How To Manage Financial Affairs Well In Enterprise Management

Accounting is the technical support of enterprise financial management, and is one of the most fundamental functions of enterprise finance. The basic functions of accounting, whether in the two functional theory (reflection and supervision), the three function theory (reflecting, supervising and participating in decision-making) or the five functional theory (reflection, supervision, budgeting, control and decision), the first function is to reflect and reflect what function is achieved, that is accounting.

As a management science, accounting is a hard science. It has a set of strict recognition, record, reporting and reporting procedures and methods. Accounting is used to record the business process, reflect business gains and losses, and report operating results in the form of value. Accounting examination and calculation can only be carried out after business occurs. Therefore, accounting is reflected afterwards. It is classified according to the unified accounting system of the state, accounting policies and accounting estimates, as well as "accounting law", "accounting standards" and "general financial rules". As a branch of management science, he has a set of internationally accepted methods and systems, including bookkeeping methods, accounting subjects, accounting assumptions, accounting standards, systems, regulations and regulations formulated by the state, which provide more norms for the whole accounting. The purpose is to draw a "true account". The conclusion is legality, fairness, consistency, and relatively conclusion is "dead". Different people should account for the same accounting business, and there should be no big discrepancy in all major aspects. In the seven financial affairs, this job can be recognized by most of you. It is also one of the best functions in the enterprise finance, except for intentional fraud.

In addition to accounting, the most important function of accounting is supervision. Accounting supervision is omnibearing, including all aspects of enterprises. Supervision of enterprise funds is a matter of great importance to every enterprise. For any enterprise, the use and management of funds is a very important matter. Capital is superior to people's blood, no more, less, faster, slower, less mobile, and ill, which may make enterprises die. As an enterprise's value management financial department, its important functions include raising, scheduling and supervising funds, which is simply to manage the "money" of enterprises.

　　 capital The application and management of accounting are different from accounting. There is no strict management method. There are great differences between enterprises. Capital planning, financing and settlement and control belong to the scope of capital utilization and management. The nature of enterprises, funds, accounting policies, credit policies, industry characteristics, the preferences of major decision-makers, and even the experience of fund managers may lead to deviation in the use and management of enterprises. By setting up enterprise capital management system, the use of funds can be prevented to a certain extent. However, it is difficult to achieve the purpose of improving the utility of enterprises by relying solely on the system. In addition to setting up a set of funds approval and monitoring system suitable for enterprises, it is also necessary to select some experienced personnel to do this work.

Enterprises generally only set up the finance department. People can easily mix financial affairs with accounting. Only a few large enterprises can set up accounting and finance departments under the Ministry of finance, so as to separate the finance from accounting. In fact, enterprise finance and accounting are two different transactions. From the definition of accounting and finance, we can easily separate. The definition of accounting is: "confirm, record quantity, record and report". The definition of finance is: "coordinating financial relations in all aspects of enterprises". From definition, we can see that accounting is a hard science, and he respects strict means and methods. Financial coordination The financial relationship is very difficult to "freeze". It is difficult to have a "standard". Therefore, finance is a soft science. It is difficult to find out the same methods and means. The same business, different people do, because of the different experiences, trade-offs, preferences and so on, the conclusions can be quite different, and their pursuit of "appropriate".

There are many financial relationships involved in the business process, including internal departments, enterprises and external suppliers, customers, banks, taxation, industry and commerce, government departments, etc. Enterprises all say that they attach importance to financial management, but there are not many enterprises that really understand what financial management is. Finance is inseparable from accounting. Many financial decisions have to rely on accounting. Many methods of accounting are also directly utilized by the financial sector. However, after all, it is a two discipline and can not be confused. Financial management is a soft science. It requires more experienced personnel to manage, and the effectiveness of financial management is often higher than that of accounting.

　　 Finance Department The first function of accounting is accounting, and the purpose of accounting is certainly not for several Arabia figures. Accounting is the process of comprehensively reflecting the physical movement of enterprises by means of value. From this workshop to that workshop, the physical process from that process to the process is reflected in the accounting. Therefore, in addition to requiring the accounts to match and the accounts tally, whether the accounts are consistent or not is also one of the functions of the finance department, and is also an important aspect of the financial performance of its supervisory functions. The financial department can make a comparison between the physical assets of the enterprise and the financial record data through regular spot checks and random checks of assets, and ensure the authenticity of the financial records and the safety and integrity of the enterprise assets from the perspective of asset supervision.