How to improve the investment benefit of enterprises

First, build a fund management system that meets the needs of modern enterprises, activate the aorta of financial management, and play the core role of financial management in the process of improving the efficiency of fund operation. Nowadays, enterprises are short of funds. In addition to accounting, financial personnel often have to rush about for borrowing and repaying loans. However, under the constraints of many conditions, it is difficult to raise limited funds, which leads to the difficulty of fund movement as the main object of financial management, and the financial department is in the position of managing funds. Therefore, the key to create a new situation in financial management is to find a breakthrough in capital management, strengthen the standardization of financial management in various fields of enterprise production and marketing around the artery of capital movement, and give play to the core role of financial management. 1, establish a guarantee mechanism for the benefit of capital investment and do a good job in the source management of funds. Decision-making mistakes are an important reason for inefficient or even ineffective funds. The financial department of an enterprise should change the current practice of comprehensive processing of internal value information, collect useful information from outside the enterprise, actively study the market, and consciously participate in the calculation and demonstration of enterprise technology-funded projects; Considering the time value and risk value of money, accurately compare the investment return rate and financing cost rate of the project to ensure the financial budget of the project; Under the premise of fully considering the solvency of enterprises, try to raise enough project construction funds to prevent quick success, blind debt, beard project or cumbersome project; Strengthen the financial supervision of projects under construction, track and evaluate the effect of the use of funds for the project, establish a project decision-making responsibility system, and put an end to the phenomenon of collective decision-making, collective responsibility, and ultimately no one is responsible. 2. Establish a restraint mechanism to optimize the capital structure and do a good job in the structural management of funds. Reasonable capital occupation structure is the premise to ensure the maximum capital efficiency, and the financial department must use financial calculation methods to determine the optimal capital structure of purchase and storage points, thus reversing the current situation of capital allocation in most enterprises; Change the passive situation of the financial department waiting for payment, strengthen the financial department's regulation and control over the operation of funds, classify customers according to risk categories, correctly estimate and grasp the credit quality of customers, establish a financial analysis system of customer credit risk, supervise the implementation of the sales responsibility system centered on payment, put an end to the abnormal phenomenon of selling or engaging in fake sales for sales or even for a certain purpose, and rely on the financial strength to supervise the extraordinary occupation of two funds; The financial department should always consult the deviation of capital operation and implement strategic capital structure adjustment in time. 3. Establish a living but not chaotic fund circulation mechanism and do a good job in the process management of funds. In order to ensure the full-load and high-speed operation of funds, the financial department should conduct unified management, centralized scheduling and paid use of enterprise funds. First, it is necessary to further improve the existing unified management of funds in the form of financial companies and internal banks, and use internal funds to simulate bank settlement, changing the current practice of single interest and excluding compound interest; Only the present value is calculated without considering the final value, which expands the accounting content of capital cost. Second, enterprises must maintain a reasonable financing structure, operate with moderate debt, form a virtuous circle that can not only borrow chickens to lay eggs, but also return eggs to chickens, avoid excessive diversion of capital interest to enterprise benefits, improve the solvency of enterprises, and gradually get rid of the vicious circle of high debt-low efficiency-high occupation. Third, standardize corporate financing behavior. The financial sector should overcome the phenomenon of emphasizing commodity credit over capital credit, maintain a good financing reputation, and form a benign situation of borrowing-returning-borrowing. We should not only attach importance to bank credit, but also attach importance to and pay attention to commercial credit. 4. Establish a fund compensation accumulation mechanism, and pay special attention to the follow-up management of the fund. (1) The financial department should monitor the diversion of enterprise funds to prevent excessive diversion to wages, benefits and unproductive investments. (2) Formulating the after-tax profit distribution policy of enterprises reasonably, using it to expand enterprise reproduction as much as possible, and promoting the self-rolling development of enterprises; (3) The financial department should conscientiously implement the capital preservation system and supervise and manage the capital. Second, establish a scientific and rigorous cost management mechanism, and give full play to the core role of financial management in improving the economic benefits of enterprises. The cost of an enterprise directly determines the profitability and competitiveness of its products. Under the modern enterprise system, the most obvious embodiment of management science is the level of cost consumption. Cost management is an important management content of financial department, but in practice, the function of cost management is decomposed by production, planning and other departments, and the role and position of financial department in enterprise cost management is quite weak. Therefore, in order to play the core role of financial management in enterprise management, it is particularly critical to improve the cost management level of the financial department. At present, the financial department attaches importance to cost management. In addition to some basic work such as quota management by financial means, it is important to give full play to the advantages of the financial department, based on improving economic efficiency, improving its own status and improving its management level, earnestly implement cost management methods that meet the requirements of scientific management, and play the core role of financial management on the basis of improving its own management level. 