The management of branches by the head office is the focus of the company's work. The sales volume and payment of branches directly affect the completion of the overall sales volume of the company. Managing the branch well can not only ensure the capital flow of the head office and accelerate the expansion of the enterprise, but also realize the rational utilization of resources and give full play to the role of individual talents.
First, strengthen the cultivation of internal cohesion and high sense of responsibility of employees.
The second is to strictly implement the management system of the branch and implement it to everyone.
Third, the branch finance is directly responsible for the head office finance, strictly implements the two lines of revenue and expenditure, implements the budget at the beginning of the month, controls the process, and compares and analyzes the differences at the end of the month.
Fourth, communicate effectively and pursue humanized management.
V. The business and finance department shall submit the branch log to the Head Office every day, including the work arrangement for tomorrow.
Six, the government departments to check the branch, such as the branch can not handle, should be the first time to report to the head office manager.
Seven, establish an effective incentive mechanism. Provide superior promotion conditions.
Eight, branch managers and management * * * with audit fees, strictly control the cost-sales ratio.
9. The person in charge of the branch shall summarize the monthly work submitted by the head office every month, and summarize the completed items, unfinished items and plans for the next month.
Ten, regularly organize employees to carry out business training. Improve the quality of employees.
XI。 Submit financial statements, expense reports and sales analysis (including transaction price and price difference, customer files, etc.). ) Remit from the branch to the head office every month.
Twelve, the branch manager should recruit talents, pay attention to choose and employ persons, and train reliable reserve cadres for the enterprise.
How to account for the management fee between the head office and the branch office? A company has several branches in other provinces and cities. In order to strengthen the management of the head office, management fee payment indicators have been established for several subordinate branches. So:
Q 1。 Does the head office need to issue an invoice after receiving the management fee from the branch?
A: According to Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC), when units and individuals sell goods, provide services and engage in other business activities and collect money from foreign operations, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. ? In other words, the premise of issuing invoices is to sell goods and provide services. Production and business income has been obtained, and it is a foreign business behavior, so the head office does not open to the outside world, so there is no need to issue invoices. Just sign the agreement directly and put it into the account.
Q 2。 If necessary, what invoice should be issued? Do you need to generate income? If you don't have to drive, can you do both sides? Current payment? Pay the bill? How does the branch keep accounts? Specific laws and regulations on taxation?
Answer: After signing the agreement, it will be recorded in the account, and the branch company will do the expenses and the head office will do the income. Reasonable management fees shared between the head office and the head office due to the management services provided by the head office shall be automatically summarized by the head office without paying enterprise income tax.
Q 3。 Does the first question involve the treatment of enterprise income tax? Does the country have specific laws and regulations?
A: According to Article 49 of the Detailed Rules for the Implementation of Enterprise Income Tax and the definition of income tax, the management fees incurred by enterprises in accepting management or other forms of management services provided by related parties or non-related parties shall not be deducted. The management fees paid between enterprises include the reasonable management fees shared by the head office because of the management services provided by the head office, and the management fees provided by the parent company and other independent legal entities. Because the enterprise income tax is adopted in the enterprise income tax law, the reasonable management fees allocated by the head office for providing management services are automatically summarized and solved by the head office.
On how to strengthen the financial management of subsidiaries of group companies Abstract: With the development of enterprise collectivization. The financial management of subsidiaries has exposed some problems worthy of attention, which has affected the healthy development of group enterprises. Therefore, combined with the actual situation of financial management of subsidiaries, this paper puts forward some suggestions for the group company to strengthen the financial management of subsidiaries, such as centralized management of financial personnel of each subsidiary, implementation of authorized examination and approval management system, establishment of financial budget reporting system, and strengthening the control of financial funds of subsidiaries, so as to establish a good financial management system.
Keywords: financial management of subsidiaries of group companies
At present, most subsidiaries can abide by the national financial management systems, meet the relevant requirements, and are relatively standardized. Their management is also in line with the business objectives of the entire enterprise group, helping the group company achieve its goals. Due to the geographical location and control of subsidiaries, many problems have been exposed in the financial management of subsidiaries. For example, the quality of financial accountants in the subsidiaries of the group company is not high, and they do not have a good grasp of the new accounting system, new standards and new methods, and they do not have much knowledge about financial management. Therefore, sometimes, the financial managers of many subsidiaries resort to deceit for the benefit of their own departments and meet the requirements of leaders, which seriously affects the overall interests of the group company. Financial fraud is actually enriching one's own department and harming the interests of the group company. Therefore, it is very important to study how to strengthen the financial management of subsidiaries.
