How To Make Perfect Financial Management System

< p > < strong > 1. The role of financial management in enterprise management < /strong > < /p >

< p > (1), financial management should be a good staff for enterprises, and make good investment decisions.

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< p > a very important function of financial management is to make good investment decisions for enterprises.

Investment refers to putting money into a certain object, hoping to gain benefits in the future.

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The economic behavior of < p >, we must consider the following four points when we consider investment: < /p >

< p > first, financial management should ensure good economic behavior for enterprises.

It must be clear that investment is an economic activity. We must find the basis from the economic law so as to make the correct investment decision.

According to some mistakes in investment decisions, it is easy to see that one of the reasons for the failure is not to make decisions from the economic law itself. The other reason for the failure of investment decisions is that the decision-makers themselves are poor in quality, bureaucratic, dictatorial, and do not understand the economic laws and make decisions on the head.

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< p > Second, financial management should do a good job of investigation and research for enterprises, strictly act according to international practice and act according to the rule of law.

Before making investment decisions, it is necessary to conduct in-depth investigation and study and carry out feasibility analysis, otherwise it can not be easily invested.

In particular, foreign investment must be handled in accordance with international practice and reliable proof of investors' credit and financial resources.

The contract should be < /p >.

< p > strict control, in line with the relevant legal procedures, must not leave hidden dangers.

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< p > Third, financial management should make good investment management procedures for enterprises, and make investment decisions scientific and democratized.

Different kinds of investment have their own characteristics, so there are different management procedures. They need to be examined and approved by different departments and strictly authorized by the authorized examination and approval system.

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< p > Fourth, financial management should control cost, risk and profit for enterprises.

The purpose of investment is to be effective, so we must implement investment cost control, enhance risk awareness, and try to avoid risks so as to ensure high investment and high return on the premise of safety.

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< p > < strong > two, < a href= "http://www.91se91.com/news/index_c.asp > > financial management < /a > method < /strong > /p >

< p > the enterprise management system, which aims at establishing financial management as the core, should serve and obey the business needs, improve and improve the work efficiency and economic benefits of enterprises, and improve the computerized management of accounting and statistical information.

This paper expounds several measures to strengthen financial management from below: < /p >

< p > first, we must establish an accounting team that meets the requirements of the modernization development of enterprises.

They must have modern management thinking, modern management knowledge and modern management ability.

On this basis, we will establish a new idea of financial management, encourage financial staff to actively participate in the whole process of management and operation, carry out the whole process of operational supervision, and carry out the whole process of economic services, and integrate the financial management into the whole process of enterprise operation.

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< p > budget is the main body of enterprise management and comprehensive budget management is realized.

Under the current market economy situation, the allocation of resources is becoming more complex and the management functions are diversified. Therefore, only by carrying out comprehensive budget management can effective control be carried out. The main tasks should be done: compiling operating budgets to make budgetary management orderly, and tracking, evaluating, analyzing and assessing the implementation of the budget; doing monthly, quarterly settlement and annual accounts.

We should make use of budgetary control to ensure the rational utilization of resources and increase production and income under the condition of saving money.

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< p > capital management ensures capital appreciation and value preservation.

The assets of state-owned enterprises are the material basis for the development of China's social productive forces and the development of our national economy.

Capital management can guarantee the rights and interests of the owners, and make the capital expenditure of the enterprise based on scientific decision-making.

In particular, we should give full play and guarantee the best benefit of the investment projects, realize the value added value of the capital, and make the owners' rights and interests further guaranteed.

On the content assessment of the value added and preservation of enterprise capital, there are mainly four parts: capital and capital accumulation, undistributed profits and surplus reserves. The realization of enterprises' independent operation and self financing is based on capital.

To achieve capital management and improve the efficiency of fund utilization.

Capital is the "blood" that flows in the market economy and social production.

Lack of funds or impediment to social activities will impede social activities.

The use of capital management as the center of financial management, strengthening capital management and enhancing the ability of capital increment, and making use of its effect are the objective requirements of market economy.

Therefore, we must stick to the financial management center of capital management, give full play to the role of fund management, and effectively prevent capital loss and waste.

Management accounting is actively involved in business decision making.

The management system of search, classification, analysis and reporting of financial information becomes management accounting.

Enterprises should have a modern management vision, focus on long-term planning and strategic thinking of enterprises, follow the construction of financial management based on management accounting, and establish accounting system, with a view to correctly reflect the results of operations and financial management.

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< p > control the cost and increase the economic efficiency of the enterprise.

To supervise, check and rectify the execution process of cost and expense plan of enterprises is the key to realize cost management.

It effectively guarantees the realization of cost plan and target cost, is an important condition for real and accurate calculation of cost and cost, and a shortcut to reduce enterprise cost.

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< p > clarify the relationship between the financial management department and other functional departments.

According to the principle of the entrusted property management system and the principle of clear property rights, the finance department and the accounting department must be allocated.

The financial management department must clearly define the terms of reference of enterprise management, production decisions and sales departments, and establish a management network system with core financial management and coordination and division of labor.

