1. separation control of incompatible posts: according to the principle of separation of incompatible posts, accounting and related posts are set up reasonably to form a mutual check and balance mechanism. Incompatible duties mainly include: authorization approval, business handling, accounting records, property custody, audit inspection, etc.
2. Authorization examination and approval control: define the scope, authority, procedures and responsibilities of authorization examination and approval of various functional departments, and ensure that the enterprise has clear rights and responsibilities and scientific management.
3. Accounting system control: according to the Accounting Law and the national unified accounting system, formulate an accounting system suitable for the unit, clarify the procedures for handling accounting vouchers, accounting books and financial reports, establish and improve the methods for keeping accounting files and handing over accounting work, implement the post responsibility system for accounting personnel, and give full play to the supervision function of accounting.
4. Property preservation control: strictly limit the direct contact between unauthorized personnel and property, and take measures such as regular inventory, property records, reconciliation and property insurance to ensure the safety and integrity of all kinds of property.
5. Electronic information technology control: use electronic information technology to establish internal accounting control system, reduce and eliminate human control factors, and ensure the effective implementation of internal accounting control.
(two) the organizational form of the branch into a subsidiary, independent accounting, self financing.
At present, the head office is fully responsible for the operating income and expenditure of the branch, so it is difficult to give full play to the sense of responsibility and management level of the staff of all departments of the branch and cultivate inertia. Only by transforming into a subsidiary body, independent accounting, self-financing and performance appraisal can we give full play to the enthusiasm and creativity of personnel, stimulate potential and improve efficiency.
(3) Establish a quick information feedback system for financial supervisors.
The chief financial officer of each subsidiary is appointed by the group company, and it is solely responsible for the management and salary payment. Group companies regularly hold meetings of financial directors of branches to communicate information and put forward requirements. Establish a fast information feedback system for financial supervisors, including an instant reporting system for business conditions. Commonly used internal reports include:
1. capital analysis report, including daily capital report, loan repayment schedule, loan guarantee mortgage table, bank account and seal management table, etc.
2. Business analysis report.
3. Cost analysis report.
4. Asset analysis report.
5. Investment analysis report.
6. Financial analysis report, etc.
In addition, the financial controller must make suggestions on optimizing the asset structure of the subsidiary. If there is an obvious structural imbalance between accounts receivable and other receivables reflected in the accounting statements of subsidiaries, an improvement plan must be put forward when signing the contract.
(four) the implementation of large expenditure countersigning and special expenditure countersigning system.
1, we should focus on controlling the outflow of funds and establish a countersigning system for large expenditures.
2. Determine the starting point of countersignature. For expenditures with different periods, different natures and different destinations, different initial countersignature amounts can be stipulated.
3, do a good job in special expenditure approval. Formulate a special examination and approval system for special expenses such as foreign cooperation, foreign investment, salary payment and business entertainment expenses of subsidiaries.
4. Further strengthen the supervision of investment projects of subsidiaries.
(five) the implementation of online banking management.
Online banking has a good function in the fund management of group companies (especially cross-regional businesses), and plays a good role in the fund supervision and unified management of molecular companies.
1. Inquire about the accounts of foreign molecular companies. You can query its account balance and detailed account information in real time.
2. Two lines of revenue and expenditure management. You can set the revenue and expenditure attributes of the contracted accounts of molecular companies separately, and manage the revenue and expenditure separately, so as to minimize the risk of company funds and facilitate the centralized management and use of funds.
3. Limited balance management. The part of the account exceeding the limit is transferred to the designated account to ensure safety and facilitate the unified management of the company.
4. Actively transfer funds from different places. You can actively transfer the balance of the account of the molecular company to the collection account designated by the group company, especially providing the function of batch payment.
(six) the implementation of budget management
In order to control as early as possible and promote the realization of the company's business objectives, it is necessary to implement comprehensive budget management and extend budget management to all subsidiaries. It is required to prepare annual, quarterly and monthly budgets on time around the overall objectives of the group company and the objectives of each subsidiary. The annual and quarterly budgets are specified as control budgets, which shall be examined and approved by the group company. The monthly budget is the implementation budget, which is managed by each company.
(VII) Improve the evaluation index system of subsidiaries.
1. Reasonably determine the return on investment and ensure the preservation and appreciation of assets. With reference to the profitability of subsidiaries over the years, combined with the actual situation of subsidiaries and the performance that can be achieved in a certain operating period, the group company determines the reasonable return on investment of each subsidiary in order to maintain and increase the value of assets. At the same time, the profits earned by subsidiaries should be returned to the parent company according to a certain proportion of investment to meet the long-term development needs of the group company.
2. Establish an index management system for the implementation of various financial instructions, so that the assessment, supervision and control system is constantly improved and scientific. Its main indicators include cash ratio, operating net cash ratio, current ratio, non-performing assets ratio, asset loss rate and return on net assets.
(eight) to enhance the ability of regulation.
Using the online banking function, the bank account balance of each subsidiary is linked with the information machine of the chairman and financial director of the group company, so as to grasp the most accurate information in time and make adjustments when necessary. Take the way of pre-opening commercial acceptance bills to effectively concentrate the funds needed by the group. At the beginning of the year, all subsidiaries are required to issue commercial acceptance bills for the monthly expenses of the whole year and submit them to the group company, and the amount is temporarily empty. At that time, the group company will fill in the amount according to the actual receivable amount, and return the first copy of the invoice and acceptance bill to each subsidiary in advance, requiring each subsidiary to make good preparations for funds, and the group company will collect the money on time. In this way, the commercial acceptance bill replaces the special collection function and ensures the overall interests.
(ix) Strengthening internal audit.
Internal auditors carry out special audits of the subsidiary's roving audit all the year round, review financial revenue and expenditure, check the implementation of fiscal and taxation laws and regulations and the company's internal financial system, put forward rectification requirements in time when problems are found, and report to the leaders of the group company. Audit the accounting statements at the end of the year, issue an audit report according to the audit results, and issue a management proposal when necessary. Internal audit can verify the authenticity and reliability of accounting information and statements of molecular companies, and provide reference for group companies to assess the accounting directors of subsidiaries. According to the results of internal audit and CPA audit, the group company confirms the operating results of each subsidiary and its operators, evaluates the degree of asset preservation and appreciation, and fulfills relevant reward and punishment clauses.