First, China's existing financial problems and their impact
The backwardness of financial management concepts and methods is the current financial problem in China.
What is finance? What is the essential role of finance in enterprises and economic society? Understanding this fundamental problem will directly determine how to carry out financial work, how to carry out financial education, financial title examination, financial research, financial guidance, financial personnel's career development and so on.
Common financial problems and symptoms:
1, the theory of financial uselessness, the concepts of bookkeeping, accounting, reimbursement, tax payment, annual inspection and participation in management make finance in an awkward position in practical work.
The concept of family management seriously limits the role of financial management in enterprise management. Management often thinks that sales are more important than finance, which leads to the general neglect of financial work and financial personnel.
2. Enterprise management's understanding of finance.
Some enterprises attach importance to financial work and do it well. Their financial management actively participates in the business decision-making of enterprises, which really helps enterprises create value and has achieved remarkable results.
Many enterprises think that finance is very important, but the financial work is not done well, which makes finance not reflect its due value; Some enterprises do not attach importance to financial work, think that financial work is not important, and financial work can't be done well naturally, making finance just a simple tool to passively record business-related data of enterprises. From the perspective of creating value for enterprises, the financial department exists in name only.
The management's understanding of the role and value of finance in the survival, development and profitability of enterprises determines the working environment of financial management and the application and effect of financial management methods.
3. The role of finance in enterprise management.
Wal-Mart, General Electric and other world business giants have large scale, strong profitability, strong anti-risk ability and long life cycle. China's love for Asia and Asia is like a flash in the pan. What role does finance play in it? What role does finance play in the decline of enterprises in the old industrial base in Northeast China and the rapid and sustainable development of enterprises in the Yangtze River Delta, Pearl River Delta and coastal areas? Yin Guangsha and China Lantian, from business myths to bubbles, are still fresh in people's minds; Haier and Mengniu, successful models of enterprises, what role did finance play in them? What role does finance play in the hard work of enterprises that lead to losses and bankruptcy? Worth our deep thought!
4. Financial education and training. Why can't graduate students majoring in finance undertake the basic accounting work of enterprises, let alone carry out specific financial management work?
What are the problems in the financial education system, such as the practical experience of financial educators, the content and form of teaching materials, teaching methods and means, etc. China University of Finance and Economics, which is also engaged in financial education research, has a completely different authority in the global business and academic circles from Harvard and other world famous schools.
5.* * * financial work guidelines.
Accounting in China has been standardized and developed. However, standardized accounting is only the foundation, not the ultimate goal of the enterprise. It's not that an enterprise wants to make a profit. Norms are requirements and conditions, and profit is the purpose.
Accounting can be relatively unified and standardized, and financial management is flexible and changeable, so is an enterprise. * * * It needs to be strengthened in guiding enterprises to implement profit-oriented financial management.
6. Examination and evaluation of financial titles.
Why can't you do the financial work of an enterprise with the accounting certificate issued by * * *? The evaluation and assessment of senior accountants is still based on academic qualifications rather than actual financial management ability. Senior accountants are not necessarily good at enterprise financial management, but those who are good at enterprise financial management are not necessarily senior accountants, or even qualified to take the senior accountant exam?
7, industry associations and professional research institutions.
Only as a subsidiary of * * * functional departments, it did not provide substantive professional services for enterprises.
8. Lack of senior financial talents, lack of career development planning for financial talents.
Financial education system, teachers, teaching materials, teaching methods and other social training pay attention to examinations, while practical training pays attention to accounting treatment. The limitations of financial personnel's own practice, the understanding of the importance of finance in enterprises, the understanding of the importance of financial personnel's ability, and the complexity of actual financial work in enterprises have caused the present situation of three more and four less financial personnel: more financial work, more account books and more accounts; Few people can make financial analysis and decision-making, few people can plan financial work comprehensively, and even fewer senior talents can use financial tools to create value for enterprises.
This situation greatly affects and restricts the survival, development and profitability of enterprises, and also greatly affects and restricts the professional development of financial personnel and the realization of life value.
9. Social understanding of finance.
The society generally thinks that finance is a tool of accounting and reimbursement, but it doesn't realize that finance is a machine that provides basis for profit decision-making and is the core of value evaluation and control. It believes that finance is the job of financial personnel, and it doesn't matter whether you understand it or not. They hold important positions in the enterprise, but they want to make a profit but don't know how to provide a financial tool for making a decision.
