Hierarchical Management Mode Of Control Subjects

The stratification of control subjects is mainly aimed at the enterprises of the company. This is mainly due to the fact that under the form of proprietorship or partnership organization, the owners of the ownership and management rights are basically unified and indivisible, and the financial rights of enterprises are naturally inseparable.

First, as the owner of an enterprise, the investor, under the mode of separating the two rights of ownership and management right of the corporate system, mainly exercises the power of financial supervision to restrict the financial behavior of the operators in order to ensure the realization of their capital preservation, value added and income distribution, so as to ensure capital safety and value added.

Specifically, it includes: financing decisions based on prevention of dilution of ownership; foreign investment decisions based on protection of investors' rights and interests; capital change decisions based on merger, separation, withdrawal and liquidation; and profit allocation decisions based on pursuit of capital gains.

Secondly, operators enjoy the right of direct management of enterprises. In order to ensure the integrity and efficient operation of legal person property, they must participate directly and comprehensively in the financial decisions of enterprises, mainly composed of managers of the board and general manager (CEO).

According to the relevant provisions of the company law of China, the board of directors is elected by the founding meeting or the general meeting of shareholders. It is the company's legal representative and the highest decision-making and leading body of the company. It is responsible for financial decision-making and control in all aspects, and determines the company's financial status in essence.

Specifically, it includes making financial strategies, approving effective financial forecasts, reporting financial status to shareholders' meetings, appointing and dismissing managers of financial departments, organizing and coordinating financial relationships.

Thirdly, the enterprise financial management department, headed by the vice president of enterprise finance, bears most of the specific financial management affairs of the enterprise, and is a specialized financial management organization.

Its main responsibilities include: first, responsible for the daily accounting treatment of enterprises, ensuring the accuracy, timely and consistency of the financial affairs; two, establishing and improving the internal financial system of enterprises, standardizing the internal financial behavior of enterprises, carrying out financial analysis, and implementing the internal financial monitoring functions of enterprises.

At present, there are quite a few.

It is not enough to establish internal financial system.

System construction is the foundation of financial management. Without system, management can not be standardized.

Therefore, establishing and improving the internal financial management system is an important part of the internal supervision of enterprises, which should be highly valued.

The first is the basic business procedure system.

It is a strict procedural management process. A little unreasonable setting will affect the efficiency of financial management. Practice includes: the compilation and adjustment of financial plan; the operation and result feedback procedure of capital, cost, sales, profit forecast; capital management method;

The registration, checking, cleaning and storage system; investment plan, feasibility analysis procedure of investment project, sales settlement, return, discount, discount management, internal index system, analysis method, analysis requirement, organization and reporting procedure of financial analysis, etc.