XX Department XX Department Comprehensive Financial Management Technical Plan


1. Background of the plan 3

2. Achieve Goal 4

3 Overall Plan 5

3.1 Overall Structure 5

3.2 Deployment Structure 5

3.3 System Operating Environment 6

3.3.1 Software Environment 6

3.3.2 Hardware Environment 7

4 Implementation Plan 9

4.1 Department Budget 10

4.1.1 Budget Management 10

4.1.2 Project Management 10

4.2 Budget Execution 11

4.2.1 Authorized Payment 11

4.2.2 Fixed Assets 13

4.2.3 Salary Payment Management 14

4.2.4 Management of Official Cards 15

4.2.5 Cost Management 16

4.2.6 Online reimbursement 17

4.2.7 Cash Management 18

4.2.8 Transactions 19

4.3 Financial Accounting 20

4.3.1 General Ledger 20

4.3.2 Financial Statements 23

4.3.3 Financial Analysis 24

4.4 Final Accounts 25

4.5 Financial Supervision 26

4.5.1 Centralized Financial Supervision 27

4.5.2 Monitoring of Special Funds 27

4.6 OA Collaborative Office 28

4.6.1 Document Transmission and Sharing 28

4.6.2 Public Information Release 28

4.6.3 Knowledge Center 29

4.7 Basic System Settings 29

4.7.1 Data Dictionary 29

4.7.2 Permissions 30

4.7.3 Business Configuration 31

4.7.4 Data Exchange 31

Background of Plan 1

At present, the accounting systems for comprehensive financial management of various levels of units in XX Department are diverse, including those for administrative institutions, enterprises, and joint-stock companies; There are various accounting subject settings; There are various types of financial software available; Accounting statements are difficult to reflect the true income and expenditure situation of departments and units, let alone facilitate the guidance and supervision of higher-level departments; Various business interfaces are not unified, making it impossible to achieve data sharing and transmission.

In response to the above situation, the comprehensive financial management system of XX Department is a reflection and supervision of financial funds from budget planning, formulation to budget execution, as well as the use of funds. It is the end and effective supplement of financial treasury management, and the ultimate reflection and embodiment of the government's performance effect. With the advancement of the fiscal system reform process and the comprehensive implementation of reform measures such as departmental budgeting, centralized treasury payments, and government procurement, government regulatory departments and budget units have put forward more refined and standardized management requirements for fund management and accounting, resulting in corresponding changes in the previous functions and methods of financial accounting management: from accounting as the main focus and budget as a supplement, to budgeting as the main focus and accounting as a supplement; From the separation of finance and finance to the organic integration of the two; From simple report monitoring by superior departments to timely and even real-time monitoring by subordinate departments; From a single function of financial accounting to the integration of financial management and the entire e-government system. Based on such changes, we have planned an overall solution for financial budget management applicable to departments and budget units.

The implementation of the financial integration system based on the "Golden Finance Project" application support platform of the Ministry of Finance at all levels of finance:

Unified business norms and technical standards for all levels of units

Established centralized management and shared utilization of financial data

Solved the business and data gap between upper and lower level units

This provides a foundation for the organic integration of comprehensive financial management and financial management within departments, as well as a basis and reference for the organic integration of budget, payment, fund accounting, and fund monitoring within departments and units.

2. Achieve goals

The comprehensive financial management plan for departments and budget units is an information system that integrates the budget, payment, assets, accounting, fund monitoring and other information systems of departments and units according to the business and technical specifications within the department. It can exchange data with the financial system through networking, ensuring that the information of the entire process of financial funds from budget to budget execution is complete, The ultimate embodiment of the concept of "integration of finance and finance; integration of budget and indicator execution, centralized payment, unit accounting, and final accounting; integration of online monitoring and auditing of funds; and integration of financial management of government departments", realizes the application of "centralized management, hierarchical authorization, and separate accounting", and meets the needs of departmental and unit financial information management. Our overall design concept is to achieve the following goals through the application of this system in departments and budget units:

The financial budget of the financial comprehensive management system is connected with the departmental budget preparation of finance, and the approval data of the departmental budget can be automatically imported. Based on this, it can be refined to form the unit's financial budget and control or alert related financial management business.

Taking budget projects as the main thread runs through the entire financial planning comprehensive management system. A comprehensive management system based on budget project planning, implementation, and performance evaluation is formed through budget and investment projects, project formulation, refinement, and budget project accounting by the finance department.

Through this system, departments can uniformly set basic information such as accounting subjects and auxiliary accounting elements of the unit, forming basic data standards for departmental financial management.

Departments can analyze and supervise the accounting information of budget units in real-time through this system.

Linking with the budget execution and treasury payment system of the finance department, automatically exchanging data with the finance system, improves the accuracy and timeliness of accounting information for budget units.

