How does Wang Xifeng assist Ning Guo Fu?
Institutional control is one of the main methods of financial control, and it is also an important guarantee to enhance the effectiveness of the financial control method system. Effective system control is carried out by formulating financial activities norms, so a series of effective internal financial control systems must be established in advance to restrain financial activities.
As soon as Wang Xifeng took office, she realized the importance of "rules of the game". She summoned all the officials of Ningguo House and announced: "Since I have been entrusted, I can't say that I want to offend you. I'm not as good as your grandmother. Let you go. Don't say' this house used to be like this'. Now you have to make mistakes with me, no matter who has face or who has no face. A case is now innocent. " The fourteenth time in A Dream of Red Mansions, Feng wrote that she punished a latecomer: "'He fell asleep tomorrow, and I fell asleep the next day, and there was no one after that. I was going to spare you, but the first time I let it go, it will be difficult to control next time. I might as well punish you now. "I immediately pulled my face down and shouted,' Take it out and hit twenty boards.' At the same time, he threw down the card of Ningguo House and said,' Go out and tell the afterlife (the manager of Ningguo House) to exchange him for silver rice in January.' "As a result, everyone knew what Xi Feng was capable of, so" everyone dared not ask for leave, and from then on, they worked hard and the deacons lived in peace. "Rule-based, to ban, to ensure the implementation effect. Although the affairs of the two families are very complicated, Feng is also very busy, but the order is very smooth and the planning is very clean, which has won everyone's recognition. " People at home are sighing ",so far," people with faces are obedient, and those without faces are motivated. "
(2) quota control
Quota control is a method to supervise and adjust the difference between reality and quota, analyze the reasons for the difference and correct the deviation in time. Because the quota itself is the standard of control and mandatory.
Xifeng had long known the economic chaos of the second government of Rongning, especially the repeated withdrawal of money from the government. Therefore, she reformed the "old example" of Jia's family and established a new "financial quota system"-no matter whether the young lady or the servant girl, she paid the money according to the housing quota in "every grass-roots unit" When she learned that Baoyu Huan-erh spent eight taels of money every year to go to school to eat snacks or buy paper and pens, she couldn't help but be angry: "Every family collects money every month, which is used by men. Brother Huan's menstruation got two taels, Baoyu's in the old lady's room, xiren's in the old lady's room, and Brother Lan's in the old lady's room. How come everyone in the school has more than this? It turns out that I went to school for these eight taels of silver. From now on, I will exempt this item. " As for the silver of January 20 taels used by maids in the government, Wang Xifeng also saw that it belonged to "eight taels are studying and overlapping" and advocated abolishing it. As a result of establishing a strict quota control system and putting it into practice, the expenditure of Ningguo government for inaction has been greatly reduced, alleviating the financial embarrassment of Jiafu after the completion of the Grand View Garden.
(3) Budget control
Budget control is to determine the control objectives of the plan through the preparation of the budget, and to stipulate the ways, steps and measures that need to be taken to achieve the planned indicators. The key to budget control lies in the scientificity and adaptability of budget preparation, and more attention should be paid to timely monitoring in the process of budget implementation, otherwise budget control will lose its due significance.
When Wang Xifeng assisted Ning, Xifeng had a profound interpretation of budget control. At the beginning of taking office, she ordered the maid to make a clear account book and "make a good estimate", and asked the domestic servant to check the roster to find out the family background. When distributing physical objects, it is also "registering while handing over". In this way, it is natural to make it clear that "someone should take care of a certain place and someone should take it". For example, four deacons from Guo Rongfu came to receive the certificate, first presented a "sticker", and Xifeng ordered the maid to read it brightly. After listening to it, she knew that there were two overrun, so she threw the sticker back and severely reprimanded it. In this control process, "paste" is no different from the "purchase application form" of modern enterprises. At the same time, because all purchases are based on a bright budget, the "Purchase Application Form" must be reviewed by Xifeng herself according to the "Budget" before the purchase business can be approved. As for the extra-budgetary expenditure, it is bound to be controlled because it is not included in the scope of prior audit. Not only that, but according to the "account book budget record", Xifeng also judged which objects should be collected but not collected, so as to urge her subordinates to implement them. For example, "I thought you should come to withdraw money today, but you never came." I think you forgot. " Under such strict budget control and Xifeng's strict audit, the phenomenon of "excessive demand" has been greatly alleviated.