I. Centralized management of accounting personnel of subsidiaries.
(A) the reasons for centralized management
If a group company itself wants to know the operation of each subsidiary, and if it does not control the financial personnel in the system, then the subsidiary is equivalent to going out independently. In order to know the assets, liabilities and profits of subsidiaries, it is necessary to strengthen the financial management of subsidiaries. If the financial personnel of the subsidiary falsify the data statements, then the group company cannot know the specific financial situation of the subsidiary. If the salary and personnel relationship of the financial personnel of each subsidiary belong to each subsidiary, it is difficult for the financial personnel to reflect the real financial situation from a very independent, objective and fair perspective for the consideration of whether they will be laid off. So centralized management is necessary.
Second, the measures of centralized management
(a) financial personnel must be appointed by the group company.
The appointment right is in the hands of the group company, which actually holds the financial personnel of the subsidiary company, so the financial personnel of the subsidiary company must accept the management of the group company and the salary should be paid by the group company. In this case, the financial staff of the subsidiary will take the overall interests of the group company as the working goal. Will not be controlled by the sub-company because of its own personnel, salary and other reasons. On the basis of centralized financial management authority, the second-and third-level financial personnel are uniformly distributed, so that the personnel in the subsidiary must be well controlled in the system.
(two) debriefing, assessment and job rotation
The financial person in charge of the subsidiary shall report to the group company on a regular basis, reporting the financial status of the subsidiary and his work in the subsidiary for a period of time. At the end of the year, a formal debriefing report shall be submitted to the Group Company, which shall be signed by the unit leader and the competent department of the Group Company as the assessment basis. In this way, the group company can keep abreast of the specific operating conditions of its subsidiaries, and also know how to ensure that the financial affairs of its subsidiaries are in line with the interests of the group company. In order to strengthen the financial supervision of the group company to its subsidiaries and prevent the corruption of the financial personnel of the subsidiaries.
Third, establish a scientific financial management system.
(a) the implementation of authorization and approval management system
Authorization approval management system means that the financial management personnel of subsidiaries must obtain approval and authorization before a financial activity occurs. The investment and loan projects of subsidiaries below the authorized amount can be decided by themselves, and the investment and loan projects above the authorized amount must be reported to the relevant departments of the Head Office for approval. The establishment of this system can enable the group companies to concentrate their efforts and prevent subsidiaries from carrying out projects that are not conducive to the group for the benefit of their own departments.
(B) the establishment of financial budget reporting system
The establishment of financial budget reporting system is conducive to the coordination between group companies and subsidiaries, which can control the capital flow of subsidiaries and can also be used as the basis for the assessment of financial personnel of subsidiaries. It can promote the financial management of subsidiaries to be more standardized and scientific, and it is also an effective way to promote the self-discipline and self-development of subsidiaries. The financial budget report allows the group company to know the financial details of its subsidiaries in time. In financial budget management, group companies predict and control the future situation of investment, operation and financial activities related to subsidiaries. As a group company, we can implement a comprehensive and scientific budget method, adopt various ways to formulate specific business objectives of subsidiaries, and establish an effective performance appraisal system.
Fourth, strengthen the supervision of the capital flow of subsidiaries.
As a group company, pay attention to the capital flow of subsidiaries in order to know the specific situation of subsidiaries in time. As a group, we should analyze the capital flow of subsidiaries from the overall interests, grasp the capital receipt and payment of subsidiaries and bank deposits of subsidiaries in time, and the group company as a whole can implement reasonable capital scheduling internally. In fact, the company's capital flow can reflect the specific trend of the group company. If we strengthen the supervision of the capital flow of subsidiaries, we will directly grasp the lifeline of the company. Although the subsidiary is an independent accounting unit, it is difficult to clearly separate some expenses of the subsidiary from the expenses of the group company in specific operations, and the subsidiary also has to pay related use fees when using the assets of the group company. Some subsidiaries, for the benefit of their own departments, do not pay the related expenses of the group company even if they have money, regardless of the funds of the group company. Nowadays, in order to solve this problem, many group companies take the way of withdrawing bills in advance, and at the beginning of each year, let their subsidiaries withdraw commercial bills for the relevant expenses that should be paid to the company this year. The group companies entrust banks to directly withdraw them from the branch accounts. Establish an early warning mechanism for capital flow so that the group company can grasp the specific trend of capital flow in time.
References:
[1] forest. How to implement financial control of subsidiaries [J], Science and Technology Information, 2007, (2)
[2] Liu, On the appointment system of financial personnel in enterprise groups [J]. Accounting Thinking, 2007, (3)
[3l Li Manman. Thoughts on strengthening the financial management of group companies [J]. Green Accounting.2006 (11)
[4] Xue Jun and Huang Xiaozhi. Enterprise group analysis? Three highs? Phenomenon [J]. Oriental Corporate Culture.2010 (02)