The integrated financial management system is connected with the final accounting system, which can generate the required data for the final accounting report at any time and automatically. The formula for the final accounting report is defined in the system, and data is directly retrieved from the accounting system. The final accounting report data required by the finance or department is automatically generated at any point.

Realize resource sharing and business linkage between departments, units, and finance; Realize collaborative work and information sharing between upper and lower level units within the department; Improve overall work efficiency and enhance the level of internal financial supervision and management.

3 Overall plan

3.1 Overall structure

At present, the software products used by various levels of units within XX Department are diverse and inconsistent, resulting in inconsistent basic data standards and increasing the difficulty of supervising financial data and special funds. Based on the construction of the information management system in XX Department, we plan the entire process of fund management from budgeting, execution, and accounting to final accounting; The system is a comprehensive management component that includes basic data management, project information management, financial management, special fund monitoring, financial analysis, and information disclosure. As shown in the following figure:

Figure 3.1 Overall structure of the department's comprehensive financial management system

This system architecture can not only meet the independent financial accounting and management of budget units, but also achieve financial standardization and management of budget units. At the same time, it can achieve financial supervision, real-time data query, dynamic summary and analysis of subordinate budget units by departments; Support a multi-level budget unit coding system to reflect the real-time query, summary, and analysis of data from superior departments to subordinate departments.

3.2 Deployment Structure

The comprehensive financial management system of the department adopts a centralized deployment method, which is uniformly deployed in the Information Center of the Science and Technology Department of XX Department. Units at all levels are connected to the server through the internal network of XX Department, as shown in the following figure:

Figure 3 Deployment diagram of the comprehensive financial management system for XX department

1. In the information center of XX department, the comprehensive financial system of the department is planned and constructed uniformly, and secondary and grassroots units access the application server through the network.

2. Conduct data exchange with the provincial finance department's integrated financial management system construction interface at the local level, or conduct financial fund allocation operations in the form of links. Build interfaces or adapters in secondary and grassroots units to exchange data with the municipal and district/county financial systems.

3.3 System operating environment

3.3.1 Software Environment

The following table is a list of software environments in which the system operates:

Software Name Description for Environmental Classification System

The operating environment of the J2EE system adopts a three-layer architecture based on J2EE. Mainstream, open, stable.

Application service WebLogic 11 and above version application server, based on Unix operating system or Windows series operating system. Supporting technical standards, stable performance, and high efficiency.

The performance of Oracle 10g or above database platforms supporting clusters is stable and efficient.

Persistence mechanism Hibernate 2.1

JDBC improves the efficiency of persistent application development and facilitates business modeling

The implementation strategy of business logic control Spring 1.2.8 is efficient, flexible, with low requirements for the operating environment, numerous users, and mature technology. It is convenient to integrate third-party component modules such as financial transactions and reports.

Business system and platform communication methods RMI/HTTP (tight system)

HTTP/SOAP (external system) tight systems (such as project management systems) require strong real-time performance and high usability. External systems (such as financial business systems, etc.) mainly communicate through data exchange. The business application system should be able to support multilingual implementation.

The client-side Java RCP/SWTWEB/JSP is consistent with the server-side development language, allowing direct access to Java service objects, with fast speed and beautiful interface

Message middleware MQ7

3.3.2 Hardware Environment

Considering the current operation of the information management system in XX department and its future business development, in order to facilitate data classification management, functionality, performance, and management requirements, and based on the principle of saving investment, the following hardware configuration scheme is proposed to be adopted:

Build an application service cluster using approximately 1 to 2 PC enterprise level application servers to provide unified application services;

Set up one set of database servers (two small computers and one disk array) and establish a dual machine hot standby mechanism for the database.

The deployment plan is shown in the figure:

Figure 3-3: Deployment Model of Departmental Comprehensive Financial System Server

The following hardware configuration is recommended:

Usage Hardware Basic Requirements Configuration Quantity Basic Software Requirements Explanation

Application server with 4 CPUs, 128GB of memory, more than 300GB of available hard disk space, and at least 2 gigabit network cards; Supporting software or hardware load balancing products. 1-2 Windows or Linux operating systems, weblogic 11g enterprise version middleware is configured according to the number of flags and counties. Can use X86 blades

The database server should have a 16-32 core CPU with a main frequency greater than 3.0 GHz, 256GB of memory, and more than 300GB of available hard disk space. It is best to use SSD technology hard disks, equipped with connection cards connected to independent data storage devices, at least 2 gigabit network cards, 1 UNIX operating system, Oracle 11G enterprise version database software, all of which should be equipped with dual machine hot standby or load balancing software. Mengshi and Qixian can share a set of database instances (per user), IBM750 or so models

