Technician College of the financial performance of the internal control mechanism

[Abstract] Technician College is to enhance the implementation of financial internal controls of Financial Management awareness, the establishment of anti-corrosion system, the importance of Financial Management performance measures. In this paper, the combination of theory and practice, the preliminary study of financial internal control mechanism Technician College performance issues.

[Keywords:] internal control efficiency of Finance Technician

Financial internal control is to achieve Financial Management objectives and the formation of an internal self-coordination and control system constraints, is a comprehensive control mechanism. Institute of internal control as a technician and management efficiency to control the financial risk management basis for the agreed objectives are met and is essential to maintain a good financial situation, this internal control mechanism to engineer the performance of Finance issues a preliminary study.


1 to establish the significance of financial internal control
College Financial Management technician charged with the financial revenue and expenditure budget, internal and external regulation of economic activities and staff the important role of income distribution, the power to establish a scientific and effective control mechanism, to guarantee the Institute of revenue growth, stability, balance and building equity in schools financial environment is of great significance. In recent years, technicians College major changes in financial work, changing the form of income and expenditure in the current financial situation more complex, internal control mechanism to promote the construction sector, strengthening the monitoring of the exercise of power constraints, the positive response to Financial Management, Law enforcement and administration of income distribution in various types of risk, to ensure the proper exercise of power in all aspects, and continuously improve the quality of University education has important practical significance.

1.1 The financial sector internal control mechanism is an important part of self-construction
Financial sector keep abreast of internal control mechanism the actual work of Finance, the financial work has its own Laws, which is inseparable from the work of financial control, is the important part of the financial operations and timely feedback and adjustment of Finance working procedures and requirements, timely development of the existing financial management in the new system and to propose measures to solve new problems, the construction of the anti-corruption objectives and requirements into the financial sector, financial sector regulate the whole process of the exercise of power, internal control mechanism is the construction of the financial sector important and dominant mechanism.

1.2 The financial sector supervision and internal control mechanism is needed to work
In recent years, provincial and municipal human resources and social security departments attach great importance to career and technical education, vocational and technical education market gradually increase the degree, the College of the secondary sector in the form of financial revenue and expenditure changes have taken place to some extent, the financial revenue and expenditure autonomy resistance has been improved. Therefore, the basis of the current financial supervision and control to further improve the financial internal control mechanism, the results for the consolidation of financial management, improve financial management level, fully integrated financial management resources, the establishment of constraints, coordination, interaction, science, applied financial management mechanism has a dynamic role.

1.3 The financial sector internal control mechanism is the source of effective measures to combat corruption
Internal control mechanism of the financial sector to give full play to the construction of anti-corruption department building caught the enthusiasm and initiative, the formation of the department discovered the problem, self-correction, the endogenous mechanism of continuous improvement, internal constraints and external oversight to achieve the organic unity of decision-making more scientific, more effective implementation, monitoring more effective, and fundamentally improve the capacity and level of anti-corruption [1]. the establishment of financial internal control mechanism to reflect the <<People's Republic of Budget Law "> as well as provincial and municipal Finance Bureau, the College issued by the spirit of the financial system, Institute of punishment and prevention system is to build an important part. by the financial power to run the program clear, strengthen the financial revenue and expenditure control measures, implementation of the financial status and responsibility to implement the requirements of the prevention of corruption in all aspects of the operation of power , and "treating the symptoms, effective prevention, long-term management", from the source to prevent the occurrence of financial corruption.


2, the contents of a financial internal control
2.1 The financial budget control
Technician College School budget is the main party, administration and implementation of financial management of budgetary control. School Party, School budget management administration is the supreme body of the budgetary control of the instructors, responsible for budget decision-making and regulation, to achieve the budget goals for the College negative leadership. College Financial sector is the control center of the budget and budget information processing center, have the primary responsibility for budget control, construction budget control budget execution system and the establishment of rapid information feedback channel, the responsibility to ensure the implementation of the budget of Finance in place. In addition the financial management staff is pilot implementation of the budget control and the "controller", the establishment of financial management controls to ensure that accountability mechanisms are important. First, SBU profit and loss budget of the system. SBU profit and loss budget for the purpose of the system is fine solution of Finance budget targets, the hospital each quantitative management of financial revenues and expenditures into the detail of Finance by SBU profit and loss budget targets will be fine solution, and then the concrete implementation through the functional departments to an accountability mechanism to effectively improve the financial management responsibilities of various departments to ensure the College budget goals [ 2]. Second, the budget of the contract control. Institute of all project planning, contract must be based on a budget. from the Institute of substance to monitor the use of financial resources, through the electronic management, sub-project budget, contract, control and budget execution processes, to ensure the dominance of budget control. Third, cash flow budget control. financial management to systems analysis, tracking, cash flow budget performance feedback, the "expenditure", "budget closed", "multi-level approval "," budget warning "means Institute of cash flow to master effective control.

2.2 The control of financial procedures
Institute of Financial Management Technician program is to improve the financial management of construction standards, and achieve financial management to standardize and institutionalize an effective and orderly path of direction, financial departments to establish procedures for internal financial management systems of the importance of limited benefit to strengthen the Academy performance and monitor the use of funds, help to improve the quality of financial information to ensure the financial records of the standards and integrity, contributing to improve the quality of macroeconomic management Institute. First, the establishment Expenditures of the program. strictly in accordance with the relevant financial system Shengshi College for business accounting, strict implementation of capital expenditure approval and audit procedures, functions and powers assigned in accordance with the handling, acceptance, approval and expenditure, the formation of Institute of mutual supervision and restriction mechanism inside. Second, cashier business executive. College Financial Sector The cashier must master and use <<Law of Negotiable Instruments >>,<< Bank settlement cash management approach >>,<< Interim>> and other Laws, and should strictly carry out the cashier business executive. teller business executive should be allowed to School aware of all the faculty, to ensure that the management of revenue and expenditure of financial funds and orderly and efficient conduct of. Third, the accounting job work procedure. including income, expenses, billing, accounts, reconciliation, issue a check, bank transfer, cash access, financial records, financial information such as work procedures, adhere to the "balance of payments basis, the licensing procedures for management" principle, the emphasis on financial process management, improve the management key.

