What are the shortcomings summarized by the financial manager?

1, the finance department is not active enough, and often passively accepts it, which affects the work of other departments many times;

2, the work is not detailed enough and there are many loopholes. For example, cash inventory work is only in form, not in substance;

3. Finance did not play a good supervisory role, which increased a lot of hidden costs for the company's operation.

4. There is the problem of accounting information distortion. Accounting information is the economic information reflecting the status of the value movement of accounting subjects, the objective expression of the value movement and its attributes, the core part of the whole accounting behavior system, and its essence is the reflection of various interest relations. At present, the information in enterprises is opaque, asymmetric and incomplete, which makes it difficult for enterprise decision makers to obtain accurate financial information. More seriously, enterprises at all levels are withholding information and even providing false information, which makes the summarized information generally distorted.

5. Lack of effective management of intangible assets. The management of intangible assets is the core of knowledge management, and strengthening the management of intangible assets in enterprises is an urgent requirement of knowledge economy for modern enterprise management.

6. The risk awareness of financial management ignores the complexity and variability of the financial management environment. The diversification of external environment may bring some opportunities to enterprises, and it may also make enterprises face some risks. Financial risks exist objectively. As long as there is financial activity, there must be financial risks. However, in practical work, the financial managers of many enterprises lack risk awareness, which is manifested in their inability to scientifically predict the adverse changes in the external environment, their lagging response and ineffective measures, resulting in financial risks. Weak risk awareness is one of the important reasons for financial risks.

7. The quality of accounting practitioners needs to be improved.