What should a good financial officer do?

What should a good financial officer do? How to become a qualified financial officer

As an ordinary employee of the company, although ordinary, I will stick to my post and do my job well, because each of us is ordinary, but the normal operation of the whole company can not be separated from everyone's efforts. Just like a big machine, we are all small parts like screws, which seems unimportant, but without our efforts, the machine will not operate. Therefore, we are not "ordinary". Since we are extraordinary, it is particularly important to be a qualified screw and become a qualified financial officer.

I am a warehouse keeper, and my daily tasks are to inspect the goods, receive the goods, deliver the goods according to the order, strictly control the quality, be responsible for my own actions, and also be responsible for the company and customers. This is my "three responsibilities" requirement for myself. Ordinary work doesn't mean relaxing demands on yourself. I try not to receive the wrong goods, do not send the wrong goods, and reduce the losses to myself, the company and the customers.

To be a good financial officer, it is important not only to do a good job, but also to have both ability and political integrity. We should be a good participant, a grower and a caring person. Be proactive at work, don't wait passively, take the initiative to strive for work and goals, and replace complaints and accusations with self-motivation; Constantly enrich yourself at work and accumulate valuable experience; In addition, I want to be a popular person in the company, think of the company wholeheartedly, treat my colleagues as family, devote myself wholeheartedly and have no regrets.

To be a qualified financial officer, you should also have three good mentalities. First of all, we should attach importance to ourselves and believe in our own abilities, and we can make extraordinary achievements even in ordinary posts. Only by paying attention to yourself can we attract others' attention. However, it is impossible to be self-centered. The melting pot of the whole company needs our integration, so team spirit is also indispensable. What we want is overall contribution, not individual performance. Everyone should keep the warmest affinity, and keep the consciousness of active division of labor and cooperation with others. The most important thing is to keep learning knowledge to enrich yourself. In such a competitive society, we all need knowledge as the most powerful competitiveness. "Never too old to learn", go all out for yourself and the development of the company, and really have the ability to undertake this job.

Develop and enrich yourself, cultivate excellent quality, concentrate on work, improve work efficiency, enhance the company's reputation, take the company's goals as its own responsibility, work hard, be a qualified screw, and truly become an excellent financial officer.

Kneeling: What should financial personnel do? Keep financial secrets, deal with each other, and don't let others know your own affairs.

People can't satisfy everyone. If they think it is offensive, they should offend him. You can't please everyone. First, handle it in your own way and try to be fair. If they are wise, they should know how to treat you. If these grandfathers are too unreasonable, don't wait on them and don't put too much pressure on yourself.

How to be a good financial officer? Familiar with tax law. Learn the article by heart and understand it completely.

Familiar with accounting. Familiar with the content of account accounting, accurate application, familiar with accounting standards, flexible application.

Only by doing this can we talk about tax saving and tax avoidance.

At this level, it is the highest level of accounting.

Next, we will enter the position of CFO. Strengthening internal control, avoiding risks, making full use of enterprise funds and resources reasonably and maximizing benefits will meet the requirements of the chief financial officer.

What should financial personnel do when they receive reimbursement vouchers? The financial personnel shall post the invoice and collect it according to the following methods:

1. Invoices or original vouchers are from right to left, from small to large. Please don't use double-sided tape when pasting.

2. The attached bill and the attached page are aligned up, down, left and right, and shall not exceed the upper, lower, left and right boundaries of the attached page. Each bill is staggered by a distance of about 1 cm, and the bills are distributed like fish scales.

3. Put a bill of about 10- 15 on each posted bill (the meal fee and bus fare can be appropriately increased to 15-20). The general requirement for pasting invoices or original vouchers is to paste them in different categories, which should be neat, flat and even.

4. When the invoice area is large and exceeds the upper and lower limit values or the left and right limit values of the sticker, the top, bottom and right sides of the sticker should be taken as the benchmark when detailing the contents of the invoice. Please fold the extra parts.

As a qualified financial officer, you should? At least, pass the accounting qualification examination. If you have any problems in your work, please consult the old accountant and keep learning. The most important thing in doing finance is to be cautious and responsible, because there are so many financial information, especially in taxation, we must not make mistakes. This requires that financial work should not be so-so.

Financial personnel, how should the invoice list be modernized? That is to say, we should have the concepts of service, economic benefit, time benefit, competition, knowledge, talents and information. Modernization of management methods. That is, to popularize advanced management methods, including modern business decision-making methods, modern financial management methods, modern material management methods, and modern enterprise production management methods.

