| The spring breeze of reform blows across the land of the motherland,along with the rapid development of the socialist market economy,the functions of public institutions keep pace with The Times.In March 2011,the Central Committee of the Communist Party of China and The State Council issued “The opinions on the reform of public institutions”,proposing three classifications of public institutions,which are administrative functional units,public service units and production and operation units in descending order to assume administrative functions.As for production and business units,the state encourages them to explore their own reform paths.Geological exploration units(here in after referred to as "geological exploration units")are just such public institutions.For a long time,they "wear business hats and walk the way of enterprises",forming a pattern of four differences,which to a certain extent retarded their own development.As the core of the management,it is a key element to ensure the successful completion of business plan.Due to the restriction of business system,geological prospecting units generally do not pay enough attention to financial management.Besides,they have been isolated from the market economy for a long time,and the problems such as rigid financial model,low operation efficiency and high asset risk have gradually evolved into stumbling blocks and obstacles on the way of development of units.Especially after the enterprise reform of geological prospecting units,there is still no set of unified financial mode to standardize the daily operation,which requires that on the basis of comparative discussion at home and abroad,to remove the coarse and select the best,to remove the false and to save the true,to take relevant cases as reference,to find a set of financial management mode truly suitable for the development of geological prospecting units.This paper firstly summarizes the background and significance of the research on the optimization of the financial management mode of geological prospecting units,discusses the research on financial management conducted by scholars at home and abroad,and expounds the related concepts of geological prospecting units,the reform of geological prospecting units and the financial management mode and the theoretical basis of the optimization of the financial management mode.Then,by studying the current situation of the financial management of Bureau D of Shanxi Province,it finds out the existing problems in its current financial management,which are manifested in four aspects: the extensive financial management mode,the chaos of the internal hierarchy of the organization,the disharmony of financial rights and responsibilities and the imperfect comprehensive financial evaluation system.These problems,of course,have the cause of backward business system,but the geological prospecting units themselves rigid management,system dummy,weak supervision can also be blamed.Starting from the problems and causes,the paper tries to find a way to solve them,figures out the methods to optimize the financial work from five aspects: first,choose the integrated financial management mode,second,optimize and adjust the internal organizational level,third,balance the relationship between financial rights and responsibilities,fourth,build the comprehensive evaluation system,and fifth,strengthen the construction of the operating environment.Based on the discussion of this subject,this paper is a useful attempt to solve practical problems by using financial management theory at home and abroad.At present,the theories on the financial management mode of geological prospecting units after reform tend to be macroscopical,and the specific analysis and practical application of a geological prospecting unit are few.This paper takes Bureau D of Shanxi Province as an example,conducts field investigation based on the actual development of the unit,combines the theoretical research with the actual situation,and gives measures and suggestions to adapt to the financial management development of geological prospecting units.It provides some reference for how to construct the financial management mode after the reform. |