2.3 Financial Settlement Control
College financial settlement technicians work functional departments of Finance. Responsible for the Institute of funding, the daily settlement of funds and management controls. On the financial settlement clearing work to implement effective controls to regulate capital flows effectively and flexibly control the proper use of funds fully tap the efficiency in the use of funds, balanced funds turnover, quickly exhaust the system of capital loss and waste, reducing Institute of additional financial costs and increase the effectiveness of the management of Finance plays an important role [3]. First, unified account management. Institute separation of the two units of school financial accounts, centralized management, through the internal settlement, regulate the operation of funds, strengthen the supervision of the units of capital, elimination of income or sit, interception, misappropriation of funds of the risks, to improve capital efficiency. Second, the establishment of electronic Clearing statistical system. Technician College Financial are municipal financial management, and municipal financial management to maintain online electronic settlement services, online payment, online check, bills and settlement, the normal balance of payments in time for the College to provide billing information services. hospital staff opened Wages account inquiry system to allow workers to master personal distribution of information. The two online financial settlement case registration statistics and analysis of the financial revenue and expenditure for the College administrative control to provide accurate information.

Third, strict procedures for hospital and outside income and expenditure account, balance sheet-related expenses based on the implementation of financial systems, to prevent disorderly operation, leapfrog approval, approved retroactively the financial balance sheet and other non-standard behavior.

2.4 Financial allocation and control
College Financial allocation and control technicians means the main cause of development needs, a reasonable allocation of funds to the two units, the use of funds and implementation of scientific management, improve efficiency of capital use. This is to give full play the enthusiasm of the secondary units and independent schools of a positive role, while this mechanism is "double-edged sword," the use and management of funds, higher demands. First, to establish a fair distribution. from the school size, number of professional teachers and students with teaching conditions comprehensive evaluation to determine the ratio. Second, the distribution amount is determined, the two units of the rapid development of specific income distribution plans to the party and government-run Institute of Finance submitted for approval. to approve a financial project completed by the Treasury to include financial management by objectives . Third, the Treasury, the Audit Office on two units jointly monitor the project implementation process, timely guidance, timely detection of problems and timely feedback in a timely manner to solve the problem.

Links to Research Papers Download http://www.hi138.com 3 the effectiveness of financial internal control
Technician, Department of Yancheng Institute of Vocational and Technical School a national model, with the Institute of the reform and development, financial revenue and expenditure increased annually in recent years, college finance the implementation of internal control mechanism has achieved remarkable success, mainly reflected in:
3.1 sound financial system
Strengthen the financial system construction is to improve the effectiveness of financial internal control precondition. Institute fully implemented on the basis of superior financial regulations, developed a number of categories of hospital financial management system, including "<Yancheng Institute of technicians responsible for the financial management of the work of staff>> , "<" fifteen "Yancheng Institute of Financial Management Technician planning >>,<< Yancheng Institute of Finance approval process engineer technician >>,<< Yancheng Yancheng Institute of reimbursement norms >>,<< technicians College Financial Supervision>>, <<Yancheng Institute of Finance working corrosion technician views >>,<< Yancheng Institute of Finance Financial Internal Control Technician opinion>> and so on, through institutional building and implementation, which greatly improved the political quality of financial management and business quality, and enhance the financial management awareness, has formed "system lead, and operating norms," ​​the financial management features.

3.2 The ability to enhance the corrosion
Strengthen the financial internal control system is an important way to prevent corruption. Of Finance department has established internal control mechanisms, the implementation of forecasting, approval for reimbursement of mutual restraint and internal information public, and consciously accept the Court of Auditors and the Commission for Discipline Inspection and supervision. Over the years, the School Finance working from the end of the financial sector failures occur, financial corruption, events, financial managers are able to consciously resist the financial behavior of non-standard, prudent approach to financial exchanges outside of work, and always maintain honest and finance, Independent finance. as the main building of the budget in the teaching , adhere to the science budget, to eliminate "human budget" expenditures for the Institute of fair play escort role.

Improve service quality and efficiency of 3.3
Strengthen the financial internal control mechanism to improve service quality is essential. Of Finance departments have always maintained the same hospital financial services outside the hospital, staff at all levels of leadership and service in line with the two departments, Department of Management Department of the same personnel and retirees in the same post work requirements, to the warm, efficient and rigorous work to complete the daily financial operations, through the reimbursement program promotion, salary card issuance, card system for reimbursement, public notice fees, special funds dedicated mechanism, the standard amount of cash expenditures, financial system audits , step by step one by means of examination and approval of the application procedures and controls, and effectively improve the efficiency of financial management, 2008, 2009, the college savings 3.25% of total expenditure and 4.35%. Institute of the financial sector are all full range of services recognition of teachers and students over the years has been rated as advanced units of College. In previous upper management of the financial inspection and financial evaluation of all qualified units.


References
[1] Xie Jianping. Financial management: new concepts and localization of [M]. Beijing: China Renmin University Press ,2004:151-152.

[2] ���������� Arnold. Financial Management [M]. Translated by Jiao Xu Feng. Beijing: China Machine Press ,2005:135-136.

[5] Matilda new, Liu Guocheng and so on. Work Standard Accounting Practice guidelines based on [M]. Beijing: Democracy and Construction Press ,2004:171-174.

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