allocation of liabilities, assets and investment are ultimately conducive to the benign development of enterprise economic development.