At present, most of the subsidiaries in the financial management can comply with the state's financial management system, and its business management is also in line with the business objectives of the whole enterprise group, for the healthy development of the group company has made great contributions. But there are some subsidiaries in the financial management of some of the problems that deserve attention, for example, many subsidiaries of the low quality of accounting personnel, can not master the new accounting system, new standards, new methods, or lack of economic and tax law related knowledge, resulting in some subsidiaries in order to the unit's local interests in the financial fraud, a serious impact on the overall interests of the group, affecting the group's companies This seriously affects the overall interests of the group company and the realization of the group company's business objectives. Therefore, the study of how to strengthen the financial management of subsidiaries is a very important issue facing the current group of companies.
1 choose the appropriate financial management model
Group companies on the financial management of its subsidiaries to take four modes: centralized, decentralized, accountant in charge of the assigned type and a "high degree of autonomy" type. Centralized financial management mode is the financial decision-making power and accounting personnel management are centralized in the group company. Its advantage is that "everything is under control", the disadvantage is that it can't give full play to the initiative and enthusiasm of the accounting staff to participate in the operation of the company, weakening the functional role of financial accounting, especially management accounting; decentralized financial management model is that subsidiaries have more financial decision-making power and personnel management of the accounting staff. Its advantage is to help give full play to the subsidiary accounting staff to utilize the financial accounting functions for the enterprise operation of the initiative, the disadvantage is that the financial accounting information to a large extent by the leadership of the unit under the influence of the information is prone to inaccuracies; Accounting Supervisor assigned financial management model is the group company to the subsidiary company to send the financial supervisor, the personnel relationship in the group company. Its advantage is that it can control the whole process of financial and accounting work of subsidiaries, which better solves the disadvantages of decentralized management and centralized management; "highly autonomous" type of financial management mode is that the leaders of subsidiaries have a lot of financial decision-making power and accounting management personnel power. Its advantage is that the development of subsidiaries and the interests of financial and accounting personnel is highly consistent, can give full play to the functions of financial management, the disadvantage is that if the quality of financial decision-makers is not high, it is easy to cause inefficient decision-making or even errors. These financial management modes have their own advantages and disadvantages, can tend to avoid harm, for different subsidiaries to take different financial management management mode, in order to achieve the integration of resources, the effect of obtaining greater profits.
2 to establish the corresponding system
2.1 Implementation of authorization and approval management system
Authorization and approval management system is a financial activity before the occurrence of personnel at all levels must be approved and authorized. Subsidiaries can decide on their own for investment and loan projects below the authorized amount, while investment and loan projects above the authorized amount must be reported to the relevant departments of the head office for approval. At the same time, the Group Company shall establish and improve the establishment, approval, control and inspection system of the subsidiaries' foreign investment and loan, and pay attention to the tracking and management of the investment and loan projects, so as to regulate the investment and loan behaviors of the subsidiaries. Through the authorization control, it can supervise the standard operation of the daily financial activities of subsidiaries, so as to ensure the orderly conduct of the enterprise group.
2.2 Establishment of Financial Budget Reporting System
The financial budget reporting system is a tool for coordination between the group company and subsidiaries, a standard for control, and a basis for assessment, and a tool for the implementation of standardized and scientific financial management of subsidiaries, as well as an effective way to promote subsidiaries' self-restriction and self-development. In budget management, the future situation of investment activities, operating activities and financial activities related to subsidiaries are anticipated and controlled. Group companies can implement a comprehensive budget methodology, set the operating objectives of subsidiaries, and establish a performance appraisal and evaluation system.
3 Strengthen monitoring and strict assessment
3.1 Assignment of financial director and treasurer
From the operating effect of the group company, the assignment of treasurer to subsidiaries is an effective way to strengthen the financial management of subsidiaries. The appointed candidates can be openly recruited from the society, their personnel relations are centrally managed by the head office, and their salaries and benefits are uniformly paid by the group company. The treasurer is responsible for the daily financial work, the establishment of a sound financial control and supervision system, but also from the group's overall management policies, guidelines, to assist the subsidiary operators to do a good job of the major financial decisions and control the behavior of the subsidiary operators. Appointment of the treasurer can not only make the group's overall business policy in the subsidiary to be carried out and implemented, but also to ensure that the subsidiary's financial accounting information is true, objective, accurate, and effectively safeguard the interests of the group.
