How to do a good job in enterprise finance is answered from three aspects: financial objectives, organizing financial activities and coordinating financial relations.

The process and goal of the company's financial management can be summarized as follows: by optimizing investment projects, optimizing capital structure and reasonable distribution policies, improving the return on investment, reducing financial risks, pursuing the maximization of the company's value, and finally achieving the balance of interests in all aspects. At the same time, in the process of fund raising, investment, use, income and distribution, the company has extensive contacts with all aspects of the company, mainly in the following aspects:

(1) Compulsory and free distribution relationship with government tax authorities;

(2) the relationship between capital and investors;

(3) Creditor-debtor relationship with creditors and debtors;

(4) the fund settlement relationship with the company's internal production units and functional departments;

(5) Labor distribution relationship with employees of the company.

Among them, the owner, operator and creditor constitute the most important financial relationship of the company. The above complex financial relations have formed the internal system and external environment of the company's financial management. How to coordinate financial relations and organize financial management effectively is a problem that we need to focus on.

Stratification of corporate financial management and financial subject responsibility

The organizational structure of corporate enterprises generally includes shareholders' meeting, board of directors, board of supervisors and manager. The shareholders' meeting is the highest authority of the company. Shareholders and creditors provide financial resources for the company. Because of the separation of ownership and management, they are outside the enterprise. Owners recommend people who are familiar with business and have management ability to serve as directors to form a board of directors, and hire managers to directly engage in the financial management of the company under the leadership of the board of directors. Under normal circumstances, except for major decisions, the owners of the company do not directly make or participate in the decisions of the company's production and business activities. Their participation and decision-making are generally related to the change of owners' rights and interests, while the operators make decisions on the daily production and operation activities of the company, including general financial decisions. At the same time, the owners elect the board of supervisors to conduct internal supervision over the behavior of the company's directors and managers and the company's finances.

In the form of company organization, the financial rights of enterprises belong to different financial entities, and each financial entity must exercise its own financial management rights to safeguard its own interests. Therefore, under this organizational form, enterprise finance includes three levels of hierarchical management system: monitoring, execution and implementation. The main responsibilities of managers at all levels are as follows:

The responsibility of the monitoring layer. The main body of monitoring layer includes shareholders' meeting, board of directors and board of supervisors composed of owners' representatives. As the owner of the company, he mainly exercises a kind of monitoring right, and his duty is to restrain or encourage the financial behavior of operators to ensure the safety and appreciation of capital. On the whole, from the perspective of protecting the owner's capital rights and interests, all operators' business activities may damage or reduce their capital rights and interests, and they should be subject to necessary constraints; On the contrary, everyone should get the necessary incentives.