Modernization of management personnel. That is to improve the basic quality of enterprise managers, realize the modernization of talent knowledge structure, and make all enterprise managers truly "know technology, manage and operate"

Modernization of management means. That is, the modernization of information transmission means.

What lessons should financial personnel do? At the end of the year, there are many things for accountants. Finance is the busiest time of the year. Let's talk to you about which aspects of finance are most prone to make mistakes at the end of the year, how to make a comprehensive consideration on taxation, and list some problems that need to be vigilant. There are many things in accounting at the end of the year. Finance is the busiest time of the year, so you should do your homework in time for some important things, otherwise trouble will make you depressed and have a bad Spring Festival. Accounting net, let me tell you what financial mistakes are most likely to be made at the end of the year, how to make a comprehensive consideration on taxation, and list some problems that need to be vigilant. Item 1 of the year-end homework: check the tax payment of the current year, make a general analysis of the various taxes and fees of the enterprise in that year, then calculate the tax burden of that year, compare it with the tax burden stipulated by the local tax authorities, and make appropriate adjustments according to the taxes stipulated by the tax authorities. This is because tax authorities often select cases from enterprises with abnormal annual tax rates, so enterprises should calculate their year-end tax payment as a whole. The second assignment at the end of the year: check the accounting treatment of the enterprise in that year. After the promulgation of the new accounting treatment policy, many accounting items have been adjusted, such as pre-tax deduction of asset losses, measurement of depreciation of fixed assets, and confirmation of tax preferences. Accounting colleagues in enterprises focus on checking their accounting treatment in accordance with the provisions of the new policy, and whether there are any non-compliant treatment items. Item 3 of year-end homework: approve the accounting estimate made by the enterprise in the middle of the year, and re-estimate it according to the situation at the end of the year to see if the estimate at that time is reasonable. Year-end homework item 4: check the use of invoices. Without an invoice, it is inevitable to be stared at by the tax bureau. Who let the tax law say that you can't reimburse expenses without invoices? But in most cases, invoices can't be in place in time, and they will be forgotten after a long time. Therefore, although the issue of invoices is a cliche, by the end of the year, we still have to check to see if there are any expenses that should occur in the current period that have not been invoiced. → What are the receipt and payment vouchers that are not within the scope of invoice management? One is based on receipts and payments of administrative activities. There are mainly receipts for administrative fees, such as fines and confiscations of law enforcement agencies, litigation costs of judicial agencies, licenses issued by some administrative agencies, registration fees charged for licenses, licensing fees, etc. Second, based on the needs of the internal management and financial management of the unit, the receipt and payment vouchers (internal settlement vouchers) of the internal and individual economic responsibilities of the unit are divided. The third is "professional invoice". The Detailed Rules for the Implementation of the Invoice Management Measures stipulates: deposit and loan, remittance, transfer voucher and insurance voucher of state-owned financial and insurance enterprises; Stamps, postal orders, telephone bills and telegraph receipts of state-owned post and telecommunications enterprises; With the approval of the State Taxation Bureau of People's Republic of China (PRC) or the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, the passenger tickets and cargo tickets of state-owned railways, civil aviation enterprises and state-owned highway and waterway transportation enterprises in the transportation department can be managed by the relevant competent departments of the State Council or the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, including the printing and use of professional invoices, but the invoices of the tax bureaus shall not be overprinted. Item 5 of year-end homework: check amortization and accrual, and check whether there are any accounting subjects that should be amortized this year.

How to be a good financial officer depends first on whether you are a steady, practical and diligent person. Financial work is complicated and boring, so we need to face it with a good attitude, make extraordinary achievements in ordinary work and work happily in boring work. If you can do this, you will have a good foundation for financial work.

1, read more books on finance.

2. Ask more old accountants or colleagues.

3. Look at Baidu more. I know that I have learned a lot of practical knowledge in the finance and taxation column that Baidu knows.

In fact, bringing new people is also a way to consolidate your knowledge.

1. According to the Accounting Standards for Business Enterprises No.9-Employees' Remuneration, if an enterprise terminates its labor relationship with employees before the expiration of the labor contract period, or offers compensation to encourage employees to voluntarily accept layoffs, and at the same time meets the following conditions, the estimated liabilities arising from compensation and termination of labor relationship with employees will be recognized and included in the current profits and losses. First, the enterprise has formulated a formal plan to terminate labor relations or put forward a voluntary reduction proposal, which will be implemented soon. The plan or proposal should include the departments, positions and number of people who have been dismissed or laid off. According to the relevant regulations, the amount of compensation for dissolving or reducing labor relations is determined according to the type of work or employees. Time to terminate or reduce labor relations. Second, enterprises can't unilaterally withdraw the proposal or reduction of labor relations.