3.2 Establish and improve the assessment index system
Establish the evaluation system of the implementation of various financial indicators, so that the assessment and supervision system is constantly improved and scientific. Subsidiaries to obtain the head office and investors to invest funds for the operation, not only to ensure the safety and integrity of the investor's investment funds, but also must do to preserve the value of the value-added. In order to encourage subsidiaries to operate independently, the head office should establish a set of effective assessment methods to motivate subsidiaries to work hard for the realization of business objectives. In order to ensure that the subsidiaries will bring the group company a relatively stable income in the future period of time, and at the same time to facilitate the management of the group company to have a more objective evaluation of the financial status and operating results of the subsidiaries and future prospects, the group company can determine a reasonable rate of return on the investment of the subsidiaries and approve the profit targets of the subsidiaries, taking into account the actual situation of the subsidiaries as well as the performance that can be achieved during a certain period of operation, to In addition, it is necessary to establish a set of comprehensive financial index evaluation system. Mainly includes enterprise liquidity ratio, asset management ratio, liability ratio, profitability ratio and other financial indicators, but also according to the actual situation of the enterprise, increase some quantitative indicators and qualitative analysis of auxiliary indicators.
3.3 Strengthening regular and irregular audits
Audit has an irreplaceable role in the governance structure of the group company, from the supervision of subsidiaries to standardize the operation and ensure that the financial data is true and reliable considerations, the group company must also be carried out on subsidiaries of regular and irregular audit of financial income and expenditure. Audit of subsidiaries have external audit and internal audit, the current accounting firms on the annual statement of the subsidiary audit is an external audit. The internal audit of the group company is mainly carried out by the internal audit department of the group company. The role of the internal audit department is not only to supervise the financial work of subsidiaries, but also includes auditing and evaluating whether the internal control system is perfect and the efficiency of each organization within the enterprise in carrying out its designated functions, and it is also the main force in supervising and controlling other internal links. The internal audit can focus on auditing whether the subsidiaries calculate costs correctly in accordance with the scope of cost expenditure of industrial enterprises, whether they over- or under-expend, artificially adjusting the level of profits; whether there are any major investment and financing activities, whether there are any claims hanging on the current account that cannot be recovered for a long time; whether there are any violations and guarantees for others. Through the audit of the internal audit department, it is able to discover the problems in the financial and production operation of the subsidiaries in time and put forward the management suggestions, and it resolutely punishes the problems of falsification, violation of the company's financial system, financial and fiscal discipline, etc. found in the audit, and the Group confirms the business performance of the units and operators based on the results of the internal audits and the audits of the certified public accountants, evaluates the degree of preservation of the value-added value of the state-owned assets, and fulfills the related The company's business is to provide the best possible service to its customers.
How to make a financial diagnosis of the enterpriseDepends on which aspect of the enterprise needs to be analyzed The financial analysis of the enterprise can analyze the enterprise's short-term solvency (current ratio, quick ratio, working capital, etc.) Long-term solvency (asset-liability ratio, interest coverage multiples, etc.), asset management ratios (asset turnover, etc.), profitability ratios (sales margin, etc.)
talk about How does the supervisory board supervise and check the financial situation of the enterpriseState-owned enterprises, as the pillar of China's national economy, play a decisive role in the development of the whole economy. From the reform so far, although made certain achievements, but at the same time also appeared a lot of problems. The reasons for these problems are manifold, but the imperfection of the financial supervision mechanism is a big influence factor. Therefore, we need to improve the financial supervision and management mechanism of state-owned enterprises, and give full play to the supervisory role of the supervisory board, which plays an important role in the corporate governance structure. Supervisory committee should do to enterprise financial supervision as the core, timely and effective inspection of enterprise finance. In practice, the supervisory board how to play its role in supervision, is a question worth looking into, this paper addresses this issue, puts forward some suggestions.
