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I. Introduction
一、引言
In early 2002, the State Council decided to establish the Ministry of Finance Planning "government financial management information system" (Government Fiscal Management Information System, abbreviated as GFMIS) named "Golden Finance Project" and the "Golden Finance Project" as a national e-government ten two key projects. As the core of national government information systems, "Jincaigongcheng" in comprehensiveness, complexity, controllability and coverage will exceed the "Golden Customs" and "Golden Tax" project, which will cover the establishment of funds GDP20% flows, the operation of the national economy will have a significant impact. In accordance with the unified arrangements of the Ministry of Finance, the local financial sector is vigorously promoting the "Jincaigongcheng" construction, financial management, information technology is moving in the "application support platform-based business standardization, operational functional, network safety and reliability, radiation each level budget units of the financial sector and the financial management information system, the achievement of the business and financial aspects of the collaborative work of a unified data exchange and sharing, "the goal.
2002年初，国务院决定将财政部规划建立的“政府财政管理信息系统”(Government Fiscal Management Information System，缩写为GFMIS）定名为“金财工程”，并把“金财工程”列为国家电子政务十二个重点工程之一。作为国家政府信息系统的核心，“金财工程”的的综合性、复杂性、可控性和覆盖范围都将超过“金关”和“金税”工程，它的建立将覆盖GDP20%的资金流动，对国家经济的运转将产生重大影响。按照财政部的统一部署，各地方财政部门正大力推进“金财工程”建设，财政管理的信息化建设正朝着“基于应用支撑平台的业务标准统一、操作功能完善、网络安全可靠、辐射各级财政部门和预算单位的财政管理信息系统，实现各业务环节的协同工作以及财政数据的统一交换和共享”的目标迈进。
However, with the "Golden Finance Project" in depth, financial information in the process of gradually emerging issues, such as the emergence of "blind investment, the blind pursuit of high-tech, the application level is not high, failure-prone, waste of resources," a series problems and contradictions. Research and practical experience have shown that in the information construction process, if the lack of effective management control mechanisms, information systems will lead to poor running, low return on investment in information technology and other problems, serious, and even affect the stability and development of the organization . To solve these problems, it is necessary for "Jincaigongcheng" IT resources for effective institutional arrangements, to establish a scientific and systematic management of IT resources, financial control mechanisms.
Two, IT Resource Management Control Mechanisms of theoretical research
(A) define the concept of financial IT resources and classification
The concept of IT resources in a broad and narrow sense: narrow IT resources, refers to the human social and economic activities have been processed and after the massive accumulation of a collection of useful information, such as scientific and technical information, regulatory information policy, social development information, market information , financial information, etc.; generalized IT resources include both information content itself, but also the provision of information about facilities, equipment, organization, personnel and funds, namely, information resources and with it the sum of the various resources. In this paper, the concept of generalized IT resources will finance IT resources for the financial sector is defined as the processing, storage and dissemination of information products, including hardware, software (system software and application software), database, network equipment, related documentation (such as the kind of information reports, operating manuals and process specifications) and financial information itself and so on.
"Resource based view" (RBV) theory from the resources, capabilities combined with market perspective proposed generalized resource view: Resources include enterprise to develop, manufacture and distribute the products or services to consumers in all financial, material, human and organizational resources. And that, when organizational resources are valuable, not copied and irreplaceability of the time, you can create a competitive advantage for the organization. The topics to RBV theory, the financial IT resources into strategic resources, operational resources and basic resources three categories.
然而，随着“金财工程”的深入开展，财政信息化过程中的问题逐渐显现，出现了诸如“盲目投资、一味追求高新技术、应用水平不高、故障频发、资源浪费”等一系列问题和矛盾。研究和实践经验均证明，在信息化建设过程中，如果缺乏有效的管理控制机制，将导致信息系统运行不畅、信息化投资回报低下等问题的出现，严重时，甚至影响组织的稳定和发展。要解决这些问题，就要对“金财工程”的IT资源进行有效的制度安排，建立科学、系统的财政IT资源管理控制机制。
1. Strategic resources
The financial sector is of strategic resources in order to obtain a competitive advantage, the construction of information resources, the construction of such resources is typically in order to achieve the strategic objectives of the financial sector, so that the financial sector to obtain long-term development. As a one-stop financial information service platform can be classified as a strategic resource, the use of this platform can help quickly and easily access to financial information, thereby improving the financial sector public satisfaction and social credibility IT resources to help the financial sector to obtain strategic leader.
2. Operational resources
Operational resources are the financial sector in order to deal with business, reduce operating costs and improve the efficiency of the financial sector and the application of information resources, including various software applications, operating systems and supporting hardware devices, such resources in the financial sector Application more common. If applied in the financial sector more generally "E fiscal system," in the letter-systems, mail systems, etc., all contribute to helping the financial sector to optimize business processes, improve efficiency, reduce labor costs.
