Improve primary and secondary schools to explore effective ways of financial management

Paper Keywords schools improve financial management
Abstracts related to financial management is the normal operation of the school and the foundation of sustainable development work. The level of financial management of the school directly restricts the financial work. Therefore, the primary and secondary schools must attach great importance to financial management, financial management ways to improve this paper, starting from the actual work, Analysis of the primary and secondary schools to enhance the level of financial management and effective way to communicate with their peers to achieve a common purpose to improve.


First, the implementation of a comprehensive budget, regulate financial management
(A standard budget approval process
Financial management in primary and secondary schools, often the problem is that budget overruns, The main reason is this: financial budget approval process is not standardized and therefore need to regulate financial budget approval process. One of the primary and secondary schools must go through a strict budget approval program, did not pass without the approval of the firm can not perform all of the expenses incurred, the amount in the budget must be within time and budget, the second is accounting center during the budget review, the network must be reviewed and the actual check of computerized combination to ensure the authenticity of the financial budget request, accurate and scientific, the accounting center must apply for units of the original documents for accounting and financial operation and approval of the legality of the business occurred in the economic, financial operation is normal, the original certificate meets the requirements of responsible if there are problems, must be held responsible person's responsibility, third, strict control of budget overruns. generally does not allow budget overruns, I do need additional funds, it must be related to the school's principal and vice president in charge of finance also signed by the relevant department devoted to the school's financial report written application, approved according to provisions of the rear, four are strictly financial budget approval accountability. principals are primarily responsible for financial management, is a vice president in charge of finance mainly responsible, the relevant enforcement officers are directly responsible. The person in charge of primary and secondary schools must apply for funding for the legitimacy of the business, authenticity, and is responsible for budget implementation.

(B) focus on financial analysis of the results of budget implementation and processing
One of the primary and secondary schools should attach great importance to the implementation of financial budget analysis and processing, the results of the implementation of financial budget analysis and processing end of the year as school leaders an important indicator of the appraisal, the second is the budget unit's financial budget implementation, by the school organization of personnel and accounting for inspection evaluation, budget execution was for the good schools, you can use the normal balance of funds to reward a certain percentage of the poor implementation of the units of the responsible person informed criticism will be given three financial budget for the poor implementation caused huge economic losses, seriously affected the normal operation of schools, should be given appropriate administrative sanctions or certain economic penalties.

(C to strengthen the management of the procurement process
First, primary and secondary schools according to their actual with the buyer responsible for financial management, and second buyer for the procurement of bulk materials required for the schools to do move the project leader (IMS) standard, the contract signed, recorded and supervision, Third, strict implementation of the procurement budget reporting system, must be declared in accordance with the provisions of the financial budget, the establishment of a detailed list of procurement reporting, the four procurement list must declare the details for the purchase of materials for detail, generally at least include the following: equipment or material name, specifications, quantity, budget and funding sources for large equipment purchases, must organize the relevant departments of the equipment use, utilization, purchase and maintenance costs need to be scientifically demonstrated. Fifth, the school's financial procurement departments to do a detailed accounting, strict equipment and materials reimbursement so as to ensure acceptance, registration, storage, etc. procedures are complete, the accounts and in-kind match.

Second, improve the financial accounting, expenditure management specification
(A perfect balance of payments accounting, reinforce the management infrastructure
1 standard cash management school
Primary and secondary schools should be strictly enforced financial sector Provisional Regulations on cash management, prevent the occurrence of illegal use of cash, according to relevant provisions of the approved amount of cash, accounts unit must be strictly kept, to prevent bad financial behavior to prevent loopholes in financial management.

(2) improve the income of the financial management
One of the primary and secondary schools throughout the implementation of the financial revenue management control of its legality, legitimacy, integrity, implementation of strict supervision to prevent the existence of funds in accounts outside, put an end to illegal accounts and engage in true and false accounts, unlisted accounts and other means to deceive; Second, focus on school fees, bills and other fees and charges be strictly checked. The third is to improve capital verification, assets illegal operation or prevent the legalization of illicit assets.

(3) Strengthen financial management expenses
First, the strict management of expenditure of funds authenticity, integrity, legality, prevent false statement of expenditure items, low-cost high-invoices, and other financial impersonator illegal phenomenon, and second, whether the verification of accounts and in-kind match, especially a variety of original bills, certificates, engineering contracts, audit findings, meetings, etc., must meet each other and the third is related to carrying out infrastructure projects accounting, it must match with in-kind, four are doing a good job Hetui, supervision of expenditure transactions, prevent the use of false invoices back offset, and deceit. Links to free download http://www.hi138.com
4. To strengthen the current account management
First, schools should establish a detailed ledger of transactions, between the amount of legitimacy, authenticity control, prevent the occurrence of balance of payments current account into the accounts of affiliated, to avoid acts of supervision and management of the budget, establish regular payments clearing system between the school ensure timely settlement. is the key to view the authenticity of the business economy, legality, rationality and the third is good management of the borrower, in principle, the borrower generally does not allow individuals to units, to prevent the borrower does not have retroactive or beyond time and so occurrence, to avoid bad debts, bad debts and other economic losses.

(Two complete asset accounting, asset management, to enhance the level of
First, strengthen the project accounting, project time after settlement of the accounts included in fixed assets, the second is the implementation of fixed asset ledger management, accounts and reality prevent loss of state assets, the improvement of the fixed income asset management, a database procedures, strengthening of fixed assets clean-up, inventory work have checked whether the time recorded in fixed assets, fixed assets, general ledger, subsidiary ledgers and assets and memorandum accounts within the school are consistent with the accounts and are the same. Fourth, do the reporting of fixed assets, disposal processes and authorities approval.

Third, insist on effective monitoring, management system in place to ensure
Financial management supervision is to ensure that the financial management system put in place effective measures. First, build leadership monitoring responsibility, the second is responsible for building a mass surveillance system, in particular, to strengthen democracy within the school's financial management, improve school teachers to participate in the initiative, the three insist community supervision and accountability, monitoring and management to build three-dimensional network.

Fourth, strengthen financial management, team building, improve financial management
First, to strengthen the business school finance staff training, and continuously improve the quality of their financial expertise; second is to encourage the majority of faculty members actively involved in financial management, financial management for school improvement and the third is to strengthen the general staff and accountants of political theory education, and continuously improve the quality of its political, fourth is to strengthen the financial aspects of the law, discipline, growing respect for the law.


References:
[1] Chen. On the level of financial management to enhance the school means of the modern commercial .2010.

[2] Ma Shuzhen. On the new situation of rural primary and secondary financial management. Charming China .2009. Links to free download http://www.hi138.com