浅谈财会规范化管理

为适应粮棉流通体制改革的新要求，当前，基层农发行必须尽快转变经营观念，调整经营模式，改革管理体制，健全治理机制，真正建立现代企业制度。财会管理作为银行经营管理的重要组成部分，同样必须尽快转变观念，调整思路，强化管理，切实发挥职能作用。
一、当前财会规范化管理存在的主要问题
（一）财会数据真实性差强人意。传统的银行财会工作素有铁账、铁款、铁制度的“三铁”美誉，但深入分析基层农发行财会工作却发现，对负债的会计管理确实很规范、要求很高，而对债权的会计管理就要稍逊一筹，贷款本息会计核算不够规范的问题并非罕见。
（二）基层农发行会计人员素质参差不齐。难以适应财会工作规范化管理的需要。
（三）“大锅饭”的分配体制影响了会计人员工作积极性。分配制度的落后和不合理严重制约了基层行财会工作规范化水平的提高。
（四）规范化管理考核标准不够合理。目前各行的规范化考核标准仍实行差错扣分的办法，没有考虑业务量的因素，对风险管理和基础管理扣分标准也没有拉开，所以，考核结果不一定能够准确反映某个行的真实的规范化管理水平。
二、改进和加强财会规范化管理的思路
（一）切实提高财会数据的真实性。
真实、准确、全面、完整的财会数据是加强财会管理、促进决策层决策的重要基础。因此，当前必须把财会数据的拨乱反正作为财会管理的头等大事，甚至是整个银行经营管理十分重要的工作来抓，采取有效措施，尽快摸清家底，切实提高财会数据的真实性。
在这方面，一要充分认识财会数据真实性的重要性，认识到计划指标超额完成或完不成都是可能的，关键是要对完成或没完成计划的主客观原因进行深入分析准确评价完成或没完成计划的合理性。只有如实反映并作深入分析才能发现问题，改进计划工作，准确评价计划执行者的业绩。简单地强调指标管理只能是掩盖问题、推卸责任，对改进工作、加强管理是非常不利的。实际上，弄虚作假比不严格执行计划或突破控制指标危害更加严重。二要组织力量认真做好各级行的真实性检查，尽快掌握真实情况。其中包括：1.对固定资产，包括营业办公用房、职工宿舍、电脑设备、各种车辆等，不论账内、账外全面进行核查登记，彻底弄清单位实际占有或使用的固定资产面积、投资规模、资金来源、产权关系、使用状况等，并进而分析固定资产管理中存在的问题，为今后加强固定资产管理打下坚实基础。2.对各项收入和支出核算的准确性进行全面深入的核查，认真清理虚增、虚减收入，乱摊乱挤费用或费用挂账的情况，保证损益结果的准确性。三要将真实性检查制度化、常规化，明确检查的要求和工作纪律，加强检查人员队伍建设，加大违规违纪、弄虚作假问题的查处力度，准确考核各级行经营管理者的业绩，从而为今后保持财会数据的真实性提供保证。
（二）加大财会人员的更新和培训力度，提高员工的业务技能和业务素质。首先，改善财会人员队伍的年龄和知识结构，试行“内部退养制”，使年龄偏大、知识不能适应财会工作规范化管理需要的，从现有岗位退下来，同时，安排优秀员工到财会岗位。其次，加大财会人员岗前和专业培训力度，在人员相对充足的前提下，实行技能达标上岗，优胜劣汰，增强财会人员的忧患意识和竞争意识，使会计业务规范化操作成为职工的自觉行动。
（三）应积极推进分配制度改革，充分发挥财会人员工作能动性，激发其积极性。应坚持“效率优先、兼顾公平”的基本原则，在考虑出错率的同时应兼顾业务量大小，同时将员工工资分为基础工资、岗位工资和绩效工资三大部分。基础工资可以保证职工基本生活；岗位工资按职务、岗位技能要求难度、风险度以及工作量适当拉开收入档次；绩效工资主要同职工的业绩考核挂钩，可实行管理行和基层行分层考核的办法，以激励基层行管理者的责任意识，并调动其主观能动性。
（四）上级行应调整规范化管理考核标准的计分方法。在行际间业务量相差很大的考核项目上，实行按差错率扣分的办法或实行差错率和差错笔数相结合的办法，以便实事求是地反映其规范化管理水平。
（四）上级行应调整规范化管理考核标准的计分方法。在行际间业务量相差很大的考核项目上，实行按差错率扣分的办法或实行差错率和差错笔数相结合的办法，以便实事求是地反映其规范化管理水平。