3. Basic resources
Basic resources for the financial sector to provide shared services and data integration, the construction of infrastructure, including the desktop PC, mainframe systems, servers, database systems, network equipment and other infrastructure, is to support the strategic resources and operational resources to run the prerequisite.
(Two) Overview of financial management and control of IT resources
Financial management and control of IT resources belong to the micro level of management control, is the management of the financial sector through IT resource control processes affect the other members of the financial sector, coordination at all levels of objectives and overall goals for the financial guarantee of the process. Research management control element is the establishment of financial IT resource management control mechanisms, the paper uses three elements of management control perspective, the financial management and control of IT resources elements defined as: control standards, performance evaluation and error correction.
1. Control standards
Control standards is a measure of the scale of financial resources management, performance evaluation of financial resources requires a range of indicators, but how to measure the level of these indicators, evaluate their strengths and weaknesses, which requires a recognition of the scale, ie control standards. The main types of control standards: historical standards, planning standards, industry standards and advanced average standards.
2. Performance Evaluation
Performance evaluation, refers to an organization's management control results or performance evaluation. If the lack of evaluation of the effectiveness of management controls will inevitably affect the controller's enthusiasm. In determining control standards, based on the practical implementation of measurement and a true reflection of management control is an important step in the completion of this step can be achieved through the preparation of the evaluation report. Evaluation report prepared by control standards, actual results, the degree of difference, variance analysis of several parts, by comparing actual results with control standards, to determine the degree of difference between the two, analyze causes of the differences, especially to distinguish the difference and controllable difference is not controllable, so as to clarify the focus management control .3. Biases Correction
Deviation corrected, identified during the assessment refers to the actual implementation and control the http://www.ukassignment.org/jndessaydx negative difference between the standard and timely correction. Correct deviations, is the essence of management control, management control in determining the quality of the fundamental elements of paper references format. According to the evaluation report, analysis of the reasons for differences and identify controllable and uncontrollable differences differences so as to clarify the focus correction, namely to correct controllable difference.
Third, the "Golden Finance Project" Building control mechanisms built into the need for IT management
(A) "Jincaigongcheng" construction status
Since August 2002, "Jincaigongcheng" construction since the start of the provinces to follow the Ministry of Finance "unified leadership, unified planning, unified technical standards, unified system platform and unified organization of the implementation of the" unity of the five guiding ideology, according to their actual conditions are varying degrees launched the "Golden Finance Project" construction, various financial services information system gradually popularized. Currently, the "Golden Finance Project" has been basically completed the initial construction, mainly in six has made great breakthroughs: First sector budgeting system has been large-scale application; Second, wage statistics system has been made in most provinces promote the use; Third centralized treasury payment pilot information system development and operation progress; four non-tax revenue collection management system running smoothly; Fifth, get a lot of big financial management software development; six network infrastructure is obvious progress.
(Two) "Jincaigongcheng" Building Problems
However, with the "Golden Finance Project" in depth, financial information technology gradually highlighted some deep-seated problems, specific performance:
1 The lack of a unified strategic planning
"Jincaigongcheng" is a complicated systematic project, the need of IT strategic planning and financial information consistent with the objectives, in order to effectively promote the "Jincaigongcheng" building. As the "Jincaigongcheng" Building the lack of a unified, global IT strategic planning, making a lot of places, "Jincaigongcheng" building there is a considerable blindness, the design is not the system, imperfect, and some even lack of viability, leading to Actual construction of blind investment, resulting in a lot of manpower, material waste.
(2) Financial information isolated island growing problem
In the "Golden Finance Project" of the building, due to the construction of financial information systems are mostly designed for a particular business finances, the lack of uniform configuration planning, resulting in systems unrelated, like the budget, treasury, payroll systems development, Infrastructure and many different departments has its own independent application systems, different system-supplied data from different caliber, its data content, format and quality vary widely, often encounter data format conversion or data conversion can not be lost after formatting information such thorny issues, a serious impediment to the data in the application system in the flow and sharing of information islands form one.
Risk management and monitoring work 3.IT serious absence
Although the financial sector leaders to establish different levels of security and risk awareness, but they have not formed a reasonable information security policy to guide the global information security management work, leading to system failures, data loss and other security risks tampering incidents have occurred. Meanwhile, with the increase in financial applications, the public in the application of the system in a variety of problems also increased sharply, due to the lack of standardized management information systems, resulting in resources required only stay in "responsive" state, making the information system services quality is not high, coupled with the lack of systematic early warning mechanism, there is no treatment of the problem for tracking and monitoring, associated problems caused by repeated IT resources, not only waste a lot of resources, but also affects the efficiency of the financial work.