Financial quality generally needs to be improved.
Wait a minute.
Second, the deep relationship between finance and enterprises, economy, society and country.
Financial problems directly affect the profit and development of enterprises. Whether an enterprise can make profits and develop seriously affects economic development and social stability, and is also related to the country's comprehensive national strength and its position in the international community.
China has joined WTO, and the domestic market competition is internationalized and the international market competition is internalized. In the rapid and ruthless wave of economic globalization, enterprises in China are facing unprecedented opportunities and risks. Enterprises in China have no time, no reason and no opportunity to wait, wait and stagnate. The only way out for China enterprises is to analyze risks, meet challenges, be good at competition and seek development.
The country should be strong, the society should be stable, the economy should develop, and the enterprises should make profits, which determines that the country should take the economy as the center, the economy should take the enterprise as the center, and the enterprise should take the value choice as the center. It is decided that in enterprise management, finance should fully control the business of the enterprise, finance should control and evaluate the value, and the choice between business and value should be rejected by finance.
Financial personnel and financial strategies are just like products. The boss's demand for finance is the market demand for products. What kind of finance the market needs, what kind of financial management strategies and talents the society will provide.
Therefore, improving the boss's understanding of financial management is the basis of changing backward China's financial management thought and the reflection of market rules in the financial field.
The boss's decision-making mode depends on the understanding of the importance of finance in the survival and development of enterprises, and the understanding of financial function and value depends on the understanding of financial content and working procedures, which will have an adverse impact on the financial working environment, the overall quality of financial personnel, the relationship between finance and other departments and the results of financial work.
The financial needs of bosses also affect financial education.
Therefore, the boss's financial thinking is far more important than the financial thinking and ability of financial personnel.
So, what is the current situation of the financial management thought of China's corporate bosses?
The boss's background is varied, including sales, technology, finance, administration, personnel and finance.
Generally speaking, the boss's financial thinking is weak, and there is a widespread phenomenon of attaching importance to the market and neglecting finance.
Shopping malls are like battlefields, and enterprises are like the army. The commander-in-chief can't just pay attention to the front-line combat troops and ignore the strategy of the rear general staff. How can such tactics be unbeaten? If you want to make a profit, but you don't know the financial tools that provide the basis for decision-making, you may not be able to run a business, but you certainly can't. There are many enterprises in China, but the deep-seated reasons are small scale, poor efficiency and short life cycle. Backward ideas and methods of financial management are particularly prominent among business owners in China.
It is not necessary and impossible for the boss to do specific financial work, but the boss should understand finance.
Understanding is more conducive to communication and conscious use of financial tools to make decisions.
Using finance is the result and purpose, understanding finance is the premise, and attaching importance to finance is a phenomenon.
With the deepening of the reform of the company management system, the company is facing opportunities and challenges.
It is of great practical significance to establish the concept of financial management and study how to strengthen the financial management of the company and ensure the sustainable development of the company's performance.
In my opinion, there are the following problems in the financial management of the company at present: the financial information lacks foresight, the guidance is not high, and the understanding of the market situation is not deep enough; Lack of scientific financial awareness, especially in the budget, is not perfect enough, or the budget implementation is not strict; The financial management system is not perfect, which leads to insufficient internal control and weak sense of financial responsibility.
How to further improve the company's financial management system, rational division of labor, effective financial supervision, and strengthen the meticulous and transparent financial work; At the same time, the economic responsibility system at all levels has been consciously established, so that each batch of funds has a clear responsible person, and the rationality of financial expenditure has been strengthened through the manager's approval responsibility system; In addition, increasing revenue and reducing expenditure, reasonably controlling the financial distribution of the company, and taking the principle of saving actual results as the principle, reduced the waste of the company's funds.
This series of measures will provide a strong institutional guarantee for the company's benign financial work, and will also ensure the sustainable development of the company's performance.
According to a comprehensive survey by Robert Huff International.
This conclusion comes from the investigation of 1400 CFO and interviews with dozens of other experts.
The survey results mainly include:
Problems and responsibilities beyond traditional accounting functions will account for 37% of senior accountants' time in the next five years from now.