Accounting treatment is:

Borrow: management fee

Loan: wages payable to employees.

For all dismissal benefits that meet the conditions of debt recognition, regardless of the department, the borrower should be included in the management expenses, not included in the cost of assets. The idea here is no longer the principle of who benefits and who bears. The lender is the employee's salary payable. In nature, the salary payable to employees here should be the estimated liabilities mentioned in the guidelines, but the accounting treatment should be through "salary payable to employees".

For the dismissal welfare plan that completes the substantive dismissal work within one year, but the compensation payment exceeds one year, the enterprise shall choose an appropriate discount rate, and measure the amount of dismissal benefits that should be included in the current management expenses with the discounted amount. The difference between the amount and the actually payable dismissal benefits shall be regarded as unconfirmed financing expenses, and shall be included in the financial expenses when the dismissal benefits are actually paid in the future.

① When the estimated liabilities arising from dismissal benefits are confirmed,

Borrow: management fee

Unconfirmed financing expenses

Loans: Payables-Termination Benefits

(2) When paying dismissal benefits in each period,

Debit: Payable-Termination Allowance

Loans: bank deposits

Meanwhile:

Debit: financial expenses

Loan: unconfirmed financing expenses.

Two. Individual income tax regulations

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on Exempting Individual Income Tax from One-time Compensation Income Obtained by Individuals and Employers in Dissolving Labor Relations

Caishui [2006 54 38+0] 157 No.2001-9-10

All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:

In order to further support enterprises, institutions, organs, social organizations and other employers to promote the reform of the labor and personnel system and make proper arrangements.

In order to maintain social stability, the relevant issues concerning the exemption of individual income tax from one-time compensation income obtained by individuals due to the termination of labor relations with employers are hereby notified as follows:

1. Individual's one-time compensation income (including economic compensation paid by the employer) due to the termination of labor relations with the employer.

Payment, living allowance and other subsidies), the income is less than 3 times the average wage of local employees in the previous year, which is exempt from personal income tax; The excess part shall be calculated and collected according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Individual Income Tax Collection for Individuals Obtaining Economic Compensation for Dissolving Labor Contracts (Guo Shui Fa [1999] 178).

2. The housing accumulation fund, medical insurance premium, basic old-age insurance premium and unemployment insurance premium actually paid by individuals when they get one-time compensation income can be deducted when calculating their one-time compensation income personal income tax.

3. If an enterprise is declared bankrupt according to the relevant laws and regulations of the state, the income from the one-time resettlement fee obtained by the employees of the enterprise from the bankrupt enterprise shall be exempted from personal income tax.

In the face of reform, what should financial personnel do in combination with their posts? Financial work is the fundamental premise of good management and the fundamental obstacle to the normal implementation of the unit. With the deepening of social reform and economic transformation and development, the requirements for financial work are getting higher and higher. According to the notice requirements of holding the symposium on financial work of bureau system, combined with the overall financial work practice, this paper puts forward some views on further improving the basic financial work under the new situation.

First, recognize the current situation, grasp the correct direction, and the new development of 1. XX, constantly put forward new requirements for financial work. On the one hand, financial work has always been centered on the development of xx, which has played an important role in strengthening fund management, standardizing lending behavior, maintaining and increasing the value of assets, and improving the efficiency of fund use. On the other hand, the new development needs of the two main businesses of xx logistics in the future will constantly put forward new and higher requirements for financial work. 2. The deepening of financial system reform requires continuous improvement of financial work. In recent years, the financial system reform with departmental budget, centralized treasury payment, procurement, state-owned assets management and official card system as the main contents has been rapidly promoted, which has brought new challenges to financial work. In this context, in the remote and backward environment of xx at the grass-roots level, it is required that financial work must proceed from reality, actively adapt to reform measures, strengthen the improvement of various systems, and continuously improve the level of financial management. 3. With the advancement of social and political democratization, higher requirements are put forward for financial management. People are increasingly demanding transparency in the use of state finances. This year, the State Council asked the central government to disclose the "three public funds" and actively promote the openness of government affairs in accordance with the requirements of administration according to law. In view of the current situation of arbitrary budget management, imperfect internal control system and relatively low management level, it is inevitable to change the financial management mode, gradually promote financial disclosure through various forms and consciously accept employee supervision.

