Discussion On "Pformation" V Of Enterprise Accounting Work

Abstract: with the deepening of the reform of state-owned enterprises, the "pformation" of financial accounting work has increasingly attracted the attention of people, and has become an important topic of reform.

The objective inevitability of the pformation of enterprises' accounting work is the inevitability of the pformation of enterprises' finance and accounting work. The reform of the operation mechanism of the market oriented economy has brought about new situations and new problems that can not arise under the traditional planned economy system. The complexity of the economic relations among enterprises, the marketization of the fund-raising channels, the diversification of interest distribution, and so on, will inevitably bring new demands and tasks to the accounting work of enterprises. The most fundamental is the establishment of the socialist market economic system and the objective requirements of the enterprises to establish their own businesses, self financing, self-restraint and self development goals.

First, from the position and role of accounting work, we need to see the necessity and urgency of the pformation of accounting work in enterprises.

Accounting work is produced with the needs of people's production management activities and develops with the development of social production.

The more developed the production, the higher the degree of social production and the more perfect the market economy, the more important the accounting work will be.

In the past more than 10 years, enterprises have changed from simple production to production and management. They have become producers and operators of socialist goods with independent management and self financing.

The emphasis of enterprise management must also be shifted from physical indicators to improving economic efficiency. Therefore, enterprises are paying more attention to the accounting and management of the cost, capital, solvency and profitability level reflecting the economic benefits. The role of financial accounting work in enterprise management and management is more prominent and its status is more important. Objectively speaking, the content, form, method and means of accounting work must be changed to make it more perfect and efficient.

Two, from the current situation of accounting work, we need to see the necessity and urgency of the pformation of accounting work.

At present, the accounting work system mainly based on "accounting type" is seriously lagging behind the reform of enterprises, and is not compatible with the requirements of the market economy. This is the fundamental reason for the passive accounting work at present.

Performance is: first, the focus of the work will remain on account keeping, account checking, reimbursement and so on. It will serve more for the administrative departments of the government and less consideration for the internal management of enterprises.

Two, the central role of accounting work is not enough.

As the accounting work still stays in the primitive function of accounting based, accounting and management are the abnormal phenomena of the function and position of accounting work under the condition of market economy.

The three is the poor sense of management of accountants.

Because accountants are influenced by the thinking inertia of the planned economy, the rigid implementation of the national financial laws and regulations, and some financial management systems inside the enterprises are divorced from reality, resulting in increased pressure and contradictions in accounting work.

Two, the basic connotation of "pformation" in the accounting work of enterprises. The basic requirements of the pformation of enterprises' accounting work are: the focus of the work has changed from the past main service to the external service of the enterprise, mainly to the internal management service of the enterprise; the mode of work has changed from heavy accounting and light management to accounting based management, and the guiding ideology of the work has been pferred to the track of raising the economic efficiency of the enterprise in an all-round way by taking the benefit as the center and using the financial management as the means.

In contrast to the traditional accounting mode of accounting work, the author referred to the accounting work after pformation as "management type" because the purpose of "pformation" is to require accounting work to adapt to the requirements of the market economy and serve the purpose of maximizing profits for enterprises.

Accounting work should continue to do well in accounting while shifting the focus of work to forecasting, decision making, control and analysis.

It can be seen that the accounting work mode after pformation is called "management type", which can better summarize the basic contents of accounting work under the market economy condition.

Three, to realize the basic requirement of "pformation" in the accounting work of enterprises, to realize the pformation of the accounting work of enterprises, whether it is the guiding ideology of the accounting work of enterprises or the contents and means of accounting work after pformation.

We believe that in order to achieve the "pformation" of the accounting work of enterprises, we must focus on the following aspects: first, the guiding ideology of the accounting work of enterprises should be pformed into the guiding ideology of the innovative accounting work of enterprises; it is the prerequisite and foundation for the pformation of the accounting work of enterprises, and its core is the concept of building benefits and benefits, market concepts and legal concepts.

1., establish the concept of efficiency.

Efficiency is the foundation for enterprises to survive and develop in the market economy.

The foothold and destination of accounting work that fits with this must be centered on the center of efficiency.

Therefore, we must firmly establish the concept of efficiency in accounting work. All accounting activities should be built on the basis of efficiency, and actively explore new ways and methods to improve economic efficiency.

2., establish market concept.

The improvement of enterprise efficiency is based on the continuous expansion of market share. Without market, there will be no benefit.

Therefore, the accounting work should not only have the concept of efficiency, but also have the market concept. The financial management vision of the accounting department can not be confined to the internal enterprise, but also focus on the overall situation of the market, and carry out various financial activities according to the market information and requirements, so as to achieve the purpose of improving the competitiveness of enterprises' products and the economic benefits of enterprises.

3., establish a legal sense.

Market economy is also a legal system economy.

Therefore, we must firmly establish the concept of legality in accounting work.

