Nowadays, China's private education has entered a completely competitive market environment, in addition to facing disorderly price competition, internal management is also a problem faced by many private schools, if you want to become bigger and stronger, or even want to survive, in addition to open source but also throttle. Especially in the current fully competitive market, it is particularly important to reduce expenditure. If you want to manage to be effective, the internal management of the school must be improved, and you must have management advantages to do it"Energy saving and consumption reduction". As an indispensable part of the management of private schools, financial management has played a unique role in the survival and development of schools. Because private schools are significantly different from public schools in terms of their objectives and management models, their financial management is more difficult, the procedures are more complex, and the pressure on financial personnel is greater. In particular, with the continuous growth of for-profit private schools, the rise of education industry groups, and the chain operation of industrial groups, with huge scale and great social influence, they bear greater social responsibility than ordinary private schools, and the outside world has also put forward higher requirements for the financial management of education industry groups. This requires the school to continuously reform and improve its own management system and process in order to adapt to the current market environment.

Saying goes"There are no rules, there is no circle", to improve the level of financial management, it is obviously not convincing to rely on human rule alone, all let the system speak can resolve many unnecessary conflicts in daily life, and can also put an end to those unconventional operations. These need to establish a strict financial management system, only in this way, all departments can perform their duties, make the best use of their talents to improve the scientific nature of management, and then enhance the cohesion of the whole school. The strict implementation of the system is also a good catalyst for the formation of corporate culture. The study of financial management of private schools is specific to each school, and according to the scale of the school, the financial system can be formulated in detail or concisely, which roughly has the following aspects:

1. Financial budget management system

In a private school funded by multiple people, it is impossible for each funder to participate in the management of the use of school funds, and it must be realized through the management of budget and final accounts. The preparation of the Program and Budget should be followedThe principle of "taking into account the overall situation, ensuring the key points, paying attention to practical results, and being diligent and thrifty" should pay attention to distinguishing the priorities and using the limited funds to the best of their ability. The annual financial budget should be fully participated in by the functional departments and be responsible for the budget indicators, the annual budget should be discussed and approved by the board of directors, the financial department should be recorded in the process of budget implementation, the school should pay attention to analysis and timely adjustment in the process of budget implementation, and find problems and some special circumstances in the process of budget implementation, and timely feedback, take corresponding measures to formulate the best adjustment plan. The final accounts should be prepared in combination with the characteristics of the school's work, and the quarterly accounts should be prepared if conditions permit, and the budget should be compared and analyzed and reported to the board of directors and management in a timely manner. The process of budget and final accounts is the process of controlling management, providing information for improving management, providing reference for subsequent management, and striving to achieve prior control.

2. Financial review and approval system

Financial review and approval is the most critical part of financial management and financial control. The financial review and approval of private schools shall be adhered toThe principle of "classified checks and hierarchical responsibility" has formulated clear regulations on the management of financial review and approval, and authority at all levels, clarified responsibilities and rights, and realized the accountability system. All receipts and expenditures shall be signed and checked by the business handling personnel, the person in charge of the business handling department, the person in charge of the financial department, the principal or the legal representative. Among them, the business department is responsible for the authenticity, legitimacy and accuracy of the original data, the financial department is responsible for the legality and compliance of the documents and whether they meet the requirements of budget management, and the legal representative of the president is finally approved and confirmed on the basis of the review opinions of the comprehensive financial and business departments.

3. Asset management system

For private schools, the owner of the asset belongs to the investor, and the user of the asset is the school staff, the two are not consistent, so it is more important to do a good job in asset management, be responsible for the investor, and be responsible for the school. The management of assets should be clearly defined from the determination of the scope of valuation, the completion of procurement acceptance procedures, the control of the procedures for reporting and disbursement, to the internal circulation procedures of the department, the procedures for asset disposal, and the procedures for borrowing and lending, and it is necessary to establish a system of regular inventory and irregular spot checks of fixed assets, and a system of accountability should be established for asset losses caused by human reasons.

4. Bidding management system

Bidding is recognized as an effective management method to reduce procurement costs and ensure fair procurement. Large-scale private schools may refer to the relevant administrative regulations on government procurement to formulate a bidding management system suitable for the characteristics of the school. Clarify the scope of the project and the starting amount standard that need to be included in the bidding management, designate the full-time management department for bidding, and stipulate the bidding procedures, bid opening and evaluation procedures. For procurement projects determined through bidding, a written agreement shall be signed and included in the contract management. At the time of the final account of the completion of the project, the bidding materials, contracts and related completion acceptance materials should be attached, so that the entire bidding process will be put on the track of standardization and legalization. Smaller units can set up a purchasing committee to find the best suppliers by shopping around to reduce procurement costs.

5. Democratic financial management system

Although the investors of private schools are of course the masters of the school, the daily management, education and teaching, and campus construction of private schools all depend on the hard work of the school staff, and the school's performance and financial status are also closely related to the salaries and benefits of the teachers and staff, and their personal development. The school trade union can organize employee representatives from relevant parties to form a financial group and organize people every yearl~2 financial analysis meetings. Schools with a larger school scale, more revenue and expenditure projects, and a more detailed division of financial positions can also organize financial personnel in different positions to conduct financial internal audits, learn from each other, supervise each other, and improve together.

6. Financial supervision system of the board of supervisors

As the school supervision body, the board of supervisors should establish a whole-process monitoring and management system for the school's financial management and bidding management, and clarify the personnel and corresponding functions of financial supervision in the internal division of labor of the board of supervisors. In addition to strengthening the review of year-end finances, it is also necessary to strengthen more control over financial management and bidding management in advance and during the event. It is necessary to establish a system for the board of supervisors to participate in the whole process of bulk commodity procurement, and a system for reporting major investment matters and financial matters to the board of supervisors of private schools, give full play to the supervision and management functions of the board of supervisors, and form a multi-pronged and multi-measure financial monitoring and management network, so as to truly prevent micro problems.