I. Problems of financial supervision of state-owned enterprises
(a) the external supervision and internal supervision of financial supervision of enterprises are misplaced.
The implementation of financial supervision of state-owned enterprises provides that the financial supervision of enterprises should adhere to the principle of external and internal **** the same supervision. The importance of the internal and external combination of supervision system is beyond doubt, but for a long time, the two kinds of supervision of the mutual misalignment of the situation: enterprises pay more attention to the role of its external supervision, but neglected to carry out internal supervision; but the state is focused on the internal supervision of the enterprise, the external supervision has not been given enough attention. In the enterprise financial supervision mechanism there are also certain problems: enterprise internal supervision system is in accordance with the provisions of the accounting law or in accordance with the enterprise's own situation in addition to the formation of the post of financial director is set up by the enterprise or in accordance with the regulations of the accountant by the chief accountant to be concurrently completed. These issues are worthy of enterprises and their supervision and management system in-depth study.
(ii) the owner of the "lack of" problem.
Many state-owned enterprises in order to respond to the call to emphasize the separation of government and enterprises, so that business operators by the owners of the enterprise supervision is greatly weakened, the enterprise on the responsibilities, rights and interests of the other aspects of the absence of clear provisions. This will inevitably lead to the following two problems in the long run: on the one hand, the business operators are not motivated to work, on-the-job consumption, the phenomenon of using power for personal gain may occur, because for the operators, this is a way to gain a lot of money and little risk; on the other hand, the lack of a certain economic incentives, the operator of the supervision and management of the subordinates will also be relaxed.
(3) The property rights of enterprises are unclear and the constraint mechanism of property rights is not perfect.
Some state-owned enterprises in the soundness of the enterprise system, the improvement of the enterprise does not recognize the owner of the enterprise and the operator of the financial financial differences between the owners and operators of the economic responsibility between the owners and operators are not clear, and the lack of effective constraints on the property rights of the mechanism. Specifically manifested in the following aspects: first of all, there are still some fuzzy property rights; secondly, there is still an imbalance of power and responsibility in the right and responsibility of the clear phenomenon; and finally, there are still problems in the scientific management of the management of the improper aspects of the problem.
It can be seen that now the state-owned enterprises in the process of financial supervision and management, there are still owners of enterprises on the business operators, business operators on their subordinates to supervise the phenomenon of ineffective, improper management. In order to make state-owned enterprises to get fast, long-term development, we must eliminate the existence of these problems, and increase the supervision and management efforts in all aspects. The following discussion focuses on how the enterprise supervisory board to play its role in the supervision of corporate finance.
II. The emergence and development of the state-owned enterprises expatriate supervisory board
The supervisory board originated from the implementation of the inspection commissioner system in 1998. At that time, the reform of the *** organization abolished the competent departments of some industries, so the most direct supervision and constraint mechanism for state-owned enterprises and their operators was missing, which caused many problems in the operation and finance of the enterprises. In order to change this situation, and also to resettle some of the civil servants from the institutional reform, the State set up the system of special inspectors in this special context. The system did play a role, effectively curbed some of the state-owned enterprises in the chaotic situation, but due to the existence of administrative color is too heavy, the institution is not fixed and other issues, the need for this form of supervision to further standardize the day-to-day, which has evolved into the current system of expatriate supervisory board.
The state-owned enterprises assigned supervisory board is different from the general nature of the company's supervisory board, it is the state for the state-owned enterprises to set up an external supervision organization, for the establishment and improvement of the modern enterprise system, and to promote the development of state-owned enterprises is of great significance. At present, the State Council State-owned Assets Supervision and Administration Commission of the State Council to carry out the responsibilities of the funder of the 138 central enterprises, has sent the Supervisory Board of 132, 31 provinces, municipalities and autonomous regions, in addition to Hainan, Qinghai 2 provinces, are sent to the State-owned enterprises Supervisory Board, basically to achieve full coverage. From the practical point of view, the state-owned enterprises to send the supervisory board in the maintenance of the rights and interests of state-owned contributors, standardize the decision-making level of state-owned enterprises and the power of the executive layer of the operation, to promote the sustained and healthy development of state-owned enterprises, as well as from the institutional level to solve the problem of "insider control", and to promote the leadership of the integrity of the profession and so on have played a greater role.