High performance disk storage devices in data storage devices, with available data storage space greater than 10-20T, it is best to configure hard drives with partial SSD technology for the current year's data storage of users

4 Implementation Plan

The comprehensive financial management of the department includes several parts:

Figure 4-1 Department Comprehensive Financial Management Structure

1. Financial accounting directly obtains expenditure data from the financial system and uses mechanism vouchers to automatically generate accounting vouchers;

2. Project rolling management involves the application, approval, retrieval, and sorting of projects by XX department, secondary units, grassroots units, and other units. It also provides the function of allocating special funds, providing data support for the monitoring of special funds;

3. Special fund monitoring supervises and controls funds related to forestry, provides early warning for illegal funds, and standardizes the use and disbursement process of forestry special funds;

4. Provide financial settlement system with financial settlement report data;

5. Budget execution management includes salary distribution, cashier management, bill management, contract management, online reimbursement, and other fund management;

6. Emphasize budget execution analysis, financial concentration analysis, leadership decision analysis, etc. in analysis and statistics;

7. A budget information disclosure system for the public.

4.1 Department Budget

4.1.1 Budget Management

Budget management refers to the annual financial revenue and expenditure plan prepared by departments and budget units based on unit responsibilities and tasks, consisting of a budget for revenue and expenditure.

According to the budget allocation relationship and budget management authority, grassroots budget units formulate budgets and summarize them for submission to secondary budget units. The secondary budget units summarize the budget data of their own unit and subordinate units and submit them to the primary budget unit, which is the department. After the budget is reviewed and confirmed, it is submitted to the finance department by the department, and after approval, the budget for the travel department is determined.

In addition to the budgets reviewed and approved by higher-level units, some public institutions also include subsidies from local governments to strengthen and improve administration. As shown in the figure:

Figure 4.2 Main Process of Budget Management

4.1.2 Project Management

Projects, also known as budget projects, include one-time projects and recurring projects. It refers to the expenditure of various professional projects incurred by a unit using financial funds to complete specific administrative tasks or career development goals.

The project management system fully utilizes the advantages of the centralized management mode of XX department, draws on the mature experience of financial project management, supports the full lifecycle management of all income and expenditure projects such as infrastructure, enterprise, agriculture, education and scientific research, makes project management informationized and modernized, and standardizes the approval process and business management of financial projects.

The project management system includes 21 business sub modules, including basic information management, fund plan management, electronic document management, performance evaluation management, and query statistical reports. In order to facilitate the management of business processes, the system logically categorizes the following sub modules:

Project application: indicator allocation management, budget fund management, project application management, project approval management, fund allocation management;

Project contracts: project bidding management, contract entry management, contract change management, contract completion management;

Project funds: project payment management, repayment of historical debts;

Project monitoring: project construction status, project progress management, project completion management, project warning management, and project plan for the next year;

Figure 4.3 Project Management Structure

4.2 Budget Execution

Budget execution refers to the specific implementation process of the budget reviewed and approved by administrative institutions, which is the specific implementation steps to turn the budget from a plan into reality. Budget execution is a key step in achieving departmental unit budget revenue and expenditure tasks, and is also the central link of the entire budget management work.

4.2.1 Authorized Payment

Authorized payment refers to the issuance of a payment order by a unit based on financial authorization, and the payment of funds to the recipient's account through the national treasury single account system. The process of authorized payment is for the budget unit to apply to the treasury payment execution agency (treasury collection and payment bureau) for the monthly expenditure limit of authorized payment. The treasury payment execution agency (treasury collection and payment bureau) will notify the agent bank and budget unit of the approved limit, and notify the People's Bank of China treasury and the financial special account for off budget funds; The budget unit shall issue payment instructions to the agency bank within the monthly expenditure limit, and the agency bank shall transfer funds to the payee's account through the unit's zero balance account, and settle with the national treasury single account or the financial special account for off budget funds. Authorized payment is applicable to purchase expenses and miscellaneous expenses that are not included in salary expenses, engineering procurement expenses, goods and service procurement expenses management.

Figure 4 Unit Plan and Payment Process Diagram

Payment plan

The plan for the use of fiscal funds is the execution plan and budget execution plan for a certain period of fiscal budget expenditure activities. It is based on the budget, calculated and prepared according to the nature of expenditure and the progress of expenditure project execution. The use of funds plan plays an important role and position in the centralized payment system of the national treasury

总体方案 Overall plan ; general plan ; Total Solution
软件环境 software environment
硬件环境 hardware ; Hardware environment
预算管理 budget management
预算执行 budget implementation ; Budget Execution ; Budget enforcement
现金管理 cash management ; cash control ; control of cash payment
财务报表 financial statement
财务分析 financial analysis
会计制度 accounting system ; fiscal system ; system of accounts ; system of accounting