Financial management is the management of asset purchase (investment), financing (financing), operating cash flow (working capital) and profit distribution under a certain overall goal. Financial management is an integral part of enterprise management. It is an economic management work to organize enterprise financial activities and handle financial relations according to financial laws and regulations and financial management principles. To put it simply, financial management is an economic management work to organize enterprise financial activities and deal with financial relations.
The main contents of financial management include: financial objectives and functions, the concept of valuation, market risks and returns, multivariate sum factor valuation model, option valuation, capital investment principles, risks in capital budget and real options, etc.
How to do a good job in enterprise financial management
1, improve and implement the financial post responsibility system
First of all, it is necessary to allocate posts reasonably according to the needs of business, and people with high professional quality and strong working ability are needed. We need to be clear about our tasks and work out the specific operating procedures for each post.
2, strict financial revenue and expenditure review
First of all, we must examine whether the scope of fiscal revenue and expenditure conforms to the relevant systems. The second is to check whether the process is strictly implemented and whether the required procedures are complete. The third is to examine the authenticity of the bill.
3, the establishment of financial revenue and expenditure analysis and reporting system
Regularly report the financial revenue and expenditure and existing problems to the board of directors, carefully analyze the existing problems and formulate correct countermeasures.
4. Improve the professional quality of financial personnel.
Adhere to the people-oriented, establish a policy of regular learning, and enhance the sense of responsibility of financial personnel.
Generally speaking, to do a good job in enterprise financial management, financial personnel need to be proficient in professional knowledge, take the initiative to follow up related work, combine management with reason, and strengthen management awareness.
The content of the company's financial management system
1, Cash on hand management
(1) The cash on hand in the company's finance department shall be controlled within the approved limit, and cash shall not be deposited beyond the limit.
(2) Strictly implement the cash inventory system, so as to ensure the safety of cash. In case of cash shortage, find out the reason in time, report to the unit leader, and investigate the responsibility of the responsible person.
(3) No "white stripes" are allowed.
(4) Private individuals shall not misappropriate, occupy or borrow public funds in cash.
(5) When withdrawing or sending cash to financial institutions outside the company (the limit is more than RMB 1 1,000 yuan), two people need to go by company car.
(6) The cashier must strictly keep the password and key of the vault.
(7) The cash cashier shall properly keep the cash and securities stored in the vault; Personal belongings are not allowed to be stored in it.
(8) Cash cashiers must always accept the inspection and supervision of the opening bank and unit leaders.
2. Bank deposit management
(1) The company must abide by the regulations of the People's Bank of China, and handle the opening of the company's basic and auxiliary bank accounts and various bank settlement businesses.
(2) The company must conscientiously implement the relevant settlement management systems such as the Law of the People's Bank of China and the Company Law of People's Republic of China (PRC).
(3) The invalid bank check shall be sealed by the cashier and properly kept.
(4) According to the actual situation of the company, the following methods are adopted for bank settlement: check (cash check, transfer check), bank draft, wire transfer, remittance, bank acceptance draft, and entrusted collection (only used for settlement of water, electricity and telephone charges), and all other settlement methods are not used.
(5) All settlement vouchers retrieved from the bank shall be recorded in time.
(6) The company establishes a bank deposit ledger according to each bank account number, and the cashier checks the company bank deposit ledger with the bank statement one by one in time. At the end of each quarter, make a detailed statement of bank reconciliation balance.
(7) The bank teller must find out the reasons of the accounts recorded in the bank reconciliation list in time, notify the responsible person to correct the mistakes, and clean up the outstanding accounts in time. The problem of inconsistent accounts should be solved as soon as possible.
(8) Blank bank checks and reserved seals must be handled by special personnel. Cashiers should register one by one, recording the purpose, using unit, amount, check number, etc. A cheque issued.
3. Current account management
(1) Accounts receivable management: After the sales departments of the company issue invoices in time according to the income determination standards, the finance department will handle the accounts, prepare accounting vouchers, register the accounting books related to income and accounts receivable with customers, and check with the sales departments regularly to ensure that the accounts of both parties are consistent.
(2) Management of other receivables: the business trip loans, purchase loans and reserve funds of various departments of the company shall be reimbursed in time after the business happens, and shall be cleared in the middle of June 5438+February every year. Every year from June 5438 to mid-February, the reserve funds of various departments are cleared, and the old ones are borrowed and the new ones are returned.
(3) Accounts payable management: All departments of the company shall timely handle the accounts payable arising from procurement, register the corresponding account books, and regularly reconcile with relevant departments to ensure that the accounts of both parties are consistent.
4. Internal control of the financial department
(1) The company implements the system of bank check and bank reserved seal.
(2) Non-cashier personnel cannot handle cash and bank receipts and payments.
(3) Cash on hand and marketable securities shall be checked once every quarter.
(4) The cash cashier shall not undertake the voucher preparation work, and only the preparer designated by the Finance Department shall prepare the voucher.