Financial Capital Management Should Establish Strict Internal Control System.

The capital management of enterprise asset management system is an important part of the internal control system and the core of financial management.

The use and management of funds directly affect the turnover of enterprise liquidity and the business activities of enterprises, which is the basis for the survival and development of enterprises.

Therefore, we must establish and improve the internal control system of capital and strengthen the management of enterprise funds.

Ensure the safety and integrity of enterprise funds, normal turnover and reasonable use, and improve the efficiency of fund utilization.

To strengthen the management of enterprise's financial funds, we should establish and perfect the internal control system of three links, namely, beforehand prevention, control in events and supervision afterwards.

(1) beforehand precaution, in accordance with the principle of "functional division, restriction and supervision", we should establish a scientific financial control system and establish functional separation control.

It means that some positions are held by two or more departments or staff members in order to avoid or reduce errors and malpractices and control them.

Enterprises should establish a strict post responsibility system for division of labor and capital business, that is, when making organizational plans and assigning work to staff, they should consider the separation of incompatible duties and play a role of mutual restriction and supervision.

Procedures, procedures, approval control.

Enterprises should set up strict examination and approval procedures and authorize the approval system so as to reduce some unnecessary expenses.

The authorized approvals, authority, procedures, responsibilities and relevant control measures of the approver shall be clearly defined, and the scope and requirements of the business shall be stipulated.

A set of strict internal control rules and regulations should be set up, including enterprise financial management measures, Interim Measures for enterprise budget management, management plan of capital plan, and management measures for approval and approval of enterprise capital authorization, and so on.

(two) control in matters to ensure the safety, integrity, legality and efficiency of monetary funds.

Its scope includes cash, bank deposits, other monetary funds, receivables and bills payable.

The main methods are accounting inventory control, inventory control, physical isolation control, etc.

Control of capital integrity.

That is, all funds receipts and payments businesses are credited to relevant accounts according to the regulations, ensuring that all funds are accounted for, and the illegal activities such as extracorporeal circulation of funds are eliminated.

The main control methods are invoices, receipts control, bank statement control, check checking of current accounts and so on.

Legal control of monetary funds.

The main purpose is to follow the strict authorization examination and payment system in accordance with the strict approval and payment system for monetary fund income and payment business, handle the payment business legally and legally, and control the payment of large amount of funds. Through strict internal audit supervision, the illegal monetary fund collection and payment behavior can be found in time.

The effective control of monetary funds.

Through the use of various means of financing and investment, it is reasonable and efficient to hold and use funds to achieve the goal of maximizing the wealth management of enterprises.

In order to strengthen the effective control of funds, the following are the following aspects: determining the reasonable level of accounts receivable, strengthening the management of prepaid accounts, optimizing the structure of funds, and reducing the waste of funds.

(three) post supervision and information feedback.

In the process of fund management, besides the precaution and control links, the post supervision of funds is also an essential step.

During each accounting period or after every major economic activity has been completed, the internal audit supervision department shall, in accordance with effective supervision procedures, audit all kinds of economic and business activities, timely identify loopholes and weak links in internal control; all functional departments shall timely feed back information on the changes in the funds in the accounting period or after the economic activity to the fund management department, and promptly find out whether the funds raised and demand are consistent; whether the capital structure and proportion are consistent with the plan or budget, whether the credit sale of products strictly abide by the credit policy, whether the control of inventory is consistent with the indicators, whether the use of people, money and goods is in line with the plan or budget, and whether the production of the products is reasonably arranged according to the plan or budget.

This not only guarantees the appropriateness and scientificity of the objectives of funds management, but also adjusts measures at any time according to the actual information of feedback, so as to ensure that the management of funds is more scientific, reasonable and effective.

At the same time, we will link the funds management status of various departments with the performance indicators of the departments, so as to achieve the combination of responsibility, right and profit in capital management, mobilize the enthusiasm of funds management departments and staff, and better fund management.