(1) The definition of financial management. Financial management refers to the management of asset purchase (investment), financing (financing), operating cash flow (working capital) and profit distribution under a certain overall goal. Financial management is an integral part of enterprise management. It is an economic management activity that organizes enterprise financial activities and handles financial relations according to financial laws and regulations and financial management principles. To put it simply, financial management is an economic management work to organize enterprise financial activities and deal with financial relations.

(2) The content of financial management is divided into fund-raising management, investment management, working capital management and profit distribution management.

(C) the characteristics of financial management

1, covering a wide range.

2. comprehensive.

3. High sensitivity.

Two, strengthen enterprise financial management, the implementation of comprehensive budget management in enterprises.

In order to improve the overall economic benefits of enterprises, the functions of enterprise management are integrated into the integration of enterprise management, and the comprehensive budget is jointly managed and acted, which greatly improves the management efficiency and thus improves the economic benefits of enterprises.

The comprehensive budget adopts the subjective and objective methods of top-down, bottom-up and combination of top and bottom. According to the annual profit target that needs to be completed, the financial personnel calculate the gross sales profit of products (first calculate the production cost of unit products and determine the sales unit price in combination with the market situation) and the overall budget of annual expenses, so as to calculate the minimum target sales task that needs to be achieved in order to complete the profit target.

With the annual target sales task, combined with inventory rate control, we can determine the annual production task, determine the production scale of the enterprise in the next year, the types and quantities of raw materials to be purchased, and carry out procurement and production control.

Combined with the actual situation and previous years' data, the enterprise further decomposes the annual target sales tasks and expenses into sales units and management departments, and subordinate units put forward suggestions for revision according to their own conditions. According to the suggestion, the enterprise redistributes the business data between each unit and the management department, and finally determines the relevant business data.

Any good system must have good execution when implementing the comprehensive budget reward and punishment system. In the process of implementing the comprehensive budget, the business units or departments that have fully implemented the comprehensive budget management and achieved good results will be given certain economic rewards, and the business units or departments that have not implemented the comprehensive budget will be given certain economic penalties or demotions.

Thirdly, analyze the financial data to find out whether there are differences and anomalies in the data, and provide reference for management decision-making.

Finance grasps all the business data of an enterprise, and how to use these data to generate value in the business process of the enterprise provides reference for the business decision-making of the enterprise. Office software such as accounting computerization and Office provide us with the possibility of fast and convenient data analysis. We believe that as a financial manager, at least every quarter, we should issue an analysis report on business data for the top management of the enterprise.

(a) Data analysis in procurement.

All purchasing information will eventually be collected in the financial summary, and the financial department can sort out the purchases with a large amount or a large total amount by sorting out these data, and compare them with the data of previous years to check whether there is waste or a large inventory, resulting in a serious backlog of funds, and whether to purchase according to demand.

Compare the purchase unit price with the data of previous years, and analyze the reasons for the increase, whether the price increase is related to the market, how much impact it has on the cost and profit of the company, whether our sales unit price should be adjusted accordingly to improve our sales gross profit, and whether there are corresponding substitutes for the price increase to reduce the product cost of the enterprise; Analyze the reasons for the decline of purchasing unit price, whether the quality of purchased goods declines, and whether it has an impact on the product quality or self-use of enterprises.

In the case of tight capital, reasonable arrangement of payment to suppliers can not only ensure the timely delivery of suppliers, but also ensure the continuity of enterprise capital chain.

(2) Analyze the product cost.

Cost is the key index of enterprise profit. The size of the cost directly affects the future business decision-making and strategic policy formulation of enterprises. Enterprises set the corresponding sales unit price according to the cost, which in turn affects the competitiveness of products in the same industry.

Finance should compare the cost of the enterprise vertically or horizontally, compare the cost changes of the enterprise for at least three consecutive years vertically, and analyze the reasons for the changes according to the factors that constitute the cost, whether it is the increase of materials and labor costs or the increase of manufacturing costs, such as the increase of material costs, and analyze the growth of materials in detail; For example, whether the increase of labor costs can reduce labor costs by optimizing production processes; If the manufacturing cost increases, analyze whether the assets put into production in that year are necessary, whether the corresponding production equipment is idle, and how to deal with it to reduce the cost.

Compare the production cost of this enterprise with that of the same industry, whether it has advantages in market competition, and whether it is necessary to adjust the sales structure or future business direction of products.

(3) Analysis in sales.

