Risk is one of the basic concepts of modern financial management and an important category that runs through modern enterprise financial management. The following is my graduation thesis on financial management for your reference. On the graduation thesis of financial management: the importance of financial management in public institutions

In recent years, the operating system of public institutions has been revised. With the gradual deepening of the reform system, the management systems of various departments in the institutions have also begun to change. Financial management is an important department in public institutions, and the original accounting methods of financial departments are different from the relevant systems of public institutions. Therefore, the financial management system in public institutions does not adapt to China's financial management system.

1. Financial characteristics of public institutions

Due to its own characteristics, most public institutions in China are not self-sufficient, and they need funds from the financial department when they carry out various activities and deal with incidents, and almost all the funds from the financial department are annual tax income. Due to this particularity, the work of the financial department in public institutions is different from that of large private enterprises, and the role it plays in the unit is also different. From this, we can see that public institutions.

ii. financial management in public institutions

1. the role of financial management in public institutions

under the management system of our country, the work of public institutions has its particularity, which runs through the core concept of people-oriented, carries out work with the mentality of serving the people wholeheartedly, and mainly carries out public welfare activities. In such a working environment, the main task of financial management in public institutions is to manage and scientifically allocate various resources, rationally divide some resources into various executive departments in the unit, and coordinate all departments to carry out their work effectively. In practical work, the main functions of financial management of public institutions include: at the beginning of the year, budget the overall capital opening this year according to the actual situation; Manage the funds that the integration unit fails to withdraw in time every year; Secondly, manage and calculate the assets of the unit; Calculate the expenditure funds of the actual business of the unit every year; Also manage the funds applied for each project in public institutions;

2. Disadvantages of financial management

Financial management in public institutions, due to the particularity of income and the reform of the work of public institutions in modern China, is prone to many problems in actual operation, including internal problems in work and uncontrollable problems caused by external factors. In this paper, the internal problems of financial management in public institutions will be briefly described and analyzed, while the external problems caused by national macro-control remain to be seen.

(1) The external environment causes the imperfection of the modern system

With the gradual deepening of the reform of the management system of public institutions in China, while the reforms of various departments of public institutions in various provinces are still going on, a considerable number of members have seized the loopholes in financial management and control, which has caused adverse effects, mainly reflected in the execution. Due to the imperfection of the financial management system, there is a lack of strict control over the management of unit funds. When the unit applies for project funds from the superior, the project lacks necessary demonstration, which leads to the disconnection between the actual funds and the project, and no or a small part of the funds are used in the corresponding projects, which leads to the ambiguity of the use records of funds in financial management.

(2) Insufficient implementation of financial management

Due to the lack of planning in the use of funds in public institutions, the management of the financial department of the unit is difficult. Moreover, the financial department has settled the general ledger in the later stage, and the department has not made strict plans in the early stage. Every time it settles, all departments are reporting to the financial department, which is likely to lead to exceeding the total budget of this year, and working in this mode has made some members take advantage of loopholes, resulting in unclear capital flow.

(3) Looseness of financial management budget

Some financial management departments in public institutions are loose themselves, among which the unknown link of impact and capital loss mainly lies in the departmental budget, and unreasonable planning is made in the actual budget, which leads to the fact that the funds are not used in practice, such as wasting in the budget, departmental personnel using public funds to travel, public vehicles exceeding the standard, eating and drinking public funds, and lying about entertainment expenses, which seriously leads to insufficient funds in public institutions. In the financial management, there is no detailed plan for the unit funds. For example, according to the actual situation this year, sufficient funds are reserved for important projects throughout the year, and other funds are used to continue the project implementation after the export projects are insufficient in actual implementation. Such a situation for a long time will lead to unclear use of departmental funds and difficulties in later work.

(4) Personal violations in financial management

Due to the reform of the management of public institutions, financial management has changed, and financial management staff rarely have time to study at work, so financial management staff will have insufficient backup knowledge storage, and employees will have mistakes in their long-term work due to their lack of working skills. In addition, the articles of association of the financial system of the company do not pay attention to the integrity of the operation process, or only pay attention to the complete assumption of its working system, and the supervision of the work is not perfect, which leads to the employees having time to drill when they make mistakes in their work, which leads to accounting accidents in order to make up for their own mistakes. Therefore, the nonstandard work quality and professional skills of financial management staff have led to problems in financial management of public institutions.

