Private school financial management advice
Nowadays, private education in our country enters into a completely competitive market environment. Apart from facing the disorderly price competition, internal management is also a problem many private-run schools face. In order to become bigger and stronger and even want to survive, To cut costs. In particular, the current adequately competitive market, saving is particularly important. Want to manage to benefit, the school's internal management should be improved, there must be management advantages to “energy saving.” As an indispensable part of the management of private schools, financial management plays a unique role in the survival and development of schools. Because private schools have obvious differences from the public schools in terms of their running objectives and management mode, they have more difficulties in financial management, more complicated procedures and more pressure on all financial personnel. Especially with the growing profit-making private schools, the rise of education industry groups, industrial chain, large-scale, social influence, bear more than ordinary private schools greater social responsibility, the outside world of education industry group's financial management The work also put forward higher requirements. This requires schools to manage their own systems and processes, we must constantly reform and continuously improve in order to adapt to the current market environment.
As the saying goes, “No rules are not a radius.” To improve the level of financial management, it is obviously unconvincing to rely solely on the rule of man. Everything that enables the system to resolve many unnecessary conflicts can also stop the unconventional operations. All of these require the establishment of a strict financial management system. Only in this way can the various departments play their respective roles, that is to say, they can enhance the scientific management and enhance the cohesion of the entire school. Strict implementation of the system, the formation of corporate culture is also a good catalyst. The financial management of private schools specific to each school, according to the size of the school, the financial system can be developed in detail or concise, roughly the following aspects:
1, financial forecast management system
Multi-person funded the establishment of private schools, each investor for the management of school funding can not be specifically involved in all, must be achieved through budget management. The planning and budgeting should follow the principle of “taking all factors into consideration, ensuring priorities, focusing on actual results and thrift and saving”， paying attention to prioritization and using limited funds on the cutting edge. The annual financial budget should be fully involved in the functional departments and be responsible for the budget targets. The annual budget shall be discussed and approved by the board of directors. Finance should be recorded in the process of budget implementation. Schools should pay attention to analysis and timely adjustment in the process of budget implementation , Found the implementation of the budget problems and some special circumstances, timely feedback, take appropriate measures to formulate the best adjustment program. Final accounts should be based on the characteristics of school work preparation semester accounts and annual accounts, conditional to prepare quarterly final accounts, comparative analysis with the budget and timely reports to the board of directors and management. The process of final accounts is to control the process of management, to provide information for improving management, to provide a reference for subsequent management, and strive to achieve pre-control.
2, the financial examination and approval system
Financial audit, approval is the most critical part of financial management and financial control. The examination and approval of financial examination and approval of private schools should adhere to the principle of “classified control and responsible for stratification”， formulate clear rules for the examination and approval of financial audits, and the authorities at all levels, clarify the rights and obligations of the government, and implement the accountability system. All receipts and disbursements shall be signed and sealed respectively by the person handling the business, the person in charge of the business department, the person in charge of the financial department, the president or the legal representative. The business department is responsible for the authenticity and legitimacy of the business, the accuracy of the original data, whether the financial department is responsible for the compliance with the documents, whether it meets the requirements of budget management, and whether the legal representative of the principals reviews the opinions of the financial department or the business department Based on the final approval to confirm.
3, asset management system
For private schools, the owners of the assets belong to the investors, and the users of the assets are the school faculty members. The two are not the same. Therefore, it is even more important for the asset management to be responsible for the investors and the schools. The management of assets should be determined from the pricing range, the completeness of the procedures for procurement and acceptance, customs brokerage procedures to internal flow procedures, asset disposal procedures, borrowing and lending procedures should be clearly defined to establish regular inventory of fixed assets and From time to time sampling system, the loss of assets for human causes to establish accountability system.
4, bidding management system
Bidding is recognized as an effective management approach to reduce procurement costs and ensure fair procurement. Large-scale private schools may refer to the relevant government procurement rules and regulations to formulate the characteristics of the school bidding management system. Clearly need to be included in the bidding management project scope and starting point of the amount of standard bidding designated full-time management department, the provisions of the bidding process, bid evaluation procedures. Procurement projects identified through the bidding should sign a written agreement, into the contract management. When final accounts of the project are completed, bidding and tendering materials, contracts and related completion acceptance information shall be attached to bring the entire bidding process into a standardized and legalized track. Smaller units can set up purchasing commissions to reduce procurement costs by finding the best suppliers through stocking.
5, democratic financial management system
Although investors in private schools are, of course, the masters of the school, the daily management, education and construction of private schools depend on the hard work of school staff, school performance and financial status as well as the salaries and benefits of staff and workers Therefore, the staff and workers of the school should be the masters of the school and should participate in the financial management of the school. In particular, they should shoulder their own responsibilities in reducing costs and supervising their own affairs. The school union may organize the staff representatives of related parties to jointly form a financial group, and organize one or two financial analysis meetings annually. Large-scale schools, more receipts and expenditures projects, the financial division of posts smaller schools can also organize financial positions in different positions between the financial internal audit, mutual learning, mutual supervision and common improvement.
6, Board of Supervisors financial supervision system
The supervisory board, as a school supervisory organ, should set up a full-scale monitoring and management system for school financial management and bidding management. In the internal division of labor of the board of supervisors, the personnel and corresponding functions of financial supervision should be clearly defined. In addition to strengthening the financial review at the year-end, more and more control over financial management and bidding management should be put in place. It is necessary to establish a reporting system for supervisory oversight, major investment and financial matters to the board of supervisors of private schools, and give full play to the supervisory and regulatory functions of the board of supervisors so as to form a multi-pronged and multi-purpose financial monitoring and management network that truly serves as a preventive measure .