Second, improve rules and regulations and strengthen financial supervision. Improve system construction and implementation. Conscientiously implement the national financial policy and strictly implement the national laws, regulations and financial rules and regulations; Some new financial regulations or improved regulations or workflow have actually been implemented, and some have been discussed and revised, but no written system documents have been formed. It is necessary to improve the relevant financial management system and solidify the actual implementation system in writing. According to the development and changes, timely revise and update relevant systems. Do manage people with the system, manage affairs with the system, resolutely prevent and put an end to the phenomenon of non-compliance with rules and regulations, and ensure the healthy and smooth development of the unit. 2. To improve the asset allocation standard system, establish a scientific and reasonable standard for the allocation of state-owned assets, carefully analyze the information of existing assets, clarify the nature and quantity of various asset demands, reasonably set budget items, accurately reflect the sources and destinations of various assets, and purchase assets according to the allocation standard; * * * procurement is still in the primary stage, so it is necessary to straighten out the work flow, gradually establish and improve the management system, implementation procedures and supervision mechanism of * * * procurement, and ensure the efficient implementation of * * * procurement in this unit; To establish a complete performance evaluation feedback system and performance supervision mechanism for special and project funds, it is necessary to manage funds well and pay attention to efficiency. 3. Strengthen the internal audit work and give full play to the supervisory role. First, we should conscientiously do a good job in the daily internal financial audit of the system. Grasp the audit focus, improve the internal audit methods, and strive to improve the quality and level of internal audit. At the same time, the internal financial audit notification system should be established to further play the role of supervision and promotion of the internal audit of the system and promote the standardization of the financial management of the system. Second, we must effectively solve the weak links and sensitive issues in financial management. On the basis of adhering to a comprehensive audit, we will highlight key units and key issues, intensify internal audit, and strive to verify, investigate and thoroughly investigate. At the same time, we should pay attention to seriously study and analyze the root causes of problems and loopholes in work management, constantly analyze those deep-seated and universal problems, put forward prevention and control countermeasures from the source, gradually shift from the current emphasis on post-audit to the combination of pre-,during-and post-audit and increase the intensity of pre-and post-audit so as to solve various problems in the bud. Third, we should establish a year-end self-inspection system for financial management. Before the audit department conducts an audit, the financial management departments at all levels should conduct self-examination and self-correction on their own financial management for one year, and report the self-examination and self-correction to the Municipal Bureau as a unit. It is necessary and beneficial for superiors to inspect grass-roots units. It is necessary to continue to carry out irregular financial and auditing special inspections, strengthen daily supervision, find problems in time, and rectify as soon as possible. The basic level conducts in-depth analysis and research on the problems existing in the inspection and establishes a long-term preventive mechanism. Strengthen the tracking management and performance supervision of special funds, establish a tracking system for the benefits of special funds, and hold the relevant responsible persons accountable for inefficient use of funds, failure to complete the objectives and tasks, misappropriation, loss and waste.