III. The status and functions of the Supervisory Board of State-owned Enterprises
(a) The status of the Supervisory Board of State-owned Enterprises
According to the relevant provisions of the Company Law and the Provisional Regulations on the Supervisory Board of State-owned Enterprises, the Supervisory Board of the State-owned Enterprises is the statutory body of the company and is equal to the Board of Directors, and the Board of Directors is a supervisory relationship between the Supervisory Board and the Supervisory Board, the Supervisory Board does not participate in or intervene in the normal business decision-making and operation activities of the enterprise. The supervisory board does not participate in or intervene in the normal business decisions and activities of the enterprise.
The assigned supervisory board has three characteristics: one is authoritative, highlighting the assigned supervisory board on behalf of the contributors to the state-owned assets value-added status of supervision; two is full-time, the assigned supervisory board members of the implementation of supervision of state-owned assets of the specialized institutions of the full-time staff; three is independent, the members of the supervisory board of the enterprise does not have a direct identity and economic relations.
(ii) the functions of the assigned supervisory board
The Provisional Regulations of the Supervisory Board of State-owned Enterprises stipulate that the Supervisory Board shall take financial supervision as the core, supervise the financial activities of the enterprise and the management behavior of the person in charge of the enterprise, and ensure that the state-owned assets and their rights and interests are not infringed upon. The Regulations specify four functions of the Supervisory Board: firstly, to check the implementation of relevant laws, regulations and rules by the enterprise; secondly, to check the enterprise's financial affairs, including the enterprise's financial and accounting information as well as other information related to the enterprise's operation and management, and verify the truthfulness and legitimacy of the enterprise's financial and accounting reports; thirdly, to check the enterprise's operational efficiency, asset operation, profit distribution, and the preservation and enhancement of the value of the enterprise. Thirdly, to check the business efficiency, asset operation, profit distribution, asset value preservation and appreciation, etc.; fourthly, to check the business behavior of the enterprise operators and evaluate them according to their business management performance, so as to give the rewards and punishments as well as the appointment and dismissal suggestions.
(C) Advantages and disadvantages of expatriate supervisory boards
The implementation of supervisory boards to supervise the finances of state-owned enterprises has many outstanding advantages, such as administrative, authoritative and independent, and the work is not interfered. The disadvantage is that it does not participate in the management process, many problems can only be found after the fact, so that the problem can not be reflected and resolved in a timely and effective manner.
Fourth.
(a) Strengthen the financial supervision of the whole process as the core.
The supervisory board of the foreign sent to participate in the relevant meetings, carry out research, access to statements, the implementation of the questioning, interviews and other ways of significant financial situation, asset operation, asset quality and the conduct of the operator of the implementation of the whole process of supervision, focusing on the three basic aspects of the pre-post, before and after the effective performance of the supervisory function.
1. Focusing on major decisions, the supervisory board carries out prior supervision. Before the enterprise decision, the supervisory board can be involved in the decision-making project in advance and research and demonstration, focusing on risk prevention and control of the perspective of judgment, to the decision-making level to put forward the views and recommendations. In the decision-making process, the supervisory board can review and supervise the decision-making process to ensure the legitimacy and compliance of major decisions.
2. Focus on major business activities to carry out supervision. The expatriate supervisory board should focus on the central work of the enterprise, around the enterprise production and management activities to carry out supervision and inspection, select the entry point and breakthrough, to determine the inspection objectives and inspection work program, selective major investments in enterprises, key projects, construction, bidding and bidding and other business activities in-depth understanding of the irregularities found in a timely manner to put forward corrective comments and suggestions.
