Expand the scope of cost accounting assessment, establish a cost assessment system with cost, expense and profit as the core, quantify quantifiable indicators as much as possible, and promote the work efficiency of various departments through performance assessment. The financial department should not be limited to the current cost accounting content, but should not only assess the product manufacturing cost accounting, but also assess the product quality cost and responsibility cost. Shift the focus of cost management from simplification of cost accounting to cost control.
3. Build a fund management mechanism to meet the development needs of modern enterprises, play the core role of financial management in investment, financing and distribution activities, and improve the efficiency of fund operation.
(1). In investment activities, establish a guarantee mechanism for the benefit of capital investment. The financial department of an enterprise should change the current practice of comprehensively processing the internal value information of the enterprise, collect useful information from the outside of the enterprise, actively study the market, and consciously participate in the calculation and demonstration of enterprise investment projects. Consider the time value and risk value of funds, analyze and compare the return on investment of projects, and control the financial budget of projects.
(2) In fund-raising activities, establish a living but not chaotic fund circulation mechanism.
(1) Enterprises must maintain a reasonable financing structure, operate with moderate debts, and try their best to raise enough project construction funds under the premise of fully considering the solvency of enterprises, so as to prevent quick success and blind borrowing and increase financing risks. 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 and high occupation". ② Standardize the financing behavior of enterprises. The financial sector must maintain a good financing reputation and form a benign situation of "borrowing one and returning one". We should attach importance to both bank credit and commercial credit.
3. In the distribution of financial achievements, establish a fund compensation accumulation mechanism and do a good job in the follow-up management of funds.
(1) The financial department should monitor the diversion of enterprise funds to prevent excessive diversion to wages, benefits and unproductive investments. (2) Reasonably formulate the after-tax profit distribution policy of enterprises, increase the retained earnings as much as possible, continuously increase the accumulation of enterprises, and promote the self-flow development of enterprises. At the same time, enterprises should properly handle the problems of personal consumption and enterprise development. (3) The financial department should conscientiously implement the capital preservation system and supervise and manage the capital.
Verb (short for verb) experience
In this survey, I completed the process of financial management with the enterprise. We ask each other questions and solve problems, which come from practice, and return to practice after systematic theoretical guidance. I deeply realized the importance of accumulating knowledge. With the continuous development of social economy and the further reform of market economy, accounting has become an important part of economic activities. How to standardize the financial management of private enterprises has become the key to economic development. Due to the limitations of private economy, its financial development needs further exploration.
Investigation Report on Financial Reimbursement 2 I. Existing Problems
(1) The original documents are incomplete and irregular.
On the expense reimbursement form and travel expense reimbursement form, some columns are not filled in or incomplete. There must be some basis for setting the corresponding columns, and those columns must be filled in. For example, the travel expense reimbursement form will require the time, place and reason for traveling. The purpose of filling in these is to let people other than business travelers clearly understand the reasons for this business trip, so as to judge whether the business trip expenses are true or not. In addition, some documents have obvious traces of alteration, and generally there will be a total amount and amount expressed in words. Altering and filling in incomplete original vouchers will affect the authenticity of voucher records.
(B) reimbursement standards are not clear
At the time of reimbursement, the reimbursement person has no concept of accommodation standard and subsidy standard, but only fills in the subsidy by impression. These phenomena are not reflected in the reimbursement voucher, because we have corrected them before reimbursement.
(3) The accessories are not standardized
Some invoices are titled "customer" instead of the full name of the company. When buying a large number of office supplies or repairing vehicles, the details provided by the seller (labor service provider) are not stamped.
(4) Irregular invoices
This is not found in the inspection process, but it is also an easy problem. Especially when traveling abroad on business. The invoices provided by some businesses can't be recognized by the naked eye at all, and can only be recognized by logging in to the tax website in this area.
(5) Incomplete signature
Some original vouchers have the problem of incomplete signatures. According to the regulations, the reimburser must sign each invoice. If the expenses of two or more persons are involved, the accompanying personnel should also sign on the back of the invoice to show the participation expenses and prove the authenticity of the expenses.
Secondly, when some expenses are reimbursed, they will be informed by phone in advance because the leader is on a business trip. The leader will authorize the payment and explain that he will sign afterwards, but sometimes he forgets to sign because things are too complicated. Over time, they will ignore the supervision of expenses. This problem did not appear in this inspection, but it is also a link that needs the attention of financial personnel.
(six) the approval process is lagging behind.
This problem has not appeared yet, but it also needs attention. For example, leading cadres did not fill in various approval forms in advance before going on a business trip or when the unit received them, resulting in office staff not knowing the reasons for their business trip and the reception targets.
(seven) reimbursement procedures are not timely.
When reimbursing, it can be seen from the original vouchers submitted by leading cadres that the time of reimbursement lags far behind the time when expenses occur. Sometimes there will even be expenses incurred three months ago, which will be reimbursed three months later.
Second, the analysis of the causes of problems
1. Financial reimbursement is not experienced by everyone, nor is it handled every day. Everyone has his own job responsibilities and usually has his own things to deal with. When dealing with such monthly or even annual reimbursement, there will naturally be unskilled and unprofessional situations.
Although the government has introduced various cost management methods, leading cadres have no time to read them carefully, let alone understand them thoroughly. Therefore, we cannot clearly grasp the standards of various subsidies and expenses stipulated in the management measures. Although some leading cadres understand the subsidy standards, they are not clear about a certain range. For example, the towns and villages in Yuan 'an do not reimburse subsidies for going to the countryside, but there is no certain concept about which towns and villages belong to the urban areas.
3. For some problems with invoices and accessories, the main reason is trouble. Because it is too much trouble to check the authenticity of invoices, you must log on to the tax websites in the relevant areas, and many people don't think there will be problems with the authenticity of invoices, so they will ignore the identification of invoices. Some details of office supplies or maintenance accessories are not stamped, because it is troublesome to mistakenly think that the signature can reflect the authenticity of the signature, so there will be no stamp.
4. Reimbursement is not timely because some businesses provide invoices in time after expenses occur, which leads to the lag of reimbursement of leading cadres; However, it is also partly because leading cadres are too busy, the amount of reimbursement is small, they have no time to deal with reimbursement, and they don't pay attention to the small amount of expenses. When they had time, they found a pile of bills that had not been reimbursed.
Three. Comments and suggestions
1, strengthen the political study of financial personnel and pay attention to improving personal cultivation; Strengthen theoretical and professional study, strive to improve political quality and professional level, constantly enrich themselves, and thoroughly understand various management measures promulgated by the government and finance. For ambiguous or unclear policy measures, consult clearly at the first time and convey them in place.
2. Strengthen the training of leading cadres. Knowledge of financial management and financial laws and regulations should be included in the important content of theoretical study and training. The management system can also be made into ppt and sent to all stock rooms for leading cadres to learn by themselves. You can communicate and discuss with financial personnel at any time when you encounter problems.
3. Strengthen the supervision of leading cadres. It is necessary to carry out targeted warning education through various forms, help leading cadres overcome blind mentality and luck, and build a strong ideological and moral defense line against corruption and change.
4. Intensify the rectification of problems found. It is necessary to regularly or irregularly check the expenses incurred and find problems in time. And organize the problems into cases, so as not to encounter the same problems next time and still not improve.
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