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< p > < strong > three, financial decision < /strong > < /p >

< p > > a href= "http://www.91se91.com/news/index_c.asp" > financial decision making < /a > that is to ensure that the financial personnel choose the best plan from a number of financial activities under the premise of the general financial goal. The following steps are taken: finding and putting forward problems according to the financial forecast information; determining the alternatives to solve the problems; then comparing, analyzing and evaluating various plans; drawing up the best criteria; and selecting the best plan.

There are many ways to make decisions, and common methods are illustrated.

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< p > (1) preferred contrast method.

The basic method of financial decision is to choose the best way of comparison. It is to arrange various plans together, to make comparison and optimization according to the economic benefits, and then to make decisions.

The standards for tables are also different, such as total comparison, difference comparison and index comparison.

The total revenue, total cost and total profit of different schemes are compared, so as to determine the best solution is the total amount comparison method.

The difference method is to compare the difference between the income difference and the expected cost of different schemes, so as to get the profit of the business trip, so as to make the best plan decision.

Index comparison is to compare the economic performance indicators of different schemes, for example, we can compare the various indicators such as net present value and internal rate of return of different investment options, so as to select the best plan.

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< p > (two) mathematical differentiation.

One of the important methods of financial decision is mathematical differentiation, which is usually used for optimal capital structure decision making, inventory decision making and optimal cash holding decisions.

In the actual operation process, if the standard is judged by cost, the minimum value is generally sought, but if the profit is the criterion, the maximum value must be obtained. According to the principle of marginal analysis, the solution to the extreme value problem of curve connection is the calculus method in mathematics, and it is also a decision-making method to determine the optimal plan.

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< p > (three) linear programming method.

According to the basic principles of operational research, linear programming method is used to solve the extremum problem with linear connection and ultimately determine the optimal solution.

Under certain constraints, this method can help enterprise managers optimize allocation of manpower, material resources and financial resources, so it is also an important decision-making method.

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< p > (four) probability decision method.

The probability decision method mainly deals with risk decision. Since there is risk, it is unclear or uncertain about the future situation. However, a decision method based on probability can be predicted.

This decision is commonly used to calculate the expected values of various alternatives by probability method, and is represented by decision tree diagram. The whole decision-making process is vivid and clear.

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< p > (five) profit and loss decision method.

Profit and loss decision-making is also a way to make decisions under uncertain circumstances. It means that future uncertainty is only possible to predict the occurrence of relevant factors, and the probability of occurrence is unpredictable.

It often depends on the experience, attitude and principles of policy makers, and also with certain methods.

The profit and loss decision making method usually includes the large and medium size method, the large and medium withdrawal method and the small and medium-sized method.

The method of small to medium withdrawal is also called the pessimistic decision method. It refers to finding the minimum return value of various plans when making decision and selecting the largest one is the best.

The law of large and medium-sized enterprises, also known as optimistic or risky decision-making, refers to finding the maximum value of various plans when making decisions, and choosing the largest one is the best.

The method of minimum and maximum regret value is used to identify the maximum regret value of a plan (the difference between the maximum value and the value of the scheme), and then the minimum is the best.

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< p > strong > four, < a href= "http://www.91se91.com/news/index_c.asp" > financial control > /a > /strong > /p >

< p > financial control is to adopt specific information and specific means in the process of financial management, to exert influence and regulation on financial activities, so as to ensure the realization of financial objectives. In short, these measures are measures to ensure the realization of financial planning objectives.

The commonly used control methods are as follows: < /p >

< p > (1) protective control.

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< p > protective control is also known as the elimination of interference method. This is the most thorough control method. The premise is that it is necessary to make a standard and system formulation before the beginning of the financial activities. In order to fully ensure the safety and integrity of the cash, the possible differences can be excluded, so that the internal restraint system is also needed to be established in cash, so that the controlled object has absolute control ability, and all kinds of expenditure standards should be prescribed in advance, so as to achieve the purpose of saving all kinds of expenses.

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< p > (two) feed-forward control.

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< p > feed-forward control is also called compensation interference control, that is, to monitor the actual operation system, adopt scientific prediction method to take some measures to eliminate the possible deviations, so as to eliminate the discrepancy and make the financial control.

In particular, if the short-term solvency of the enterprise can be controlled, pay close attention to the current assets and liabilities of the company, and predict the development trend of this ratio, if we find that the rate of change is unreasonable, we need to take certain measures to adjust, so that their relationship will eventually remain at a reasonable level. In short, compensation interference is a good control method, but the premise is that we need to grasp a lot of information and make accurate predictions. Only in this way can we achieve the purpose of compensating for the interference.

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< p > (three) feedback control.

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< p > the feedback control method is commonly used in financial control. This is a balanced deviation control method. It is necessary to analyze the actual situation of enterprises and find out the reasons for the differences and differences between them, so as to take practical and effective measures to adjust the actual financial activities, so as to eliminate the differences in planned finance and accumulate experience so as to avoid the occurrence of similar phenomena in the future.

The balance deviation refers to the balance of the actual deviation, which may lead to a certain lag in the process. The lag of time may cause new deviations.

But the overall effect is not big. The balance deviation method is also convenient and simple to use. It does not require much information and can be adjusted at any time.

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