On The Key Factors Of Performance Appraisal In Financial Management

Performance management refers to the continuous opening of the communication process, forming the expected interests and outputs of the unit goals, so as to achieve the goal of the unit.

The so-called "management" is simply to simplify complicated things, to operate simple things, to quantify and quantify operational matters, and to digitize things.

The AQSIQ has introduced performance management for many years, and has put forward a "two wheel drive" management mode based on quality system and performance evaluation oriented, both of which complement each other and emphasize each other.

As a guiding management tool, performance appraisal puts forward a clearer direction for the development of quality inspection, and points out what goals the grassroots workers should achieve in their work.

Through the decomposition of performance indicators, the AQSIQ and the Shanghai inspection and Quarantine Bureau have put forward many objectives for financial management. Before discussing the factors that should be considered in the key indicators of financial management performance appraisal of the inspection and quarantine system, let's first look at the difference between the financial management of the inspection and quarantine system and the financial management in other industries.

According to People's Republic of China

Law, the budget law of the People's Republic of China, and the financial rules of administrative units, combined with the characteristics of the industry itself, the AQSIQ has formulated the financial accounting system for inspection and quarantine system.

Accounting recognition is different.

At present, the inspection and quarantine system is accounted for by the cash basis, while most enterprises use the accrual basis.

The basis of budgetary accounting is the realization system of receipts and payments. It has the advantages that can not be replaced by accrual basis. For example, the system of receipts and payments is adopted. The accounting confirmation number is the actual budgetary fund, which facilitates the arrangement of budgetary appropriation and budgetary expenditure and reflects the results of budgetary revenues and expenditures.

No provision for bad debts.

The inspection and quarantine system strictly controls receivables, requiring complete procedures and timely cleaning.

Temporary pactions should be settled in time and not long term.

The main reason for not making provision for bad debts is that the administrative units as the state organs are mainly service oriented. They can not carry out charges in any name except the fees prescribed by the state. Therefore, there is no hidden danger of bad debts.

Finance

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The central and vertical management system of "unified management, graded responsibility" is implemented in the inspection and quarantine departments' finance.

It belongs to the central budget unit.

On the budget level, the AQSIQ is responsible for the budgetary units, and uniformly reports the budget to the Ministry of finance, and ratified the budget of its subordinate units.

The inspection and quarantine bureaus directly under the Ministry of inspection and quarantine shall be the two level budgetary units, declare the budget to the AQSIQ, and verify the budgets of their respective units.

Fee items.

The inspection and quarantine system should pay the budget, as long as the charges for inspection and quarantine related to entry and exit inspection and quarantine charges, laboratory tests, appraisal fees and other regulations are required.

The principle of two lines of revenue and expenditure shall be implemented, and two times a month shall be turned over to the state treasury in a timely manner.

As a key link in the continuous development of inspection and quarantine, financial management plays a very important role in the development of institutions and the development of enterprises.

Next, I will discuss some ideas on the factors that should be considered in setting up the key indicators.

First, we must pay attention to the examination of financial basic work.

As the saying goes, "tall buildings rise on the ground", this explains the importance of the foundation.

In the process of financial management, the most fundamental and crucial thing is to determine the qualification of accountants first, followed by system construction, without rules and regulations without Cheng Fangyuan. The system is the criterion of behavior and an important tool for carrying out work. A perfect and comprehensive system construction can avoid errors most of the time. Finally, it is necessary to examine the accounting practice, that is, the error rate of accounts, issuing receipts and vouchers, and compiling report forms.

Two, we should pay attention to the assessment of budget management.

Budget management is a kind of management mode that combines "foresight, comprehensiveness and unity".

A good budget management mode is conducive to strengthening internal control and avoiding waste from unplanned and co-ordinate expenditures.

We should constantly refine the budget assessment items, assess the budgetary management and unite with the final accounts, assess the matching of budget and final accounts, and adjust the budget of the year, and check the accuracy of budgeting.

Only when we attach importance to the source and establish a sense of no budget and nothing, can we really do well in the budget management of administrative units.

Three is to pay attention to

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The last link of performance management is motivation, reasonable compliance and effective incentive methods. It will greatly encourage the person in charge of the unit, financial personnel and relevant staff to do well in the confidence and determination of financial work.

Motivation can be divided into two levels, one is the encouragement to the unit, and the other is the encouragement to the individual. Two.

Units and individuals who make outstanding contributions to the performance should be rewarded in different forms.

Performance management was first applied to enterprises, and with the continuous exploration and reform of management methods by state organs, this management technology was gradually applied to organs and institutions.

But after all, the composition and requirements of organs and institutions and enterprises are different. How to integrate performance management into the management process of organs, especially financial management, is still an important topic to be explored.

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