When asked what the most important skills of future financial personnel are besides financial expertise, CFO's first answer is technical expertise (44%), followed by strong communication skills (24%); General business knowledge (16%) and leadership ability (1 1%), 52% people think that IT training will be the first choice to support the professional development of their accountants in the next two years; 22% people think it is most important to develop traditional financial skills.
82% chief financial officers believe that their accounting departments have been more and more involved in their company's technology development activities in the past five years.
More precisely, almost half (49%) of CFOs said that their accounting departments began to participate more and more in the company's e-commerce in the past three years.
52% CFO thinks that the most effective way to cultivate accountants' non-financial skills is through classroom training and lectures.
36% people think that on-the-job learning is the most valuable.
85% CFO thinks that professional qualification, CPA or CMA are helpful for their position promotion.
43% CFO said that after 1995, the number of female accountants in management increased year by year.
The most obvious positions are CFO, vice president and CFO.
58% of chief financial officers believe that the number of female accountants in management will increase in the next five years.
When asked by the chief financial officer: Apart from salary, what is the most important factor for college graduates to evaluate their career choices? 5 1% respondents expressed the probability of career promotion; 17% people think it is the company's financial stability, 12% people think it is the company culture.
73% of CFOs work more than 40 hours a week.
37% CFO believes that the biggest factor of occupational stress mainly comes from the increasing work pressure.
When asked which aspect of the job they want to change most, 32% management accountants think it is to reduce professional pressure; 22% people think that professional autonomy should be increased, 16% people think that more flexible working schedules are needed; However, some people think that working hours should be reduced.
75% CFO thinks the consulting industry is the most attractive to senior accounting and financial managers.
When asked which aspect of consulting industry is more attractive, 35% CFO thinks it is the challenge and diversity of work.
30% people recognize flexible working hours; 13% people think it is salary.
Understanding of financial work
My first impression of the accountant was the accountant on TV. They always stand in front of the counter with a pen in their ears, looking at the ledger and fiddling with abacus beads.
They repeat the same work every day, constantly calculating and keeping accounts. This kind of work is really boring for me.
When I later engaged in accounting work, after systematic study, I realized that my original view was very incomplete, changed my original view on accounting, and gradually fell in love with this profession.
Accounting is an ancient and emerging management discipline with a long history, which develops with the development of social economy.
What I see is only a stage of accounting development.
Under the influence of the objective environment, accounting has undergone long-term reform and improvement, forming its own independent characteristics.
Accounting has gone through a long historical process from simple counting, development and evolution to modern accounting with perfect scientific theory and practice norms today.
Accounting has experienced a long development process from simple to complex, from low to high.
Our current accounting is a modern accounting, which started from Italy's double-entry bookkeeping and continued to improve and develop in Britain and the United States, forming an accounting cycle model.
The formation and development of modern accounting can not be separated from the progress of the whole science and technology.
Early accounting records were related to the development of writing techniques and arithmetic.
In this century, the development of electronic technology, especially in recent years, the computer has entered the accounting operation, which fundamentally changed the backward situation of the traditional manual accounting self-care system and raised the accounting data processing technology to a new stage.
Modern information science makes people re-understand the function and role of accounting in modern economic activities. Management is inseparable from decision-making, and decision-making is inseparable from information. Accounting provides useful information for decision-making.
Accounting produces financial accounting and management accounting at the same time, both of which regard the use of funds as their own objects, indicating that they are two branches of modern accounting, not two independent information systems that are not related to each other.
Financial accounting focuses on reflecting past capital movements, while management accounting focuses on forecasting and planning future capital movements.
China's procuratorial organs are administrative units, and their accounting is an integral part of budget accounting, which has the characteristics of financial accounting and management accounting.
The main task of administrative unit accounting is to check, reflect and supervise the whole process of budget execution and other economic activities of administrative units at all levels, promote the smooth completion of national budget revenue and expenditure, protect the safety of state property, improve the overall efficiency of fund use, and make the official activities of administrative organs at all levels go smoothly.
In addition to the relationship between administrative accounting and municipal finance or superior units, in the process of using funds, it is mainly the commodity exchange relationship with enterprises and institutions.
In order to ensure the smooth development of procuratorial work and other work in our hospital, we should carry out scientific and reasonable annual budget every year, with an annual budget of tens of millions of yuan, and the amount of funds and funds approved by the finance is close to this figure.