(D) Responsibility control
Responsibility control is a control method that organically combines financial activities, accounting and economic responsibility system. It is not only one of the methods of financial control, but also the guarantee for the implementation and realization of financial activities and objectives. To control financial activities by the method of responsibility control, it is necessary to supervise, assess and adjust the fund movement with the responsibility centers determined by responsibility accounting system as the object and the assessment indicators of each responsibility center as the basis.
One of Wang Xifeng's measures is to establish a post responsibility system for all kinds of personnel in Ningguo Mansion, with a division of responsibilities, and the task should be carried out by everyone, requiring each to do his own job. A radish is a pit, and you can't be a monk without ringing the bell. When assisting Ning to handle the funeral, she classifies the tasks of holding the funeral and housework, and implements the quota according to the size of the tasks, with four to forty people as a group, and each group has a clear division of responsibilities. Don't worry about other things except completing the prescribed tasks, but you can't be careless in doing anything. "If one thing is missing, four people will pay for it" and "If one grass and one seedling is lost or broken, we must find the doorman to pay for it", and we must be responsible to the end. She particularly emphasized: "Now there are rules, and which line will be messed up in the future, only which line will be decided." After making such a clear division of responsibilities, "everyone naturally defected, unlike the previous ones, which were only cheap, and the rest of the drudgery was not attractive ... that is, people came and went, and they were very quiet, unlike the previous one who was putting tea and going to have a big meal; I accompanied my condolences and went to see the guests again. These shortcomings, such as incompetence, shirking, stealing, etc. It was all gone the next day. " The role of post responsibility system can be described as immediate, and the situation of "nothing to do, last minute shirking" no longer exists.
internal control
Internal containment control is a method of entrusting incompatible business to two or more people or departments for execution, and using the working relationship between different executors to achieve control purposes. When internal containment occurs, one party's executives are also the supervisors of the other party's executives. Internal containment is mainly used to protect the property safety of enterprises and ensure the accuracy of financial information.
In the process of helping Ning, Xifeng took this financial control measure. The specific division of labor is: authorization and audit are in her hands, and incompatible duties such as execution, recording and storage are held by different servants, such as: maid is the recorder, comprador is the buyer, and warehouse is the keeper. Take Wang Xing's daughter-in-law as an example: Wang Xing's daughter-in-law first reported to Xifeng that she was "allowed to buy a taxi" and then handed a sticker. Xifeng ordered Cai Ming to read the post, and after knowing that the number was consistent, she ordered Cai Ming to register, and then took Guo Rongfu's card and threw it away. Wang xing's daughter-in-law didn't go shopping ... until Wang xing's daughter-in-law handed in the card and got the comprador's remand, she got her wish. The financial control of this kind of procurement is very strict, which gives full play to the role of internal containment control. Therefore, people under the Ningguo government dare not "overspend actively" any more.
Second, some enlightenment to modern financial control management
Looking at the whole process of Wang Xifeng's assistance to Ningguo government, she managed, controlled and supervised strictly, which made Ningguo government quickly change from chaos to governance. We can get some enlightenment from it:
(A) Financial control has a long history.
It is generally believed that the initial practice of financial control can be traced back to the Mesopotamian cultural period before 3 600 BC, and it has gone through the stages of simple financial control and traditional financial control, and gradually entered the stage of modern financial control. The Jia family in A Dream of Red Mansions is a big family with 300 to 400 people. The essence of Wang Xifeng's family financial management is a microcosm of China's feudal social financial management, which reflects the development degree of traditional financial management in the late feudal society of China.
(B) financial control methods are by no means isolated, they are an organic whole, interacting and influencing each other.
In the practice of financial control, we must never emphasize only one method and ignore other methods. Only by comprehensively using various methods can we truly achieve the purpose of financial control. Wang Xifeng assisted Ning, precisely because Xifeng comprehensively used financial control means such as system control, quota control, budget control, responsibility control and internal containment control, Ning was able to "correct the deviation" and get on the right track.