3. Focusing on the supervision and rectification of the problems of the enterprise, it carries out post-supervision. The expatriate supervisory board should review key issues such as financial operations, investment guarantees, business efficiency, asset operation, profit and salary distribution, etc. It should supervise the rectification of problems or hidden dangers that have already occurred and help enterprises to improve and perfect their rules and regulations, plug management loopholes, and promote the standardized operation of enterprises.
(ii) Strengthen the supervision of the effectiveness of the internal control of enterprises.
Strengthening the financial supervision function of the Supervisory Committee must strengthen the monitoring of the management environment and management mechanism, in particular, to strengthen the supervision of the effectiveness of the internal control of the enterprise, the internal environment, risk assessment, control activities, information and communication, internal supervision and other elements of the effectiveness of the assessment, evaluation of the enterprise's internal control system in a reasonable guarantee of the safety of the assets, the authenticity of the financial reports and related information, the operation and management of the legitimate The evaluation assesses the effectiveness of the internal control system in ensuring the safety of assets, the authenticity of financial reports and related information, the legality of operation and management, compliance, and the promotion of the development strategy of the enterprise, and urges the enterprise to improve the level of operation and management, enhance the ability to prevent risks and achieve sustainable development.
V.
(a) Strengthen the important information transfer process.
In order to effectively supervise the financial affairs of enterprises, the acquisition of financial raw and basic information is quite critical. The important information reported to the supervisory board should be included in the normal information transfer workflow of the enterprise, so as to achieve timely, complete and effective. The expatriate supervisory committee should establish a working standard to know the scope of important information of the enterprise, list the details of the important information that the enterprise needs to provide and decompose it to each functional department, which will send it to the leaders of the enterprise and the members of the supervisory committee to read it at the same time. At the same time, open the financial system and OA system, set the authority of the supervisory board members with the chairman of the enterprise (general manager) the same, in a timely manner to learn about the direction of the enterprise's large amount of funds, major financial and accounting information, important receipt and issuance of documents and leadership instructions.
(ii) standardize the financial supervision and inspection procedures.
The expatriate Supervisory Board should do the following in the process of financial supervision and inspection: first of all, in strict accordance with the relevant state laws and enterprises to follow the standards to implement supervision and inspection. This requires the Supervisory Board on the one hand to comply with the "Company Law" and the State Council relevant laws and regulations of the supervisory functions entrusted to the implementation of the inspection, on the other hand, also in accordance with the implementation of the enterprise accounting system, accounting methods, financial and tax policies to carry out inspection and supervision work. These two aspects are the fundamental conditions for the supervisory committee to exercise its duties. The second is to standardize and unify the supervisory and inspection operation behavior. The supervisory and inspection objectives, supervisory content and focus, supervisory methods and procedures, as well as the supervisory board's evaluation and reporting methods, shall be conducted in accordance with certain procedures and relevant regulations, and the Supervisory and Inspection Programs and Supervisory and Inspection Work Drafts shall be prepared. Once again, it is the acquisition of supervisory inspection information by the supervisory board. The supervisory committee may prepare relevant documents and forms in advance, and request and supervise enterprises to fill them in. The information provided by the enterprise should be stamped with the official seal and signed by the person in charge of the unit to ensure the authenticity and completeness of the information. Finally, the inspection results are reasonably analyzed and evaluated, problems are summarized, countermeasures and recommendations are put forward, and a supervision and inspection report is issued.
(C) Strengthen the four "communication" with the enterprise internal.
