Construction Of Intensive Financial Management Mode

Intensive management is the basic trend of modern enterprise groups to improve efficiency and efficiency.

Through the collection of people's property, management and other production factors, we should make unified allocation, with frugality, restraint and efficiency as the trend of value, so as to achieve the advantages of reducing costs, managing efficiently and achieving sustainable competition.

The advantage of intensive financial management in enterprise groups lies in providing guarantee for the overall financial strategy, financial policies and financial objectives of the group, promoting the supervision, control, rational and efficient utilization of the total funds, and monitoring the subsidiaries and branches so as to effectively supervise and control the business activities of the whole enterprise group.

First, the construction of diversified and intensive financial management mode.

Because different subsidiaries have different business contents, their management characteristics are quite different from those of their management modes, and they are all equal and independent legal persons. If they are not properly centralised, it is easy to make their own decisions, resulting in waste of resources and low overall efficiency of the group.

In view of such a diversified business situation, intensive financial management mode design should follow the following principles: it is conducive to the comprehensive utilization of the overall resources; it is conducive to stimulating the enthusiasm of each subsidiary or business department, giving full play to the overall advantages of the group; it is conducive to the performance evaluation of each subsidiary or business department; it is conducive to the implementation of the overall strategy and the realization of the strategic objectives.

On the whole, intensive financial management is a decentralization system under the premise of centralization of power. Excessive centralization and decentralization will affect the realization of the strategic objectives of the group.

From the perspective of enterprise practice, absolute centralization and absolute decentralization are not. The combination of appropriate centralization and decentralization can not only bring into play the financial control function of group headquarters, stimulate the enthusiasm and creativity of subsidiaries, but also effectively control subsidiaries' operational risks and financial risks.

The combination of centralization and decentralization is conducive to overcoming the shortcomings of excessive centralization or decentralization, and is conducive to the advantages of comprehensive centralization and decentralization.

The combination of centralization and decentralization is based on the purpose of group management, concentrating the major decision-making power within the group and giving the subsidiary the right to operate independently and other decision-making power. It can effectively integrate the advantages of centralization and decentralization.

The existence of the diversification of accounting system requires intensive financial management. According to the actual situation, enterprises formulate a unified and operational internal control system to standardize the important financial decisions within the group.

And accounting procedures to improve the reliability and comparability of the financial statements of each subsidiary.

In addition, when formulating the internal financial system, it is necessary to highlight the financial powers and responsibilities at all levels, including their respective rights and responsibilities in various financial activities such as financing decisions, investment decisions, income distribution decisions, and so on, so as to realize the institutionalization and procedure of the internal management of the group.

Implementation of financial appointment system to achieve centralized financial management.

Centralized management and office work for financial staff of various brand enterprises, organization of business learning and strengthening of business training are carried out. The financial departments do not set up departments according to different subsidiary companies, but are set up according to the rational division of responsibilities of financial responsibilities, and are divided into accounting supervisors, general ledger accountants, capital accounting and capital managers.

This way of setting up the financial affairs of the parent and subsidiary companies is organically integrated into one, so that the Department can grasp the overall financial situation of the enterprise group in time.

1. unified management of financial personnel.

According to the actual needs of the group's financial modules and the overall quality of accountants, it is planned to organize the rotation of accountants to facilitate the business training, professional training and experience exchange of accountants, and organize regular professional training and learning. The aim is to improve the comprehensive quality of accountants and the ability to manage finances according to law and scientific management, and vigorously promote the overall sense and sense of responsibility of accountants, so as to provide a strong guarantee for the innovation of intensive financial management mode.

2. in accordance with the accounting law and other accounting regulations and systems, centralized accounting and centralized payment and supervision of various units are carried out.

According to the regulations, the various units shall carry out the business of various units, and fill in bookkeeping vouchers for all units according to the original vouchers after examination, register accounting books, carry out household accounting, compile accounting statements and financial analysis for various units, provide relevant accounting information materials, and collate, archive and keep the accounting information and accounting files of various units.

3. accounting center network information integration.

By establishing a computer network system, using the management system and financial software, the financial information of each enterprise is concentrated on the computer network. The financial controller and the financial controller can call and inquire the financial status of the headquarters and subsidiaries at any time, control the operation of the group in a comprehensive way, find out the existing problems in time, reduce operational risks and prevent the loss of state assets.

Total budget management is

The core.

The implementation of comprehensive budget management within the group can not only improve the efficiency of management, optimize the allocation of resources, but also help clarify the respective rights and responsibilities of groups and subsidiaries, reduce friction and enhance cohesion, and achieve the overall strategic objectives of the group.

In order to do well in budgetary management, we need to set up a budget committee, which is responsible for budgeting, verification, organization, implementation and adjustment.

In the process of budget implementation, the budgetary departments at all levels of the group can ensure the completion of budgetary objectives at all levels by establishing a strict working system and implementing appropriate incentives.

Generally speaking, the budgetary control of a subsidiary lies in the control of the profit target of a company, that is, a process by which a subsidiary controls and adjusts its business activities.

First of all, the subsidiary should not only ensure that

For safety and integrity, we must make profits and complete the target profit index issued by the group. Secondly, we need to formulate different performance appraisal standards for different business scopes and different business modes of subsidiaries.

In performance appraisal, we should not only take into account the company's net profit, asset liability ratio, project recovery ratio, bad debt loss and other data, but also consider the good and social effects of the project.

Third, the performance appraisal of subsidiary companies must be restored to normal state after eliminating the influence exerted by the group headquarters, so as to ensure the fairness, fairness and rationality of the assessment.

Financial staff control system, financial system control system, financial target control system and financial information control system and other organic whole, good humanistic environment and mechanism environment can ensure the efficient, timely, complete and good operation of enterprises, maintain the sustainable development of enterprise clusters, and ultimately achieve the maximum value of enterprise groups.

In short, intensive financial management under diversified businesses must build a sound, sound, scientific, reasonable and effective financial control system. Based on the principle of "people-oriented", investors, operators and financial managers should be closely integrated to deal with the relationship between the three elements of supervision, management and decision making, and constantly innovate in management and innovation and financial management, so as to constantly adjust their financial management mode in order to adapt to the new business strategy.