How to make full use of these funds, do a good job in the front line of handling cases and logistics support, there is no shortage of funds.
Higher requirements are put forward for us, that is, to be able to manage money and be a good housekeeper of procuratorial funds.
We take the party group of the hospital as the center, according to the financial budget requirements and the actual situation of the hospital, do a good job in budget work item by item, effectively ensuring the front-line case handling funds and the needs of other comprehensive offices.
Our capital guarantee is completed through the receipt and payment of each fund, so we can't be sloppy and slack, and the accounting work I am engaged in is the first level of fund receipt and payment-cashier.
I'm still a recruit for the accounting position. I must learn everything from scratch. I can't despise every job. I have to devote all my energy to my work and study.
Cashier is the only post in accounting that contacts with cash in kind and records original information, which has great responsibility. If something goes wrong in this link, it will bring a series of influences to other accounting work in the future.
How to manage the first level of expenditure, we must first master the relevant accounting legal system, keep in mind the requirements and regulations of reimbursement in our hospital, and strictly abide by the scope of cash expenditure.
There is also the need to adhere to principles and be cautious.
When reviewing the original documents, check whether they meet the requirements, and reject or return the unqualified documents.
To meet the requirements, it is necessary to carefully calculate the amount, so that the cash paid or the cheque drawn is accurate.
Bookkeeping and checkout are the cashier's daily work.
Cash book and the bank journal should be registered in order according to the reimbursement voucher before work every day, and the balance should be checked with the cash on hand.
If you find a shortage of cash or insufficient savings, you should find out the reasons in time. If the account registration is wrong, it shall be corrected in accordance with the relevant provisions and methods of the accounting system until the accounts are consistent.
The bank deposit amount should also be checked with the bank statement at least once a month. If there is any discrepancy, contact the bank in time and make adjustments until the accounts are consistent.
The accounting work of our hospital also includes wage declaration, medical reimbursement at public expense, income tax accounting declaration, provident fund, and payment instructions for centralized payment by the state treasury.
These tasks are self-contained, and they all have their own operational processes, which cannot be confused.
If you want to master these working methods skillfully and complete the task well, you need to constantly learn and improve, broaden your knowledge and increase the content of accounting technology.
With the deepening of China's reform and opening up and the continuous development of the economy, the reform of the financial system has become more and more standardized (such as the unified payment of wages and centralized payment by the state treasury).
In order to ensure and promote the smooth development of various procuratorial work, we must vigorously strengthen the guarantee of procuratorial funds, and demand higher and higher quality of accounting work and accounting personnel.
Through several years' study and work practice, I have several experiences in doing a good job in accounting:
1, the policy level should be high.
There are many rules and regulations involved in accounting work, especially cashier work, such as accounting legal system, cash management system and bank settlement system, expense reimbursement system, tax accounting system and invoice management methods. These rules and regulations should be strictly observed and applied, the income and expenditure of funds should be strictly controlled, and the basic work of budget and final accounts should be done well.
2. Strong sense of self-discipline.
Accounting work is a summary accounting through accounting vouchers, without direct contact with cash, checks and other physical objects, while cashier work is directly related to it. Every business happens through the cashier, so the cashier should have a stronger sense of self-discipline, be strict with himself, set an example and do his duty.
3. Professional skills should be refined.
Accounting is a highly professional job with special operating skills and working rules.
With the continuous development of China's economic level, the scientific and technological content of financial work is getting higher and higher.
Now we have connected the financial private network, and realized the online declaration of wages, online tax returns, online receipt of various financial notices and information, and making spreadsheets to report financial information.
The cashier's job is not just to keep accounts and check logarithms. Understand that this article comes from the voice of the secretary. Please log on to the network to check and master relevant computer network knowledge, such as filling out payment instructions and conducting online banking, which are inseparable from computer operation.
The development trend of accounting in the future is full electronization, and we need to keep learning this knowledge to meet the needs of the continuous development of accounting work in the new period.
4. The work plan should be strong.
Financial work requires strong timeliness.
For example, when to make budget and final accounts, when to pay wages, when to submit reimbursement, when to report medical expenses, when to calculate income tax, when to reconcile with banks and so on. It happens almost every day every month, and sometimes several tasks have to be carried out at the same time in order to finish the task on time.
If the time arrangement is unreasonable, there will be no clue and inefficiency.