1. Grasp the key points of cost control and give full play to the advantages of financial department in cost management. At present, most enterprises in China pay more attention to absolute cost control measures such as careful calculation and waste reduction, such as reducing travel expenses, utilities and material consumption, while paying less attention to modern science and technology and advanced cost control methods. Therefore, the financial department should give full play to its advantages of having a large amount of value information, use the method of quantity, cost and profit analysis, reasonably determine the production and sales volume with the lowest cost and the largest profit, and reduce ineffective or inefficient labor; Carry out value engineering activities to find ways to improve product functions and reduce costs suitable for enterprise product characteristics; Change the current practice of waste first and then control the product cost and the one-sided behavior of paying attention to cost control in the production process, start with product design and demonstration, organically combine technical progress, cost control and economic benefits, prevent product function from failing, eliminate cost waste at the source of products, and realize the financial department's prior participation and prior control in cost management. 2. Expand the scope of cost assessment and establish a financial-centered cost assessment system. (1) The financial department should not be limited to the current cost accounting content, but should assess not only the manufacturing cost of products, but also the quality cost and responsibility cost of products; It is necessary to assess not only the pre-sale cost of products, but also the follow-up cost of after-sales products; We should not only calculate the tangible cost of products, but also separately assess the intangible costs such as resource cost and environmental cost of products; (2) Change the current norm cost accounting method into the target cost accounting method, and shift the focus of cost management from focusing on simplifying cost accounting to focusing on cost control; (3) Carrying out the responsibility cost system and strengthening the cost assessment. Within the enterprise, a small accounting unit and a responsibility cost center should be established. The financial department should make full use of the comprehensiveness and authority of financial information, objectively and fairly evaluate the performance of cost centers, and implement the cost veto system, so that the financial department can play a central role in the cost control network of all employees and the whole process. Third, with the goal of accounting modernization, give full play to the role of financial management in improving the overall quality of accounting personnel, improve their comprehensive quality, and realize accounting computerization. To play the core role of financial management, human factors are very important. Enterprise accountants should not only be proficient in accounting professional knowledge, but also be familiar with the basic knowledge of enterprise production and marketing, adapt to the objective requirements of modern enterprise system for efficient and scientific management under the condition of market economy, abandon rigid and outdated management methods, jump out of the box of financial management, flexibly use modern financial management methods with their own professional advantages, knowledge advantages and information advantages, and ensure high-quality financial management with higher personnel quality. At the same time, in order to speed up the pace of accounting work and improve the efficiency of accounting work, it is necessary to realize accounting computerization and liberate accounting personnel from tedious manual operations, so as to better play the role of financial management. 2, establish and improve the internal accounting system, realize the standardization of accounting system. Accounting system is a magic weapon for the financial department to play its role. The financial department must have a standardized and perfect financial system if it wants to increase the control over the economic behavior of enterprises. The financial department of an enterprise should, in accordance with the requirements of "two principles and two systems" and in combination with the actual situation of the enterprise, establish and improve the internal accounting system that meets the requirements of enterprise development, so that the tentacles of financial management can reach the place where enterprise production is budding and developing. The financial department should dare to implement the system. Only in this way can the financial department be well-founded, well-managed and powerful in enterprise management. 3. Carefully prepare and implement the financial budget to realize the budgeting of financial management. Under the condition of market economy, the ever-changing market puts forward flexible, fast and accurate requirements for enterprise management. If it is predicted, it will be established, and if it is not predicted, it will be abolished. In order to meet the requirements of market economy, it is very necessary and urgent to prepare and implement financial budget. On the basis of comprehensive consideration of various factors, the financial department of an enterprise should carefully prepare the financial budget covering the main development indicators of the enterprise around the profit target, and take the establishment and improvement of the enterprise financial responsibility index system as the main line. In accordance with the financial budget objectives, the financial department strengthens management, conducts regular inspections and strict assessments, implements financial responsibilities and implements financial policies, and urges enterprises to form a pattern in which the financial system is the main constraint of economic behavior in quality and the financial budget is the main constraint of economic behavior in quantity. 4. Establish financial information system to realize financial management informationization. On the premise of ensuring the authenticity of accounting information, the financial department should further develop the use value of financial information, play the role of financial information as the main channel in all kinds of information of enterprises, and realize the organic unity of logistics and financial information flow. The financial department should change the current practice of generating financial information only from accounting data and expand the collection of financial information. Unify the internal information transmission mode of enterprises, establish a complete and systematic standardized process of financial information collection, collation, feedback and utilization, form an enterprise financial information system integrated with market information such as enterprise production and marketing, and establish a comprehensive analysis database of enterprise finance. According to the daily collected financial information, grasp and reflect the dynamic trend of enterprise economy, put forward financial suggestions in advance, change the current accounting financial management into management decision-making financial management, continuously improve the quality of financial management, and give full play to the core role of financial management in enterprise management.