The third is to serve the overall situation of development and highlight management priorities 1. Further deepen departmental budget management. First, attach great importance to budget revenue management. At present, our sources of funds are mainly financial allocations at all levels, supplemented by policy income such as various handling fees and inspection commissions. The second is to strengthen the management of budget expenditure. When arranging the budget expenditure, we should adhere to the principle of seeking truth from facts, keeping pressure and living within our means, and constantly optimize the expenditure structure. That is to say, in the arrangement of management expenses, personnel expenditure is adopted, public expenditure is suppressed, and the quota contract management method is gradually implemented. At the same time, it is necessary to strengthen the evaluation and demonstration of the necessity, feasibility and efficiency of the budget expenditure items, and constantly improve the standardization and scientificity of the budget preparation of special funds. 2. Further strengthen the supervision and management of funds. In recent years, the financial and auditing departments have continuously strengthened supervision and inspection of financial funds. Therefore, we must attach great importance to and further strengthen the systematic fund management. First of all, it is necessary to strengthen the supervision and inspection of budget implementation, strictly follow the approved projects and amounts in the process of budget implementation, and comprehensively improve the quality and effect of budget implementation. Secondly, it is necessary to establish a budget performance evaluation mechanism and strengthen the assessment of the efficiency of fund use. From the perspective of strengthening the supervision and management of the use of funds, we will actively explore the establishment of a performance evaluation mechanism of "pre-evaluation, in-process monitoring and post-evaluation" to promote the transformation from "input-oriented" budget to "performance-oriented" budget. Thirdly, it is necessary to strengthen asset supervision and improve the efficiency of asset use. Update the concept of asset management, establish and improve various rules and regulations, and deeply understand the financial situation of fixed assets. 3. Strictly implement the superior documents and control the "three public funds". This year, the State Council asked the central government to disclose all the expenditures of the three public funds, and will gradually disclose the budget and final accounts in detail. We should also try to disclose the expenditure internally, and explain the expenditure structure, growth and change, key direction and performance of the "three public funds" in detail from the perspective of the society's right to know, participate and supervise the finance. First, strengthen vehicle management, such as minimizing car allocation, closing cars on holidays, and cultivating good car habits for drivers; Second, in terms of reception expenses, the superior should strictly control the accompanying personnel, and the subordinate should provide accommodation, catering, transportation and other services in strict accordance with the specifications and standards, and must not exceed the standard reception, strictly control the reception expenses, strengthen the approval, supervision and inspection of official reception, and publicize the official reception within a certain range. Third, focus on intensive meetings and reduce expenses. Strict examination and approval procedures for all kinds of meetings, try to shorten the agenda of the meeting, strictly implement the comprehensive quota standard for meetings, strictly control the number, scale and specifications of meetings, and actively advocate the convening of video and telephone conferences and short meetings. Fourth, strengthen the use of discipline inspection departments, strengthen the supervision and inspection of budget implementation, budget performance evaluation and the use of financial funds, and ensure that all the requirements for strict economy are implemented and achieved certain results. 4. Cultivate frugality awareness and reduce execution costs. In the concept of official expenditure, we should overcome the psychology of keeping up with the joneses, start with the factors of public interest, face and emotion, improve our understanding, unify our thinking and be honest in politics; Vigorously advocate hard work, thrift, and formulate energy-saving and consumption-reducing implementation plans, such as replacing energy-saving lamps, phasing out high-energy-consuming equipment, focusing on monitoring special energy-consuming parts, reducing standby energy consumption of electrical equipment, and closing in time; Form the knowledge of standardized management, innovate management methods, reduce the cost of professional execution, and constantly explore new ways of spending behavior.

Fourth, consolidate the financial foundation and strengthen team building 1. Further improve the basic work of financial management. The first is to improve the standardization of basic data. Units should strengthen the standardization of basic accounting work, the vouchers should be standardized, the abstracts should be concise and clear, and the use of subjects should be standardized and reasonable; Accounting files should be filed in time and kept safely; The report format is unified and standardized, and the level of accounting and financial analysis is effectively improved; Combined with the unit's own business characteristics, strengthen cost accounting and put forward rationalization opinions or suggestions in financial analysis. The second is to improve the quality of accounting information. Leaders and accountants should pay full attention to the collection and collation of accounting information, constantly improve the level of financial management and accounting quality, prepare accounting statements in strict accordance with regulations, and prohibit making false accounts to ensure the truthfulness, legality and completeness of accounting information. The third is to strengthen the analysis and research of financial accounting data. Through the analysis and comparison of financial revenue and expenditure, operating costs and other indicators, we can fully understand the fund management, timely and accurately reflect the budget implementation, find the problems existing in financial implementation, and take measures to solve them seriously. 2. Build a high-quality financial management team. We should focus on improving financial management ability and strive to create a team of accounting cadres with firm politics, excellent business and excellent work style. First, firmly establish a sense of service, correct attitude, love their jobs, persist in seeking truth from facts, and achieve "honesty-oriented, morality first, adhere to standards, and do not make false accounts" to establish a good image of financial workers. The second is to strengthen the cultivation of comprehensive business ability of financial managers. With the deepening of financial system reform and social development, new situations and new problems emerge one after another, and the complexity and difficulty of the work are increasing. Therefore, all levels should intensify their work and constantly improve the professional quality of financial workers. Through organizational training and individual self-study, we should adjust our knowledge structure, expand our knowledge, and strive to become all-round talents. We should attach importance to information exchange, learn about some good experiences and practices of other departments, units and regions by going out and inviting in, strengthen horizontal exchanges, learn from each other's strengths and make common progress. The financial work under the new situation is facing many new situations and problems, and there are also many complicated situations in the process of policy implementation. Under the leadership of our superiors, we will conscientiously implement national policies, constantly push forward financial management, overcome difficulties, deepen reform, keep pace with the times, further improve financial work, and work hard to promote the scientific development of xx.