For example, I am responsible for the reimbursement of cashier work, which takes up the main working time, and other work can only be completed on the day of reimbursement or checkout, saving time and improving work efficiency.
5. Use your head and write hard.
Accounting work is characterized by a large workload, many contents, a wide range, and some contents are not easy to remember. At this time, you need to have a small notebook to record some work points and precautions at any time for future enquiries.
We should also actively think in our work, be good at summing up experience and shortcomings, and constantly improve and improve the quality and efficiency of our work.
Through several years of accounting study and practice, I have gained a lot of professional knowledge and learned a lot of truth about being a man.
Seek truth from facts in life and work, be meticulous, and never forget that you are a member of * * * *; We should continue to conserve energy in our study and work, constantly improve our professional level and better serve the procuratorial work.
Understanding of financial accounting work
1, the importance of financial accounting.
In the past, production was often emphasized in enterprise activities, especially in technology-intensive industries such as electric power, and this view was more prominent, while finance and other work were only logistics service support departments.
Financial "personnel" are often valued, especially in state-owned enterprises, where the first month is reflected in financial personnel, which is related to their "organizational structure".
Paying attention to personnel does not mean that the importance of financial work can be equally reflected. It is a development road for modern enterprise management to change from production to production management with financial work as the core.
Because financial management is the core of all management activities of enterprises, all economic activities are inseparable from finance, and management activities are carried out around the realization of financial objectives, which objectively requires financial personnel in modern enterprises to strictly follow the requirements of modern enterprise financial management, implement various rules and regulations, and analyze and deal with financial problems of enterprise economic organs.
Only by fully recognizing the position of financial management in business activities can financial accounting work and enterprise management work form a benign unity.
2, improve the financial organization structure, strengthen the construction of financial personnel.
Engaged in financial work for many years, I deeply understand the importance of perfect institutions and financial personnel to financial accounting work.
In accordance with the Company Law, Accounting Law and other relevant provisions, and in combination with the organizational characteristics of the unit, the establishment of financial institutions is the premise of carrying out accounting work.
We are a merger of listed companies. Our company group has a finance department, and the headquarters has 7 subsidiaries and 8 branches, 16 accounting unit. Each accounting unit has a finance department, and the financial statements are consolidated by the head office and submitted to the group.
Under the leadership of the general manager, the finance department conducts comprehensive financial accounting management of the company according to the requirements of financial budget and final accounts formulated by the board of directors.
A perfect organization is a powerful guarantee for the orderly financial management of the company.
Cultivating financial personnel suitable for enterprise financial management and accounting work is a key link in the quality of financial accounting work.
According to the requirements of post division and post responsibility division, we should equip enough accounting personnel.
At the same time, the accountant of each position should be competent for the work of this position, which is the requirement for the professional ability and quality of accountants.
Some people think that accounting is accounting. There are many people who can do accounting now, and the technical requirements are not high, and accounting can be found everywhere. It is very common to pay attention to years of work experience and ignore the perfection of new business knowledge system.
However, the financial accounting of modern enterprises is not simple accounting, and not everyone can do it well.
With the integration of China and the world economy, China's laws and regulations and overall financial accounting standards are becoming more and more perfect.
The new standards just released frequently last year are a great change in accounting requirements, and also put forward higher requirements for financial personnel.
A good financial officer's business can't be confined to his own post. Many accountants know how to do this job, but why not.
To become a generalist, we must master the multi-level knowledge structure and constantly learn and supplement new knowledge.
Accountants in the new era are not only accountants, but also managers. They should not only do things after accounting, but also reflect the real value of a modern enterprise financial accounting in forecasting, decision-making, planning and control.
3, establish and improve the financial management system to adapt to enterprises.
Companies have different organizational forms and different financial management rules and regulations, but they must be established in accordance with the requirements of relevant laws and regulations stipulated by the state and the characteristics of enterprises.
The role of system construction in an enterprise is self-evident. As the saying goes, there is no Fiona Fang without rules. Financial work is directly related to the property, capital security and financial policies of the state and enterprises, and its seriousness is well known. A complete and systematic financial rules and regulations are essential.
Asset management, accounting methods, cash management, internal control system, reimbursement methods, internal assessment and inspection system, and post responsibilities of personnel are the most direct written basis for guiding the working methods of enterprises.