The financial department makes a vertical comparison between the data of each sales area of the enterprise and the data of previous years, analyzes the growth and decline trend of each area, and compares the sales of each sales area, specifically analyzes the subjective and objective reasons for the decline or increase, and puts forward that the manager should invite the regional team with better sales to introduce the corresponding experience; You can also combine the sales situation of each region with the local economic situation and population situation to analyze which regions still have sales potential.

Further analyze the sales characteristics of products in each region, which products sell best and which products sell worst in each sales region, and provide corresponding data for the management to formulate corresponding sales policies.

(C) to strengthen cost management

1, saving costs is directly reflected in the economic benefits of enterprises. When the income of an enterprise remains unchanged or declines, effective cost control can offset the risk of the decline in economic benefits, or slow down the decline, and win time and space for the strategic adjustment of the enterprise.

Effective cost control can enhance the competitiveness of enterprises. Cost has always been a concern of enterprises. Low-cost strategy reflects the degree of refined management of enterprises, and it can show the power of low-cost strategy in a crisis environment.

The fineness of cost management comprehensively reflects the management level within the enterprise. Only by strengthening the refinement and deepening of cost management can enterprises better cope with various potential crises.

4. Cultivate employees' awareness of cost saving. From enterprise leaders to grass-roots employees, they attach great importance to cost saving and form a good awareness of cost control.

(D) Improve the internal supervision system

Establish a complete internal supervision system within the construction unit and perform the following duties: (1) Attend relevant meetings of construction projects and supervise the investment of infrastructure projects from beginning to end; Supervise the implementation of policies, infrastructure management system, financial discipline and various rules and regulations by the person in charge of the construction unit and accounting personnel in the process of project construction; Review and supervise the rationality and legality of the financial and accounting data of construction projects; Supervise the design changes that cause budget changes of construction projects; Supervise the preparation of pre-tender estimate of construction projects and the implementation of bidding; Supervise the drafting and implementation of financial clauses such as appropriation and settlement in construction project contracts; Supervise the budgetary estimate and budget implementation of construction projects, and conduct the preliminary examination of project settlement or final accounts; Supervise the use of construction project funds and so on.

(5) Enhance the ability of enterprises to resist risks.

In the highly competitive market environment, the market brings development opportunities as well as many unpredictable risks, which requires enterprises to improve their adaptability to the environment and enhance their resilience and risk resistance through financial management reengineering. Enterprises should set up a financial environment research center to predict the changes in the future financial environment and formulate corresponding financial countermeasures. At the same time, enterprises should pay attention to the development, investment, encouragement and protection of human resources. Enterprises should improve the technical content of products, attach importance to the investment and protection of intangible assets, attach importance to technology development, equipment renewal and new product trial-production, in order to obtain excess profits. However, it should be noted that before making a decision, it is best to formulate a series of prevention, preservation and compensation measures for different risks in advance, consider possible losses in advance, and make full psychological preparations, so that enterprises will not panic and be helpless when risks come.

(six) to establish and improve the financial risk early warning system.

1. Set financial early warning indicators. Different enterprises in different industries have different financial structures and capital structures. According to the industry, scale, operation and major financial risks faced by construction enterprises, the financial risk early warning indicators should be mainly solvency indicators and profitability indicators, supplemented by business development indicators, and focus on cash flow indicators.

2. Select the standard value of early warning indicator. According to the excellent value, good value, average value, low value and difference value of the main financial indicators of residential and civil engineering construction industry released by SASAC every year, reasonable early warning indicators and "early warning standard values" are set.

3. Prepare financial early warning analysis report. According to the analysis of financial early warning indicators. The financial management department of the enterprise combines the relevant information collected by other relevant departments of the enterprise to write the financial early warning analysis report. Submitted to the enterprise management to provide decision-making basis.

(seven) to improve their professional level by strengthening their own quality.

At present, many enterprises have problems in financial management. The main reasons are: the quality of accountants is not high, and they are restricted by leaders and cannot exercise their supervisory power; Business leaders have a weak concept of legal system, ignoring the seriousness and compulsion of financial system and financial discipline. With the development of China's socialist market economy, it is more in line with the continuous improvement of the international accounting system, and the requirements for the knowledge structure of accountants are also constantly strengthening. Therefore, it is necessary to strengthen the construction of accounting team and improve the management quality of all employees in enterprises. Enterprise accountants should strengthen professional ethics education, learn accounting law, accounting standards and accounting system, enhance their supervision consciousness, and require accountants to hold certificates; Business leaders should constantly improve their legal awareness and enhance their legal concept. Only through the joint efforts of all staff in the enterprise can the financial management level of the enterprise be improved.