Analysis On The Process Of Enterprise Financial Management

< p > < strong > (1) < a href= > http://www.91se91.com/news/index_c.asp > > Accounting > /a > the problems usually appear: < /strong > /p >

< p > 1, in the procurement payment process, the Department's risk control and financial department's jurisdiction delineation is not clear, or even some overlap.

Duplication of work content between different departments will cause management loopholes and repetitive labor, reduce management efficiency and bring risks.

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< p > 2, in the process of payment of miscellaneous expenses, the monitoring and management of cost accounting can not be carried out in time.

The implementation of the contract cost accounting table is not effective, and does not attach importance to the role of process supervision.

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< p > 3, there are too many related departments in the process of sales receipts and billing, resulting in the flow of accounting process is not smooth, the management efficiency is low, and the risk is increased.

The number of related departments is too large, the production of financial statements can not be timely, the information error is expanded, and the workload of accounting is improved.

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< p > 4, lack of management and monitoring of assets in kind.

In the management accounting of enterprise finance, there is no timely reconciliation and audit of the accounts of business inventories and the accounts of the financial departments. The inventory accounts do not match the corresponding orders, resulting in inconsistent financial information of enterprises, and the updating corrections can not be carried out in time. Therefore, the unreasonable and unregulated problems in the financial treatment can not arise, and thus the management of assets in real assets of enterprises is more difficult.

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The problems in < p > strong > (two) plan and < a href= "http://www.91se91.com/news/index_c.asp > budget management < /a > < /strong > /p >

< p > 1, the system is not sound, the management process is unreasonable, the management rules and regulations of enterprises are not perfect, so it is difficult to standardize the process.

Basically, the relevant systems are more principled, and the financial management of enterprises needs specific, operational and detailed guidance. Budgeting process management has not been standardized and refined.

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< p > 2, budgetary process relies on employees to complete manually. Some enterprises fail to introduce modern information technology system in time because of various reasons. Therefore, budget analysis and implementation depend on the manual operation of employees, resulting in the financial departments having to put a lot of manpower and energy into data accounting, processing and analysis, and can not timely link up the compilation of project plans and budget reports, which will also lead to the enlargement of the analysis and evaluation errors of data.

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< p > < strong > (three) < a href= "http://www.91se91.com/news/index_c.asp > > capital management < /a > problems appear < /strong > /p >

< p > the specific annual fund utilization plan is essential for every enterprise. However, the lack of specific arrangements for medium term funds results in incomplete fund management in the medium term, which is mainly manifested in the quarterly and monthly capital plans, short-term plans for collection and payment, return of loans, short-term investment project planning, scheduling of funds between departments, and implementation of receivables.

The investment management process includes 4 parts: investment planning, investment decision, investment implementation and monitoring, and post investment evaluation.

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< p > < strong > (four) there are the following problems in the investment management process < /strong > < /p >

< p > 1, failing to specify the long-term investment plan of enterprises, resulting in passive planning of investment management in the long-term plan for future business development direction and financial objectives have rough plans, but it is difficult to make operational and specific provisions for various investment modules and businesses.

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< p > 2, there is no sound and complete rules and regulations to regulate the investment decision-making process. The project appraisal of enterprises needs the specific implementation of investment projects, so that enterprises can advance and retreat freely in the investment project. On the one hand, the risks are limited to a certain extent, and on the other hand, the interests of enterprises are maximized.

In the actual operation process, project evaluation is usually too formal, and does not carry out a comprehensive demonstration of the project. It even makes the project far away from the overall strategic direction of the enterprise, and ultimately has a negative impact on the sustainable development of the enterprise.

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< p > 3, monitoring and investment implementation is not in place, increasing investment risk. At present, enterprises can realize the monitoring and implementation of enterprise investment through internal audit and budget management, resulting in incompetence in monitoring, financial reporting without careful checking, risk management and control of enterprise investment projects, financial environment and industry environment, macro economic environment of enterprise operation, early warning of financial risks, and internal financial management of enterprises.

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