In order to do a good job in comprehensive budget management and financial management in 2007, we plan to focus on the following aspects:
(1) Further improve the budget management according to the company's objectives. As an important part of financial management, budget management is closely related to the overall financial work. In next year's work, we should further strengthen the guidance and budget management of production, procurement and sales expenses, do a good job in budget analysis, decomposition and implementation, so that comprehensive budget management can truly become full-time budget management and the budget can really play its due role.
(2) Seriously study the market, and do a good job in ISO9000 and ISO 14000 quality certification in combination with the needs of developing products and markets. The company has embarked on the fast track of benign development, the quality of product management has been continuously improved, the assets of enterprises have been further purified and integrated, and the capital structure can be further optimized. As can be seen from the balance sheet of our company at the end of the seventh year, its asset-liability ratio is 36.52%, which is a low-debt structure for a manufacturing enterprise, which proves that the company has strong solvency and large profit space in the future. From the analysis of its debt structure, the current liabilities are 965,438+million yuan, accounting for 39.06% of the total liabilities, and the long-term liabilities are14.2 million yuan, accounting for 60.94% of the total liabilities. It can be seen that enterprises choose low-risk financing decisions. Although long-term liabilities can bring financial leverage income with low financial risk, their financing cost is higher than short-term liabilities. If the company's top management has enough ability to raise short-term debt, and can recover short-term debt or repay old debt with new debt, then more use of short-term debt can enhance the company's value. For a company, short-term liabilities and long-term liabilities should be kept in an appropriate proportion, and too many short-term liabilities or long-term liabilities will adversely affect the company's operation. Therefore, in the next year's development, the company is prepared to appropriately increase the proportion of short-term liabilities, increase short-term loans to raise funds, make full use of the benefits of short-term liabilities and long-term liabilities, and foster strengths and avoid weaknesses.
(3) reduce expenses. Adhering to the three-word formula of "calculation, control and reduction" of cost management is a comprehensive budget, and expenses are broken down into various departments according to the budget. Control is strict budget management. Anyone who exceeds the budget will be deducted from the individual monthly award, and the management mode of "quota responsibility, responsibility to people, overspending pays, and saving rewards" will be implemented. According to the actual expenses of the previous year, the total expenses are determined in a certain proportion every year, and the financial disclosure system is further improved, and the reasons for the expenses are analyzed item by item. Through a clear division of labor, check at all levels, urge the main station to tap the potential, reduce costs and plug loopholes.
(4) Accounting should be more implemented. First, find out the "family background", carry out the system-wide activities of "clearing warehouse, assets and debts", carefully analyze the existing assets stock, find out the potential weak links, sort out and sort out the accounting files of various departments over the years, and promote the basic accounting work of the company to a higher level. Second, scientific financial management, learn how to accumulate wealth, create wealth and use money, engage in the transformation from post-reflection to in-depth management accounting of pre-control and post-evaluation analysis, and penetrate the accounting and financial management functions into all aspects of commodity purchase, sale and storage in breadth, promote the acceptance of accounting computerization, and make accounting information more timely and true.
(5) Audit supervision should be stricter. Strengthen audit supervision, check whether the company's funds, commodities, property, profits and losses, revenues and expenditures are true and legal, fairly and objectively evaluate the operating performance of various departments, strictly assess management, severely investigate and deal with illegal acts such as embezzlement of small coffers, hidden losses and false invoices, resolutely resist false vouchers, false norms, false audits and false fraud, and promote the further standardization, institutionalization and transparency of audit supervision.
(6) Continuously improve the quality of personnel.
In terms of ideological quality, by studying accounting law and auditing law, we should strengthen the work style of seeking truth from facts and truthfully reflecting, learn the "two musts" and strengthen the financial management style of diligence and thrift; In terms of professional quality, we should learn financial auditing standards and tax laws and regulations, so as to know, understand, use and protect the law, learn the relevant provisions of the industry and provincial bureaus, ensure financial management, supervision and auditing according to law, learn new financial accounting management methods and microcomputer operation techniques to meet the development requirements of the new situation of enterprise management, and regularly inspect, assess and evaluate accounting personnel and evaluate "financial experts".
In a word, the task in the coming year is heavier and more stressful. With the support and help of CEO and the cooperation of all departments, all members of our finance department will turn pressure into motivation, make positive progress, blaze new trails, give full play to the core role of financial management in enterprise management, and make new and greater contributions to the development and growth of enterprises.