The basic working systems of enterprise internal financial management include: original record management and reporting system, quota management system, measurement and acceptance system, property and material management and inventory system, price management system, financial budget system and financial analysis system.
According to the requirements of the basic work of financial management, the company should implement the post responsibility system, stipulating what each employee must do, when to do it, how to do it under what circumstances, what not to do, and what to do if he makes a mistake. In this way, each person in charge of each position is clear about the basic work of financial management undertaken by everyone and requires everyone to abide by it.
Through the implementation of these systems, the original records, measurement, consumption, quota, acceptance and other work in the business process of enterprises have been effectively strengthened, and the overall level of enterprise management has been improved.
Two, establish and improve the management measures for the purchase, sale and storage of commodities, standardize the management behavior of current assets of enterprises, improve the internal restraint mechanism, and ensure the integrity and appreciation of assets.
1, in the process of commodity procurement, formulate rules for standardizing procurement behavior, management methods for procurement payment and procurement process, standardize procurement decision-making and progress behavior of enterprises, and ensure good procurement.
The main content of "Regulations on Regulating Purchasing Behavior" is that purchasing decisions are made according to the following procedures: step one, the purchaser puts forward the name, specification, purchasing unit, quantity, purchase price and estimated sales price of the purchased goods, the estimated time, gross profit and profit of all sales; Step two, each functional department provides marketability, price, inventory, etc. Goods purchased from publications; The third step, according to the opinions of the buyers, the decision-makers comprehensively analyze the data of various functional departments to make decisions.
In view of the security problem of payment, the payment procedure and payment approval authority are clearly defined in the Measures for the Administration of Purchase Payment, and the procurement responsibility is implemented to ensure the safety and integrity of funds and prevent commercial fraud.
In view of the problem of kickbacks in procurement, it is clearly stipulated in the Measures for the Management of Procurement Process that all kickbacks and kickbacks in the purchase and sale business should be accounted for, and it is strictly forbidden for all business departments to set up private coffers or individuals to take kickbacks privately.
2. In the process of commodity sales, in order to speed up the recovery of sales payment, the Measures for the Administration of Sales Payment are formulated. For the payment of goods that have been sold, follow the principle of "who sells, who is responsible for the collection", so that the money is clear; For consigned goods, we should fully understand the credit status of the consignor, sign a contract and specify the payment term. This not only expands sales, but also ensures the safety of funds.
3, in the commodity storage link, the establishment of commodity inspection system, comprehensive inspection once a month, special inspection in a timely manner. On the premise of ensuring sales, we will vigorously promote small inventory and zero inventory, so that goods can be marketable and hard-working.
Three, establish and improve the self-expansion and self-restraint enterprise financial mechanism, to ensure the sustained, stable and coordinated development of enterprises.
1. Establish a three-year rolling financial system in line with the strategic objectives of enterprise development.
Plan. Introduce the comprehensive budget management method, work out the rolling financial budget of the enterprise on the basis of the comprehensive budget, achieve "long plan and short arrangement" in terms of funds, and properly handle the relationship between staying, borrowing, absorbing or investing abroad.
2. Strengthen the daily dispatch and control of funds, continue to implement a set of measures such as quota management, index control and internal bank improvement, and implement the responsibility system for fund management at all levels and departments. Try to avoid unplanned and fixed use of funds.
3 when the person in charge of the enterprise changes, the term goal should follow the strategic development goal of the enterprise to ensure the continuity and coordination of the implementation of the rolling financial plan.
Four, according to the objective requirements of enterprise production and operation characteristics and management, strictly implement internal financial control and accounting supervision.
1, on the safety and appreciation of assets. When formulating internal financial management measures, the first consideration is to use assets safely and reasonably to make them play the best economic benefits. The system clearly stipulates that "when checks and drafts are used for business needs, a business payment notice must be filled out, indicating the reasons, and signed by the head of the department. Where the consumption exceeds 1 10,000 yuan and needs to be paid in advance, it must be approved by the company manager. " In this way, the right to use funds is basically concentrated at the highest decision-making level of the company, preventing and avoiding some possible risks and losses.
2. On the implementation of internal responsibilities of enterprises. A company may establish an internal responsibility accounting system to separately calculate the operating income, cost and profit of each department. And establish and improve the departmental contract management responsibility system within the enterprise, so that all business departments know their tasks and goals for one year.
This is conducive to mobilizing the enthusiasm of all departments, striving to do business well and saving expenses. However, contracting does not mean giving up management, and an internal restraint mechanism must be established. Therefore, the internal control system should clearly define the rights and responsibilities of each department, so as to be responsible at different levels, with clear responsibilities and mutual constraints.
3. About accounting supervision. Accounting supervision is not a simple review of general expense reimbursement, but should run through the whole process of enterprise business activities, from the raising of operating funds, the use of funds, the realization of expenses and income to the production of financial results. In order to ensure the normal function of accounting supervision, it can be stipulated in the system: "The accounting unit of the company works under the direct leadership of the manager of the company's manager's office, strictly implements the system, completes the basic work of financial management, correctly accounts, truthfully reflects the company's financial situation and operating results, makes tax planning according to law, safeguards the rights and interests of investors, and accepts the supervision and inspection of the competent financial authority." "The accounting unit of our company has the right to refuse to implement any act that violates the national financial discipline, the" two regulations ","two systems "and the company's rules and regulations." So as to strengthen the accounting supervision function and ensure the implementation and effective implementation of the accounting system.