The implementation of the financial system seems to be more important than the formulation.
Whether it is an old enterprise or a newly established company, the first problem is to formulate various management systems, corporate culture, norms and standards. The software and hardware are complete, but three minutes of blood is not uncommon.
The implementation of the system is often associated with human behavior control, which will make people feel uncomfortable. So it will be executed in disguise, so that it will not be executed or even turned a blind eye. All kinds of management methods formed will be destroyed by people's unconscious behavior, and the management of enterprises will be out of the question, full of loopholes and hidden dangers. This practice is absolutely unacceptable.
4, strict division of labor, clear responsibilities, strengthen internal control, strengthen risk prevention.
Defining one's job responsibilities is to locate one's job reasonably, which is the premise of doing one's job well.
Because only when you really know what role you are playing can you perform this trick better.
Regardless of the position, the responsibilities of personnel must obey the company's requirements for their work:
Complete the task according to the requirements of duties to the letter; Local interests are subordinate to the overall interests; Have the enthusiasm and initiative to work; Have the overall concept, and have a sense of coordination among posts, departments, superiors and subordinates, and inside and outside; Provide decision-making reference and make suggestions for decision-making.
Strengthening internal control is a very important measure in enterprise management, especially in financial work. It is the requirement of incompatible post division of labor, which requires that all the work can not be completed by one person, and that the work should be coordinated, restricted and supervised with each other, so as to resolve risks in the work procedures.
Fund management is very important in control.
All economic activities are ultimately reflected in the results of funds.
Maybe it's my working habit in the bank for many years. Paying attention to fund management is what I have always emphasized.
People, responsibilities, processes and supervision are very important in all aspects of fund management.
Strong liquidity of funds and strong possessiveness of people often make many cases and hidden dangers invisible, so everyone (not just financial accountants) should establish a good sense of financial risk management.
5. Establish a good financial awareness, play a decisive role in the implementation of standards, and realize financial management and enterprise value.
As a qualified financial accountant, it is very important to have a career-sensitive financial consciousness.
I have mentioned financial awareness on many occasions, and sometimes people ask me what financial awareness is.
In my opinion, financial consciousness in the popular sense is to do things according to conscience and not to make false accounts; The deeper level is to cultivate good professional ethics ideologically, and to restrain words and deeds with the relevant norms and standards of financial accounting in the work.
Why do you say that? In fact, I realized it in years of embarrassing financial work.
Financial personnel are sometimes embarrassed.
The executor of enterprise policy in financial work is the means to realize enterprise intention. Dealing with funds sensitively, relevant normative and binding means are insurmountable in principle. How to coordinate the intentions of leaders without losing the deviation of implementing the rules is indeed a difficult problem for many financial personnel.
Financial awareness should be in the hearts of everyone in the team. If so, it will be much easier for accountants.
But this is often not the case, the leader said. I have to do it anyway.
The risk is undoubtedly passed on to the accountant, and the risk of personal future and practice makes many financial personnel "difficult".
Here, the financial awareness of financial personnel may be the last line of defense for enterprise management. No matter what others say, financial personnel will go with the wind, and such accounting is unacceptable. In other words, it is impossible for others to have financial awareness, and financial accounting cannot be separated from financial awareness.
Financial awareness is also reflected in the fact that when doing a job, we should consider the impact on other posts, departments and personnel.
There are also taxes, assessments, and time before and after.
Many management systems are realized through the implementation of financial work.
First, execution, then execution.
Execution is stipulated in the specification and should not be a problem in theory.
Then it is very important to implement it in practical work.
It is a very learned process to have standards for implementation, principles that people can understand without losing the system, unified standards for implementation, consistency or rigidity, and implementation under the overall development goal.
The goal of financial management is to maximize enterprise value.
It is the goal of financial accounting management to analyze and summarize the financial data of enterprises, put forward meaningful suggestions and methods and put them into practice.
Financial goal is an integral part of enterprise goal, which is consistent, involves all the details of operation and management, and also needs everyone's participation, which is related to the success or failure of the enterprise.
Second, summary
Be conscientious and enterprising, and guide yourself to realize the unity of personal value and enterprise development in the future financial and enterprise management work with the concept of MBA learning.
Financial accounting is a meticulous work, which is done with heart, brain and knowledge. Xiu De is a hard worker.