On standardized management accounting

Grain and cotton circulation system to adapt the new requirements, at present, the grassroots BAD must change their management concepts, business model adjustment, reform the management system, improve governance mechanisms to truly establish a modern enterprise system. Accounting management as the bank management an important part of the same need to change our concepts, adjust our way of thinking, strengthen management, effective play to their functions.
A current standardized accounting management are the main problems
(1) satisfactory accounting data authenticity. Traditional bank accounts accounting work known as the iron, iron, and iron system "3 Iron" reputation, but in-depth analysis of primary CADB accounting work has found that the accounting liability management is indeed very standardized, high requirements, and claims the right to clear underdogs management accounting, loan accounting lack of interest standard issue is not uncommon.
(2) Primary Agricultural Development Bank of uneven quality accounting staff. Adjusting to the accounting of standardized management needs.
(3) "big pot" of the distribution system affected the accounting staff enthusiasm. The distribution system is backward and unreasonable seriously restrict accounting firms and standardize the grassroots level increases.
(4) lack of standardized management assessment criteria reasonable. The current visit is a standardized assessment criteria point system error approach, no business of factors, risk management and infrastructure management standards have not started demerit points, so, the examination results can not necessarily be an accurate reflection of the true level of the standardized management.
Two, to improve and strengthen the accounting standardized management ideas
(1) to effectively improve the authenticity of accounting data.
True, accurate, comprehensive and complete accounting management accounting data is to strengthen and promote the important policy decision-making basis. Therefore, the current accounting data to be brought order out of chaos as the top priority of management accounting, banking and even the entire management very important task, to take effective measures to find out the real situation as soon as possible and improve the authenticity of accounting data.
In this context, one should fully understand the authenticity of accounting data of the importance of planned targets are exceeded or entirely possible, the key is to completed or not completed on the in-depth analysis of the objective and subjective reasons for accurate evaluation of completed or not completed plan is reasonable. Only accurately reflected and can be found in-depth analysis of issues, improve planning and accurate evaluation of the performance of the implementation of the plan. Simple stress management indicators only cover up problems and shirking the responsibility to improve their work, strengthening management is very negative. In fact, deception than strict implementation plan or control indicators breakthrough against more serious. Two forces should be organized at all levels to conscientiously do a good job in the authenticity of checks as soon as possible the real situation. These include: 1. Fixed assets, including business office space, staff quarters, computer equipment, all vehicles, regardless of account, a comprehensive verification turned registration units thoroughly understand the actual possession or use of the fixed assets investment scale, the source of funding, property rights relations, usage, date of fixed assets and management of the existing problems in the future strengthen the foundation for the management of fixed assets. 2. On the revenue and expenditure accounting for the accuracy of comprehensive and in-depth verification to clean up books, virtual reduce revenue sharing chaos crowded chaos of insolvent costs or expenses, gains and losses that the accuracy of the results. Three to check authenticity of institutionalization, conventional, clear requirements and inspection work discipline, strengthen inspection personnel to intensify the violation of discipline, the investigation and handling of the problem of fraudulent and accurate assessment managers at various levels of performance, thereby accounting for the future to guarantee the authenticity of data .
(2) Increase Accountants updates and training, improve their business skills and professional qualities. First, improve Accountants and knowledge of the age structure of a trial "- the internal system", being the age, knowledge can not meet the accounting needs of the standardization management, step down from the current post, while the staff to arrange for outstanding accounting positions. Secondly, increased pre Accountants professional training and the intensity of the relatively well under the premise of a standard job skills, the survival of the fittest, Accountants enhance the sense of suffering and the sense of competition, to standardize the accounting business operations become the conscious action of workers.
(3) should actively promote the reform of the distribution system, give full play to work Accountants initiative, arouse their enthusiasm. Should adhere to "giving priority to efficiency with due consideration to fairness" basic principles, the consideration of the error rate should also be paid to small business, while employees pay into base salary, wages and job performance wages three most. Basic wage can guarantee the basic livelihood; The wage job duties, job skill requirements difficult, and the risk of workload opened appropriate income bracket; The main achievement wage workers linked to the performance appraisal, management will be tiered assessment and grassroots approach to encourage managers to the grassroots a sense of responsibility and to mobilize its subjective initiative.
(4) should be adjusted to higher standardized management assessment criteria for the method of calculation. Inter qualified business a big difference in the assessment of the project, implemented by the error-rate approach or the introduction of the point system error rate and error method of combining amounts to realistically reflect the level of standardized management.
(4) should be adjusted to higher standardized management assessment criteria for the method of calculation. Inter qualified business a big difference in the assessment of the project, implemented by the error-rate approach or the introduction of the point system error rate and error method of combining amounts to realistically reflect the level of standardized management.
可能稍稍有点偏差，请不要介意