3. Ways to improve financial management

1. Importance of improving financial management

The financial management department is the core department of administrative institutions, which plays a great role in the work and is an important part of the department's work. Therefore, it is an important link to effectively adapt the financial management department to the current management system of public institutions in China. Giving full play to the role of financial management can promote all departments to maximize the use of funds in practical work and make China's.

2. Ways to improve financial management

(1) Strengthen financial management system

Re-establish a healthier financial management system according to the actual situation of each institution. When establishing the system, we should pay attention to changing the project workflow of the institution. For example, before the actual project is launched, the subordinate department will make a detailed project budget. The financial department inspects the funds needed by the project according to the actual situation and makes a special fund to avoid problems before the project is launched. It can also require the department to make work arrangements one year in advance and apply for funds from the financial management department, which can better prevent the phenomenon of insufficient funds, and pay attention to the contradiction between systems when establishing the system, and standardize the consumption system and vehicle management system of the department.

(2) Strictly check when implementing the system

After the introduction of the corresponding management system, the financial management department should strictly check when adapting to the system and make corresponding plans for the major and important expenditures of the unit. In the supervision department, the financial expenditure is to record the use of project funds in detail, and analyze the actual data of fund use every year, and make a corresponding summary at the end of the year. In the work, it is necessary to analyze the current situation in a short period of time, and sort out the information to the higher authorities, so as to make the latest arrangements for the work of public institutions quickly according to the facts.

(3) Training the employees of the unit

Because the financial management workers themselves play a decisive role in the finance of public institutions, regardless of the macro-control of the country or the factors caused by the internal management system for accounting workers, which are mainly caused by the lack of knowledge storage of the financial management workers themselves, external factors will be overcome by improving the quality and knowledge reserves of the workers themselves. At the same time enhance the role of financial management in public institutions, so constantly enriching the knowledge storage of workers at work can effectively solve the problems in the unit. At the same time of social development, they are required to constantly consolidate what they have learned. While solving their own technical problems, accounting workers can feel the importance attached by the unit, on the one hand, they can supervise the work of accounting workers, on the other hand, they can feel the importance attached by the department to their own development, feel the care of the department, improve their loyalty and avoid it.

IV. Conclusion

The financial management department is an important part of public institutions. At present, China's economic development is constantly maturing. If China's social economy is to achieve sustainable development, it is the main content and the most fundamental factor to attach importance to the financial management system of public institutions. At work, the staff of the financial management department should pay attention to China's economic development, make a correct understanding of the current system, grasp the nature of the work of public institutions, and control the cost of construction projects in the actual project development, so as to effectively play the role of financial management in the actual unit work, make their own contributions to the national economy, and promote the sustainable development of China's overall economy. On the graduation thesis of financial management major, Fan Wen II: Measures to strengthen the financial management of township finance offices < P > Some counties and cities in China have adopted the financial system of township finance offices management, which has strengthened the supervision of grassroots financial funds to some extent. When auditing some villages and towns, it is found that there are still some financial problems. According to the audit investigation, some township governments try their best to complete the budget expenditure and ensure the development of various undertakings under the condition of relatively difficult financial resources. However, some problems in financial management have universal and inclined characteristics, which seriously affect the establishment and normal exercise of political power, financial power and affairs power in towns and villages, and bring serious influence to the sustained and stable development of various economic and social undertakings in towns and villages.

1 The main problems existing in the financial management of township finance offices are:

1.1 Budget and final accounts management is a mere formality, and tax losses are caused by tax evasion

The township budget preparation is relatively rough, which does not fully and concretely reflect the revenue and expenditure situation at the township level, but only checks the subjects that come and go with superiors according to the municipal financial regulations, and there is no preparation of income and special funds at the same level when preparing the final accounts. [1] and the change is arbitrary, and a few people decide that they have not fulfilled the procedures to be approved and adjusted. Township governments generally don't withhold and collect personal income tax when paying employees' personal loan interest and distributing various employees' personal bonuses and subsidies, or when paying for construction projects, township governments don't withhold and collect business taxes and additional taxes when the other unit issues general receipts, and even pay or advance the project funds with white receipts, which unconsciously leads to the loss of state taxes.