(Three) to build the necessity of IT management control mechanisms
D IT resources in promoting municipal finance reforms, itself has become a potential threat. "Jincaigongcheng" not only technical issues, but also related to strategy, processes, and many other management issues, which was mainly due to the IT strategy with no "Jincaigongcheng" strategy of integration, no management control from a height on information technology to make institutional arrangements, without the use of advanced management concepts rational allocation of IT resources. Ultimately word, "Jincaigongcheng" building IT resource management control mechanism is missing.
"Jincaigongcheng" the basic goal is to improve the value of the financial sector of public services to better serve the people to fulfill the commitments; IT Resource Management's mission is to maintain control of IT goals with business systems objectives. From the current "Jincaigongcheng" the current situation, building IT resource management control mechanism is to solve a series of problems and contradictions of the Way:
1. Management control mechanisms can be "Jincaigongcheng" building a system management framework to help the financial sector senior leaders to develop information technology information work in information technology strategy and design role in the work, to establish the system's financial information organization system and effective decision-making mechanism.
2. Financial sector utilization management control mechanisms set of tools to help solve the "Jincaigongcheng" in IT management policies, IT processes such as the development issues, the rational allocation, use of IT resources, and constantly corrected, to solve the "Golden Finance Project" construction appears a variety of problems for the smooth progress "Jincaigongcheng" to provide protection.
Fourth, the "Golden Finance Project" IT Resource Management Control Mechanism
In the "Golden Finance Project" construction, production and transfer of financial information rely heavily on IT resources, information and effective or not in addition to investment in equipment, technology and safety, but also with the management and control of IT resources are closely related. The financial management and control of IT resources is not just the responsibility of the information sector, but also with the financial sector executives and business are closely related. China's information technology practice experience shows that any successful information technology sector, in addition to the information sector plays an important role, but also the support of senior managers and ultimately the business sector to participate, only the financial sector as a whole participate in the management and control of IT resources to be able to business and IT integration as a whole, so as to realize the business value of IT resources invested.
IT resources to build financial management and control mechanisms, refers to the strategic planning of the financial sector as a whole, based on control standards for IT resources to develop, evaluate their performance, to correct its error, and continue to cycle back and forth, to achieve financial IT resources quantity, quality and efficiency the optimal configuration to contribute to "Jincaigongcheng" overall goals. Financial management and control of IT resources basic framework shown in Figure 1.
(A) The management and control of strategic resources
Strategic resource management control aims can make use of the financial sector strategic resources, analyze other information to the municipal finance department, forecasting public preferences for fiscal planning and innovative IT services, thereby increasing the level of financial information to help the financial sector in the region In the "Golden Finance Project" Building gained strategic advantage.
1. Strategic resource control standards
(1) Design Principles
The financial sector in the design of the control of strategic resources standards, should follow a few basic principles:
First, the overall principle. At the national level, information technology has been defined as "the overall strategy of modernization initiatives", National Informatization Leading Group meeting proposed a "government first, driven by information technology development" approach. This is caused by the government in national construction in the dominant position and the special role of management decisions and government information and services on the extensive reliance of the decision. To this end, we designed the financial control of strategic resources, standards, must comply with the overall national information technology policy, as far as possible to construct a reflection of China's level of development of the financial sector information resources and level indicators.
Second, the principle of consistency. Financial strategic resource control standards should be developed to the strategic objectives of the financial sector as a whole, based on strategic resource executives by establishing control standards, you can clear strategic resources to achieve results, we ensure that strategic resources and the financial sector strategies consistent, for the information sector to supervise the work plan, the completion of a standard to measure their contribution to regulate their work, so that the financial sector contributes to strategic resources to achieve strategic objectives.
(2) design ideas
Strategic resource management and control in the design of specific indicators on the one hand from a qualitative point of view on the impact of the key elements of the strategic resources to run for reflection, on the other hand from a quantitative point of setting specific indicators to measure the quality of the operation of strategic resources . Strategic resource control standards through the "public satisfaction, social credibility" and other indicators reflected.
Public satisfaction: the financial sector is serving the public, the public support for the financial sector information resources tremendous momentum. This indicator reflects the financial sector whether the popular building strategic resources, the financial sector through questionnaires, online voting and other scoring methods reflect the public's financial work and service satisfaction.
Social Credit: through public scrutiny of government departments rate the quality of service on a regular basis, the financial sector in the region the quality of service compared with other fraternal units to evaluate the financial sector's social credibility.
2. Performance evaluation of strategic resources
Performance evaluation of the main strategic resource assessment information resource movement effect whether the control standards set by the form of the evaluation report to managers intuitively reflect.
