How to do a good job of financial control

Lead: Improving the standardized management of financial foundation has been put on the agenda by more and more enterprises, but the development of enterprises will inevitably go through a bumpy growth period. If you want to change the original management mode, you will inevitably face a thorny road, but if you don't advance or retreat under competition. In order to better meet the future challenges, enterprises must do a good job in standardized management of financial foundation, improve the quality of financial information, and lay the foundation for the improvement of management level.

How to do a good job in financial control (1) and consolidate the accounting foundation.

First of all, enterprises should emphasize the importance of accounting treatment and the role of employees in accounting treatment to all employees. To this end, enterprises can consider establishing relevant systems to clarify what necessary original vouchers are in each economic activity and how employees should accurately fill in and compile the original vouchers. For foreign original vouchers, relevant rules can be issued to guide employees to conduct preliminary verification when obtaining the original vouchers to ensure the authenticity and accuracy of the vouchers. Only vouchers that are truly related to economic activities can be reimbursed. At the same time, in order to avoid the intermission of expenses, enterprises also need to clarify the time limit for the submission of original vouchers, and require all employees to abide by the system. Only by establishing a set of perfect rules and regulations can we ensure the accuracy of basic financial information, and at the same time, we can also drive all employees to participate in standardized financial infrastructure. Secondly, for some complex or large-sum economic matters, the lead department can be required to communicate with the financial personnel to clarify the business content, or a copy of the relevant contract can be handed over to the financial department for backup, so as to help the financial personnel handle the accounts correctly. After accounting treatment, the person in charge of finance needs to make further verification to ensure the correct accounting treatment of special matters as much as possible. In addition, the enterprise may consider making spot checks on the accounting treatment in the past period of time by the person in charge of finance or designated inspectors, so as to ensure the authenticity of accounting information as much as possible. Finally, enterprises should attach importance to the preparation of financial statements and require financial personnel to adjust and prepare financial statements in accordance with the provisions of accounting standards and submit them to management on time.

(B) improve the internal control system

The role of internal control in ensuring the authenticity of financial information is gradually known by people. First of all, enterprises should set up posts reasonably, define their work contents and responsibilities, and pay special attention to separating posts that are prone to fraud to form a mechanism of mutual restriction and supervision. Secondly, for the daily economic activities of enterprises, we can sort out a workflow, and then establish necessary supervision mechanisms for risk points, such as economic activity approval, continuous numbering of circulation documents and so on. At the same time, enterprises also need to establish information feedback and communication systems, and all departments will convey the real situation to the financial department, and the financial department also needs to actively communicate with all departments in order to truly understand the real situation of economic activities and make accounts correctly. Finally, for major fund-raising and investment activities, enterprises should set up a special audit system, conduct necessary feasibility analysis in advance, and grant the corresponding responsible person an examination and approval system. If it is of a special nature or has an important impact on the development of the enterprise, it may be examined and approved by the competent authority and form a written document. After examination and approval, we should pay attention to the flow of funds, clarify the work contents and responsibilities of relevant personnel, ensure that the operation of the later project and the collection and use of funds are carried out according to the predetermined plan, and at the same time form the necessary supervision system. Only in this way can we help enterprises use financial resources rationally and do a good job in standardized management of financial foundation.

(3) Building a talent system

In standardized financial management, the role of talents can not be underestimated, and the improvement of management level can only be realized by capable people. Therefore, enterprises need to establish a set of talent introduction and training mechanism. After defining the responsibilities of each post, enterprises should consider the comprehensive quality of employees from many aspects, including their sense of responsibility, moral awareness, professional accomplishment and so on. And choose the most suitable talent. Only when a group of talented people are in place can enterprises do a good job in standardized management of financial foundation. Then, according to the needs of development or economic business, enterprises can consider training financial personnel regularly or irregularly, and encourage financial personnel to learn all kinds of relevant professional knowledge and the latest policies, including finance, law and economy. At the same time, they can also consider assessing this and link the assessment results with performance. In addition, in order to enhance the financial staff's understanding of the enterprise, the enterprise can also consider the way of post rotation to avoid a financial staff staying in a post for too long, which will also help the enterprise to find mistakes that have not been discovered before and form another form of mutual supervision mechanism.

How to do a good job in financial control 1 To do a good job in financial management, the person in charge of finance must first obtain the support of the company boss and fully communicate the important position of financial work in the company's operation and work planning. If you can't even reach this point, basically don't look down.

Now most enterprises are private enterprises, and some bosses have an understanding of finance that they can quit at any time? Cash box? , the understanding is not comprehensive; Some bosses' understanding of finance only stays in bookkeeping, but they don't agree with the management color radiated by financial work, and their understanding is not deep enough. It is appropriate to explain the importance of financial work to the boss properly. Financial management plays an important role in accurate accounting, financing, reducing financial costs and operating costs, standardizing procedures and reducing operating risks. All these should be explained clearly to the boss, and examples should always be shown to the boss. Now is not the time to escape from reality. If financial management is done well, it can become an important pillar of management and even the boss's right-hand man, which is very important.