The accounting department should not only be familiar with and master the laws and regulations of Finance and taxation, but also be familiar with and apply other economic laws and regulations, so as to better guide the work and ensure the orderly and healthy operation of the various business activities of the enterprise on the track of the legal system.

(two) the focus of the accounting work of the enterprise is to have a new shift. The shift of the focus of the accounting work is the core and basic sign of the pformation of accounting work. Without the pfer of the emphasis of accounting work, the guiding ideology of accounting work can not be implemented.

1., from simple accounting to full participation in business decision making.

Years of practice has proved that the right or wrong management decisions have a decisive impact on the development of enterprises.

As an economic information center and an important comprehensive department, the accounting department must take an active part in the decisions of enterprises.

One is to participate in the investment decision-making of enterprises, and to do well the feasibility demonstration of projects from the perspective of efficiency; the two is to participate in the production decision-making of enterprises, analyze the marginal contribution of products, serve the adjustment of enterprise product structure; three, take part in the marketing decision of enterprises, and formulate policies and measures to encourage sales based on the expansion and increase of market share and the rate of return of funds; four, participate in the allocation decisions of enterprises, and correctly handle the interests of the three interests of the state, enterprises and employees.

The 2. is to pfer accounts to advance forecast, control in time and timely analysis.

In advance, the key point is to establish a market information feedback mechanism, do a good job of market prediction, including market information collection, screening, feedback and so on. At the same time, according to market prediction, we should make use of modern management methods to do well in the compilation of financial budgets.

In fact, control is to systematically monitor and control the execution of various responsible units and various factors affecting the target according to the objectives of the financial budget decomposition. At the same time, we conduct a financial analysis, make a comprehensive analysis of the responsible units and responsibilities, and put forward suggestions and Countermeasures for increasing sales, reducing expenditure and reducing consumption, so as to better play the role of assistant staff in the accounting department.

3., from simple accounting management to comprehensive financial management.

The traditional concept of financial management simply locates the functions of Accountants in accounting. It is considered that if the reports are submitted, the task will be completed.

This is not enough under the market conditions. We should take advantage of the characteristics of accounting work penetration, take market orientation and financial management as a means to participate actively in the business activities of the enterprises, and push the basic work and management level of the enterprise management to a new level, so as to better serve the enterprises to improve their economic benefits.

(three) there must be a new breakthrough in the methods and means of enterprise accounting management. There is no breakthroughs in the methods and means of accounting management.

At present, enterprises in various regions have made positive and beneficial explorations of accounting management methods under market economy conditions, but basically they have not broken away from the traditional planned management mode.

The author believes that the current establishment and implementation of the financial budget management method and the strengthening of the planning and binding functions of the financial budget not only meet the needs of the key pfer of the accounting work after the pformation, but also be an important part of the enterprise system innovation under the market economy.

The financial budget is a financial index system consisting of various different budgets. It is a financial management method for the comprehensive planning and control of the whole process of production and operation of the enterprise by the measurement unit of money.

Through financial budget compilation, decomposition, execution, analysis, feedback, control, reward and punishment system work to regulate and correct the economic behavior of enterprises, the internal departments, production and operation links are organically linked, its purpose is to balance the budget, to develop in a balanced way, to benefit from management, to achieve the scientific and profit maximization of enterprise's economic behavior, and all kinds of management activities within the enterprise must be orderly launched around the financial budget.

Compared with the traditional financial planning management mode, the financial budget has obvious characteristics of the market economy. First, the financial budget has changed the traditional financial accounting work centered on production. It is a sales forecast based on the target profit, which is compiled according to the sales order of the target profit, and embodies the modern business strategy from the market to the sales to the production.

Two is to highlight the management of funds.

In the preparation and implementation of financial budgets, the factors affecting cash inflow and cash outflow are analyzed by taking full account of the financing cost and solvency of enterprises, and the financing channels are determined, and the budgeting of gold is compiled to achieve the balance between raising funds and using funds.

The three is to overcome and avoid the drawbacks of traditional financial plan implementation and difficult assessment, which is characterized by comprehensive content, scientific method and strong operability.

When preparing financial budgets, some indicators of market impact are retained.

Therefore, the negative impact of the market risk encountered in the execution of the budget is weakened, and the defects of the budget being out of form and frequent adjustment are prevented from losing seriousness, which reflects the characteristics of scientific and operational methods.

While actively exploring the pformation of accounting management methods, we must realize the modernization of accounting work means.

At present, we should vigorously promote the computerization of accounting. Only by realizing computerized accounting can we liberate accountants from heavy, repetitive and mechanical account keeping, strengthen financial management, accelerate the pmission speed of accounting information and improve the quality of accounting information, so as to better serve the financial management of enterprises.

It is a systematic project to establish a financial management system that is compatible with the market economy. In addition to the pformation of the guiding ideology, key points and management methods and means of accounting work, it also puts forward new requirements for the organization, accounting system and personnel quality of financial accounting work. At the same time, further optimizing the external environment of accounting work is also an essential condition for the pformation of accounting work.