Managers index through the completion of the report, the operating effectiveness of the strategic resources compared with control standards set by the difference between the level of information to measure the effectiveness of the planning department, so as to clarify the focus of the next step correction.
3. Strategic resources to correct the deviation
In the evaluation report, compare the actual results with different control standards, the emphasis on the reasons for the differences are analyzed to correct the strategic resources of the operation. Finance department can use a combination of incentives and constraints means of correcting poor, on the one hand through rewards and other incentives to stimulate managers to take the right action to control strategic resources according to established standard operating; other constraints on the behavior of managers, Once operational effectiveness and control of strategic resources there is a greater difference between the standard level (eg 5%) IT resources managers on appropriate penalties, which will run control of strategic resources within the set standards, to contribute to the "Jincaigongcheng" strategic objectives.
(Two) operational management and control of resources
Operational management and control of resources aimed at improving the operational efficiency of resource use, making it the most cost-effective way to meet the financial needs of the business, thereby improving the efficiency of the financial sector, reduce operating costs, improve operational return on investment of resources rate.
1. Operational resource control standards
(1) Design Principles
First, the principle of coordination. Financial sector financial business process management system is the core part of the business of financial resources, but also for the needs of the business process before construction. Resources in building the operational business analysis must be carried out before, according to the needs of financial activities, determine what equipment and software specifications, excellent performance information to buy equipment. Only with the financial department's budget, procurement, treasury, social security and other departments of the business cooperation, operational resources in order to play its role, therefore, whether in operational resource planning, implementation or evaluation stage, must be considered with the coordination of financial operations If the lack of supporting the business, operational effectiveness of resources does not arise.
Second, the principle of economy. Operational management and control of resources to consider the specific conditions of the financial sector, should be cost-effective at a reasonable financial investment to get the largest possible output efficiency. This will require operational resources, control indicators to reflect its financial sector efficiency, cost and other economic indicators of impact.
Third, maneuverability. Financial resources in the design of the control of operational standards, indicators should be designed to seek simple, easy to understand, accept and use; while also taking full account of the operability of the indicators used in the acquisition process and the availability to the necessary indicators of well-defined, easy data collection.
(2) design ideas
The main contribution of resources due to business in the financial sector lower costs, increased efficiency, and ultimately achieve the purpose of balancing the budget revenue and expenditure, so the design of specific control indicators expenditure savings, the business sector, the average satisfaction, public satisfaction, operational resources such as return on investment.
Expenditure savings: refers to the financial sector through the use of operational resources to bring labor costs, office expenses and other financial savings.
Business sector average satisfaction: refers to the financial sector after the application of operational resources, the business sector information resources on the corresponding regular score, passing score reflects the average business sector operational resources satisfaction.
Public satisfaction: and strategic resource, operational resources, the main target is the general public, it can also be through questionnaires, online voting and other scoring methods reflect the public finances work and service satisfaction.
2. Performance Evaluation of operational resources
Operational performance evaluation of the main resource of information resources assessment whether the effects of the application of the standards set up, the information sector and other business sector through a summary of relevant data to evaluate the form of reports reflected to the manager.
3. Basic resources to correct the deviation
Basic resources, the main purpose of correction is how to improve the efficient use of infrastructure. If the specified time (eg one month) within the infrastructure failure rate is relatively high, which made it necessary to analyze the reasons for the high failure rate may be related to equipment the inherent defects, may also be related information sector supervision, maintenance work-related . In this regard, the financial sector can take corrective measures are:
(A) the financial sector on the basis of various departments information equipment owned by the unified management of the information sector. Basic information sector regular inspection and maintenance resources, reduce human error, ensure that the infrastructure on demand continuous uptime. Infrastructure appears difficult problems can quickly organize expert diagnostic and technical research, quick fix, in order to minimize the number of sudden accident repairs, reduce maintenance costs, improve equipment operating efficiency and reduce maintenance time.
(2) on the application of basic resources training. Financial officers of various departments for the application of computer, network and other infrastructure uneven level of the situation, work skills training, various departments to enhance the overall application infrastructure capabilities, so that resources can be effectively meet the basic strategic resource and business operational requirements of resources, so as to "Jincaigongcheng" provide the basis for building security.
V. Conclusion
As "Jincaigongcheng" Building IT resources management control mechanisms for the development of information technology to solve our fiscal problems is not efficient to provide a way out, has a certain practical significance. However, due to the management of IT resources control problems in the financial field of application is still in the exploratory stage, this control mechanism to build IT management is only a preliminary study, coupled with management control mechanism is a large and complex system engineering, to apply it to the "Golden Choi works "in practice, it is impossible to achieve in the short term, but also China's financial sector continued in practice to be improved and perfected.
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