Second, handle the business relationship with the internal and external departments of other companies and do the peripheral work well.

Handle the relationship with the boss, and then handle the relationship between the finance department and other departments inside and outside the company. In fact, it is not only financial work, but also a lot of work is a process of dealing with people. Han Feizi said? Want to learn poetry, kung fu is beyond poetry? That's the truth. The external relations that the financial department needs to focus on mainly include the relations among banks, taxation and financial departments. In today's information society, without the regular guidance of government functional departments, many policies cannot be fully and timely grasped. The banking department can transmit credit policy information and bank investment trends to enterprises; The tax department can provide important new policies for enterprises, and frequent exchanges will help enterprises to accurately handle tax matters; The financial department can provide more financial information for enterprises. There are many foreign trade departments involved, and there are many dealings with the foreign exchange administration and the export tax rebate administration. This is a down-to-earth business department. If you have any questions, please feel free to ask them.

Three, focus on the following four aspects of work, to protect the financial and business work.

1. Establish a set of perfect work (financial and business) processes, and consolidate them from time to time.

For doing a good job in financial work, a complete and very operable financial process is essential, which is the most important guarantee for doing a good job in financial basic work. These financial systems include basic accounting process, delivery and accounts receivable management process, accounts payable recording and checking process, asset inventory system, fund management system and other business processes closely related to financial work. If necessary, it can even be extended to business processes, which a company needs to gradually improve and stick to. With these processes, you won't panic when you encounter problems, and the probability of encountering problems will be significantly reduced. Most importantly, these formed and tested systems can prevent mistakes and greatly reduce the probability of risks in operation. Only by observing these financial systems well can we prevent both open fire and dark fire, so that the whole business can be carried out in an orderly and good way.

2. There is a good handling system and work assessment method, which is reflected in efficiency.

Financial work, in many departments, seems to be a very easy logistics work. It is very simple to sort out documents, make vouchers and audit accounts. This is also a common phenomenon that many units do not recognize financial status. In this case, one is that the nature of financial work at present is really mainly dealing with documents, giving people the illusion that financial work is simpler and easier; One is that the current financial work threshold is very low, and it is easy to get started, which leads people to mistakenly think that they can get on the road with a little cultural foundation and a few days' practice. In fact, looking at the current financial army, there are not many people who can really be called financial backbones. The reason why financial work is neglected is that people don't notice that financial personnel repeat their work day after day and year after year, and they are very strict about the quality and details of their work. It can be said that accounting work can't make any mistakes except being cautious. Under trivial documents and work, it actually reflects stricter quality requirements. It can be said that accounting is also a technical activity.

3. Have a mature fund management method.

Why talk about funds alone? At present, this phenomenon is widespread in many units. From the external form or essence, the financial department of large-scale units may be divided into accounting and capital accounting, and some units with more detailed assessment may also set up cost accounting departments separately. Commonly divided into accounting and capital departments. In terms of work content, the accounting department and the finance department pay more attention to internal financial processing, while the other is more inclined to external financial financing. If the two departments are not positioned correctly, there may be local conflicts and poor cooperation.

4. Grasp several basic points: management of delivery and receivables, management of procurement and payables, dynamic management of assets, and management of financial and operational risks.

(1) Delivery and accounts receivable management:

For manufacturing enterprises, product sales is the most important business activity. Therefore, the management of delivery and accounts receivable has become very important. Enterprises should establish an effective internal control system from the financial point of view to prevent risks in market operation, and at the same time prevent market sales and the operation of the whole company from being controlled by individual sales personnel. Such distressing examples often occur in reality, causing great trouble to operators.

(2) Procurement and accounts payable management:

After talking about sales, we must talk about domestic procurement. An effective procurement and accounts payable management system is also necessary. At present, most well-run enterprises have made great efforts in purchasing. Because in the market, everyone faces the same situation, and different competitive advantages are reflected in internal strength and reducing operating costs. Doing a good job in purchasing and preventing high-priced purchasing is the most direct way to reduce costs.

(3) Asset management:

For enterprises, asset management is also a very important part. At present, there are many kinds of assets of enterprises. In addition to regular fixed assets, intangible assets such as land and trademarks, ongoing engineering construction, monetary funds, accounts receivable and other accounts receivable are all things that enterprises need to check regularly. And this first needs a dynamic management system. The purpose of system implementation is to ensure the preservation and appreciation of assets, which can be achieved by dynamic management of assets.

(4) Financial risk management:

At present, in addition to doing a good job, enterprises must always face various risks, including the risk of unstable personnel, the risk of market changes, the risk of poor fund organization, the contingent risk brought by external guarantees, the operational risk brought by changes in tax policies, and the management risk brought by the lack of internal control system. And these risks can be fully or partially reflected from the financial point of view. As the person in charge of finance, we should find and prevent these risks in time to protect the company's operation.