The Finance Director Shall Be Appointed To Implement The Joint Signing Of The Financial Person In Charge.

As important as controlling financial system is to control financial personnel. After all, the financial system is mainly implemented by financial personnel. According to the degree of control of the controlled enterprises and the actual financial accounting management level of the enterprises, the investment company can assign financial personnel to the controlled enterprises, so as to have a comprehensive grasp of the basic situation of the production and operation of the enterprises, truly reflect the financial situation of the enterprises, eliminate the accounting fraud, and provide financial support for the major decisions of the investment companies.

The appointing system of financial personnel is to achieve the goal of maximizing the overall interests of the investment company by directly distributing financial personnel to the invested enterprises to control or master their financial activities. In practice, it is generally possible to adopt the appointment system of accounting supervisor, that is, an investment company, through the investment agreement or the control of the board of directors of the invested company, the financial director appointed by the board of directors of the invested enterprise shall be included in the staffing of the financial department of the investment company, and the unified management and assessment of the award and punishment shall be made, and the financial affairs of the invested enterprise shall be fully responsible for the financial affairs of the invested enterprise and directly enter the management level of the invested enterprise.

In order to avoid the contradiction between accounting executives and the investment companies, the invested enterprises and their personal interests when facing two levels of double leadership, on the one hand, we should give financial executives a higher power. If they are only middle managers of the invested enterprises, their participation in decision-making is difficult to play. On the other hand, we should refine the performance appraisal and rewards and punishments for the financial executives, so as to prevent them from being in a free state, neither pressure nor motivation. The appointed financial personnel shall report to the investment company regularly, and the official report should be submitted at the end of the year, and the opinions shall be signed by the leaders of the units in charge and the competent departments of the investment companies as the basis for assessment.

For those invested enterprises with a sound financial accounting system, the joint signing system of financial leaders can be implemented. The system of joint signing of financial officers is to supervise or master their financial activities directly by delegating financial personnel to the project enterprises. In actual work, investment companies shall, according to the provisions of the investment agreement, run the funds of the invested enterprises by the financial managers stationed by the investment companies and the general managers or directors of the enterprises. Joint signature system We should dynamically track and manage the economic activities of enterprises so as to ensure the economic benefits of investment companies.

The financial personnel sent are included in the staffing of the Finance Department of the investment company, and the unified management and assessment of rewards and punishments are carried out. The importance of the joint signing of the financial controller to the invested enterprises Business decision Financial information and other situations have the right to know, examine, advise, report and evaluate. Generally, they do not interfere directly with the operation and management of operators.

Dispatch Financial staff The responsibility is the embodiment of the responsibilities of the property rights representatives in financial management, and their responsibilities are specifically divided into three aspects: one is supervision, the two is service, and the three is communication. As the representative of an investment company, the principal role of the financial controller is the supervisory function. Where a joint signing is made, the responsible person in charge must be intervened and signed jointly with the person in charge of the company at the initial stage of the issue. When the report is filed, the financial statements should be completed by the financial personnel. The form must be submitted to the investment company with the report or archival filing as an essential requirement, otherwise the investment company will not accept it. Through the supervision of the major economic activities of enterprises, ensure the authenticity of accounting information, promote the establishment and improvement of the internal system of enterprises, and ensure the interests of investors.