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Analysis Of Making Financial Management System Under The Reform Of Cultural System

2014/3/13 16:46:00 48

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Cultural System Reform Financial Management

for a long time, an important factor that restricts the development of culture is to confuse public welfare cultural undertakings and business culture industries, and the government takes charge of them. The public oriented cultural undertakings that should be led by the government should not be invested for a long time. The market oriented cultural industry should rely on the government for a long time, thus restricting the development of cultural undertakings and cultural industries. Deepening the reform of cultural system does not mean turning "cause" into "industry". However, some parts that are suitable for industrialization, such as advertisements, TV dramas and general TV columns, are separated and spanformed into enterprises, facing the market and doing business well, and at the same time, they also accept supervision to ensure the correct direction of operation. 
How to achieve desirable performance of cultural enterprises after P spanformation depends on the overall strategic objectives of enterprises. How to complete the enterprise's < a href= "http://www.91se91.com/news/index_c.asp > > strategic goal < /a > can not be separated from the strong support of enterprise financial management. After the spanformation, the cultural enterprises should aim at maximizing the interests of enterprises and maintaining the long-term and healthy development of the financial situation of enterprises. The aim is to raise the financial management to the height of the development strategy of enterprises, and to reasonably use the financing tools, supervise the flow of funds, build a secure financial structure and a fully guaranteed capital chain, so as to truly promote the realization of the strategic objectives of enterprises. 
In the cultural reform of P, we should attach great importance to the important role of financial management in the reform. 
 first, we should do well in the connection between the old and new < a href= "http://www.91se91.com/news/index_c.asp > accounting system < /a > clearly, a href=" http://www.91se91.com/news/index_c.asp "> accounting principle < /a > different. .
The cultural enterprises with "P >" turned out to be administrative institutions. The accounting principles used are usually the cash basis. The cash basis is based on the actual receipts and payments of the funds to deal with the economic business, determine the current income and expenses, and calculate the accounting basis for the current profit and loss. The advantage of this method is that the calculation method is relatively simple and also accords with people's living habits. However, the profit and loss calculated according to this method is not reasonable and not accurate enough. Therefore, the enterprise accounting standard stipulates that enterprises will not adopt it, and it is mainly applied to administrative institutions and individual economy. 
 in accordance with the general principles of enterprise finance and industry financial system, the accounting principle adopted by enterprises is accrual basis, which means all expenses that have been received or incurred or should be borne in the current period, whether or not they receive or pay, are treated as income and expenses of the current period; on the contrary, any income or expense that does not belong to the current period, even if the amount is received or paid in the current period, shall not be treated as the income and expenses of this period. 
 to do well in the connection and spanformation of new and old accounting systems is an important task that financial personnel of cultural enterprises are faced with and must do after spanformation. 
 secondly, we must establish the concept of cost effectiveness, and make sure that the maximum profit is the ultimate goal of the enterprise. .
 before spanformation, the market-oriented cultural industry should rely on the government for a long time. There are more administrative interference by the government. Most of them emphasize on service first and no cost idea. After spanformation, cultural enterprises directly face the market, and the strategic goal of enterprises is to maximize profits. Reducing costs is the eternal theme of enterprise management. In a market economy environment, as a competitive body, enterprises should set up the concept of cost control to control the cost management of enterprises. This is a common problem, especially for our cultural enterprises after spanformation, which is a more important practical problem. In a market economy environment, how to achieve sustainable competitive advantage, enterprise management should be guided by market demand, and strive to make the enterprise get as much profit as possible by providing the market with the highest possible quality and the most perfect products and services. In line with the basic requirement of enterprise management, the cost management of enterprises should be directly linked to the overall economic benefits of enterprises, and a new concept of cognition, namely, the concept of cost-effectiveness, should be taken into consideration of cost and its control. All cost management activities of enterprises should take the concept of cost and benefit as the dominant thought, and analyze the necessity and rationality of "input" from the comparative analysis of "input" and "output", that is, strive to create as much value as possible at the lowest possible cost. After spanformation, cultural enterprises should realize the spanformation from the traditional concept of "saving and saving" to the concept of modern efficiency from the viewpoint of no cost to the concept of cost. 
 again, we must establish a financial management system conforming to the development strategy of enterprises. .
Cultural enterprises after P spanformation should start from the organizational structure, financial system, accounting methods and management means, and fully reflect the important role of financial management. 
 the strategic objective of the company is through the overall objective responsibility system assessment system of various functional departments. Our unit has signed a revenue generating contract with the company by the department heads for the revenue generating departments, and made specific provisions for the cost and expenses according to the completion of the income generating tasks, and the financial department has monitored the whole process of revenues, costs and profits to ensure the steady growth of economic benefits. The company's business objectives are adjusted moderately on the basis of seeking truth from facts and scientific assessment. The budget is used as a means to carry out dynamic assessment of the company and strengthen the monitoring and analysis of the execution of the budget. The revenues and expenses of all departments of the company are strictly executed according to the contract (i.e. the budget), and the dynamic assessment is carried out monthly and quarterly according to the operation process. Through the comprehensive budget management (i.e. the stipulation of the income and cost in the contract) and the performance index analysis and evaluation mechanism (real-time dynamic assessment), the economic activities of each link are strictly controlled, and the growth of the cost and the cost is effectively controlled. The budget and index are used to guide the management and operation, and the economic performance of the company is analyzed and evaluated according to the budgetary indicators. 
 establish a financial management system that conforms to the development strategy of enterprises, and formulate reasonable business processes, such as the "financial reimbursement process". Formulate reasonable financial work procedures and internal control procedures, such as "financial position responsibilities", "financial reimbursement regulations" and so on, so that all businesses in the company can operate within defined risks; provide timely and accurate reflection and objective economic analysis to various businesses through financial management, and comprehensively improve the efficiency and effectiveness of various business levels. 
Besides, P should also play an important role in other aspects of financial management so as to fully realize the strategic goal of maximizing profits.