1.2 the management of state-owned assets is not in place, and the audit of accounting data is not strict. Jin

Some towns and villages have not improved the management mechanism of state-owned assets in their own towns and villages. Income and expenditure of assets are not recorded, for example, contract payment and rent are directly deducted from other expenses. [2] The purchase of assets is not registered, the details of assets are unclear, and individuals use assets without going through the handover procedures or even returning them. The disposal of state-owned assets failed to pass the collective decision, and the approval procedure was not implemented. Accounting audit system belongs to the key work of the internal control system of the unit, but in the daily financial management of the township government, the audit of accounting materials such as accounting vouchers and the construction of post responsibility system for auditors and auditors are often easily ignored in financial management.

1.3 fund management is chaotic, and the financial supervision function is not brought into play

The financial resources at the township level are ambiguous with other special funds, and the problems of confusing application, misappropriation and misappropriation of special funds are very common. The tracking management of special funds allocated has not been implemented, and the effectiveness of funds has not been reflected. The application of special funds, especially the funds for construction projects, is not standardized. Many projects do not have project budget and final accounts, and they do not have formal tax invoices for bidding and settlement. Some leaders have a weak legal concept and insufficient financial supervision in villages and towns. At present, the tenure system is adopted in villages and towns, and some leaders attach importance to the completion of the objectives and tasks assigned by their superiors, ignoring the internal financial management of villages and towns, arranging accounts at will, changing accountants and using special funds. Some villages and towns have low independence in centralized accounting, and their supervision functions have not been effectively exerted.

1.4 creditor's rights and debts are not settled in time, and the current accounts are long-term accounts

There are many loans in the general budget account and the agency account, most of which are loans for business trips, study and training, projects, etc. If the parties transfer and don't settle their accounts for several years or even more than ten years, they will have accounts for a long time, and some towns and villages have accumulated hundreds of thousands of dollars in IOUs. In some towns and villages, borrowing in small town construction activities, new rural construction activities and investment promotion activities leads to direct debt or crowding out special funds leads to invisible debt.

2 Measures to strengthen and improve the financial management of township finance offices

2.1 Improve system construction and standardize financial management

Establish practical financial management measures, and constantly refine the requirements for financial management. The following aspects should be paid attention to:

1). The government should unify and improve the internal control system of villages and towns, establish and improve the financial management system, and construct a series of management systems such as funds, bills, property and materials, and government procurement. Form a feasible supervision mechanism to avoid risks. Moreover, strengthen the supervision of financial work, urge all towns and villages to effectively implement the financial management system and standardize financial management;

2). Strictly implement the supervision system of account establishment. According to the regulations of the financial department, all account books used in villages and towns should be supervised by account establishment. The original invoices obtained by accountants and cashiers must conform to the regulations and strictly implement the incompatible job separation system, and strengthen the management system of current accounts, and build a system of regular review and clearing of current accounts. Establish an organization, establish special personnel to be responsible, clean up and adjust bad debts, dormant account and bad debts, and strictly prevent the use of current funds to adjust fiscal revenue and expenditure;

3). Further strengthen the management of tickets. Set up a series of internal control supervision systems for Yan Jin's receipt and surrender of bills, and then standardize income management;

4). Finance should strengthen the supervision and management of office expenses in villages and towns, put an end to extravagance and waste, and accelerate the financial management of villages and towns into a standardized, systematic and legal track.

2.2 to implement the responsibility audit and strengthen budget supervision

we should mainly pay attention to the following aspects:

1). We should strengthen the application of economic responsibility audit results, constantly improve and perfect the economic responsibility audit system of township leaders, move the barrier forward, widely implement the audit of competent leaders during their term of office, and make the township leaders constantly establish a correct view of political achievements and regulations with the help of economic responsibility audit evaluation.