Analysis Of The Direction And Reasons For The Pformation Of The Focus Of Financial Management Function

1, the application of computerized accounting.

The development of accounting software has shifted the focus of accounting function to management.

Under manual conditions, the vast number of accountants are surrounded by complicated manual accounting work. There is no time and energy to participate in management.

After accounting computerization, a person can be competent for many people's work. Accountants can automatically generate reports and accounts automatically after completing the voucher entry. They can also check the actual cost situation at any time, reflect the difference between the plan and the actual situation, and plan the completion rate. The work efficiency is greatly improved, the accuracy and timeliness of data are greatly improved, and the energy of Accountants is pferred from accounting to management analysis.

Since the implementation of financial software in the middle and late 90s of last century, the tobacco industry has been gradually upgrading and developing. Until the implementation of unified accounting software, the comprehensive implementation of financial business integration software, the active exploration and implementation of management accounting software such as budget management and capital supervision, and actively promoting the pformation and innovation of financial management mode under the promotion of network information technology have become an urgent requirement for the development of enterprises.

2, the economic situation and the need for reform and development.

With the continuous development of the economic situation and the diversification of the external market environment, the demand for management accounting by the management of enterprises is more urgent.

Compared with the past, management has put forward higher requirements for the finance department: in addition to playing the role of "Mr. accountant", they hope that the financial department can play a more important role in the internal management and risk control of the enterprise.

In particular, the global financial crisis which broke out in 2008 caused many enterprises to suffer heavy losses, and also made management start to reflect on the financial structure of enterprises.

We began to consider how to increase revenue and reduce expenditure and balance cash flow so as to enhance enterprises' ability to resist risks.

How to carry out the basic policy and strategic task of the "level of cigarette" in the tobacco industry must give full play to the key role of financial management in the internal management and supervision of the industry, manage financial management in accordance with the law, manage according to law, strictly control the customs, establish the level of cigarette on the basis of strict standard, improve the control level of the cost and cost, strengthen the cost and cost assessment to strengthen the cost competitiveness, improve the system mechanism of the overall budget management, improve the scientificalness of the budget and strengthen the hard constraint mechanism of the budget to improve the management level of the enterprise.

3, changes in the role of the financial management department.

In the market economic system, the pursuit of maximization of economic efficiency is the focus of enterprises. Therefore, the management analysis of the indicators reflecting economic benefits, capital solvency and profitability level is more important.

If the accounting department only knows the accounting and reimbursement of machinery, it can not find the problems and risks existing in the operation through financial analysis. It can not avoid the risk and the right staff through financial control and control, thus affecting the leadership's decision making, the phenomenon of blind investment operation, and even the serious consequences of loss and bankruptcy.

And accountants must be incompetent.

China's tobacco accounting business has emerged since the early 80s of last century. In just 20 years, along with the reform of the industry system and the rapid and healthy development process, it has played a pivotal role in the process of rapid development without accounting, active exploration, organized and planned.

To standardize management is the key. Management must be in place and finance is the core.

In 2008, financial management carried out a series of management concepts and measures, and put forward the goal of building the "foundation year of management". In 2009, it accelerated from approval to management, post supervision to whole process control, and from single accounting control to control.

Integrated management control and the pformation of the "three functions" have successfully pformed the financial management from accounting to management.

4.

Remolding the value of oneself.

There was a feeling made by a chief executive who felt that his company's financial personnel should be paid to the tax department or the banking sector because their work was mainly for these departments rather than the enterprises themselves.

In fact, this is also a kind of intolerance to accounting personnel from another angle.

Financial personnel should further enhance their value, especially for the contribution of the enterprise itself, and must pform to management accounting.