In the process of financial supervision, the expatriate Supervisory Board to strengthen the communication with the internal oversight force, the Supervisory Board to carry out financial special inspection can be carried out with the help of the relevant departments of the enterprise, so that effective integration of supervisory resources, the formation of supervision synergy. To establish four communication mechanisms, one is to strengthen the communication with the financial, through exchanges with the financial officer of the assigned subsidiary enterprises, to obtain reporting materials, and timely understanding of the financial status of the enterprise and the problems; the second is to strengthen the communication with the internal audit, the use of the results of the internal audit as a supervisory reference; the third is to strengthen the communication with the disciplinary inspection, timely informed of the effectiveness of the monitoring situation, the "three major issues The third is to strengthen the communication with the discipline inspection, to be informed of the performance monitoring situation, "three major projects" implementation situation and illegal and disciplinary behaviors in time, and to *** enjoy the results of the work; the fourth is to strengthen the communication with the supervisory boards of subsidiaries, to establish the up and down, internal and external supervisory boards' work information channels, to exchange the supervisory boards' work experience, and to study and explore the key and difficult problems encountered in the supervisory boards' work.
(d) Realize four "synergies" with the outside of the enterprise.
The supervisory board should realize the synergy with the external supervisory power of the enterprise, in order to concentrate the power, improve the efficiency, and play a bigger and more effective role. First, to strengthen the enterprise financial accounts audit synergy, in the decision-making before approval, timely supervision and inspection found in the report on the business report, accounting, financial management and other aspects of the print SASAC, give full play to the role of the Supervisory Board in the review and approval of the financial accounts; second, to strengthen the enterprise audit synergy, with the SASAC to carry out the economic responsibility of the audit, the financial sampling audit, for a full understanding of the situation of the enterprise to improve the efficiency of supervision will be a great help; third, to strengthen the audit synergy, with the SASAC to carry out economic responsibility audit, financial sampling audits. The third is to strengthen the coordination of inspection work, so that the Supervisory Board supervision and inspection supervision of the conjunction, expanding the scope of inspection, explore the composition of the inspection team, improve the joint supervision and other mechanisms, and give full play to the Supervisory Board's role as the main force in the inspection work; the fourth is to strengthen the coordination of social auditing, through the communication with social auditing institutions on the audit situation, the existence of problems, and the use of the results of social auditing, and effectively to the state-owned enterprises to review and approve the work of the State-owned enterprises. The first is to strengthen social audit synergy, through communication with social audit institutions about the audit situation and problems, and to utilize the results of social audit to effectively supervise the operation and financial activities of state-owned enterprises.
(v) Improve the effectiveness of the utilization of supervision results.
The report of the Supervisory Board is the embodiment of the results of the Supervisory Board's supervision and inspection. To further improve the form, content and reporting procedures of the report, timely and effectively report the situation of the enterprise to the funders, reflecting the problems and weaknesses of the enterprise, and fully revealing the risks and hidden dangers of the enterprise. At the same time, the report will reflect the problems and related recommendations that need to be dealt with by the relevant departments of the State Council, the relevant departments and bureaus within SASAC and the enterprise, so that the problems can be effectively solved and the supervision can be put into practice. According to the needs of the work, the scope of application of supervision results can be expanded. The report can be implemented in the form of categorized excerpts to expand the scope of reading for the state and more departments to have a timely understanding of the situation of supervision of enterprises; can be used in the form of symposiums and seminars to the relevant supervisory departments to briefings, exchanges of relevant information; can expand the scope of the annual report, to explore the Ministry of the Central Organization of the Central Commission for Discipline Inspection, the copy of the report system.
(VI) Improve the business quality of supervisory board members.
Supervisory board members should be given high priority in the selection and hiring, and the selected personnel should be strictly examined both in terms of their professional and technical level and ability, as well as in terms of their personal moral integrity and professional conduct. In the usual work to strengthen the management of the members of the Supervisory Board, the formation of the Supervisory Board of the learning mechanism, the new laws, regulations and policies in a timely manner to learn, timely mastery, so that the individual professional skills to be constantly improved, while focusing on the ideological education work, to establish a correct concept of professionalism. Each year, one to two cases encountered in the supervision of the practice or the study of the success or failure of other enterprises, to summarize the lessons and insights, innovative ideas and methods of supervision, to improve the quality and efficiency of supervision.
How to implement financial monitoring of investment enterprises! (1)
After careful study, it was decided to take the original carburetor workshop as the basis for the establishment of the carburetor factory of Shanghai Qiantong Automobile Accessories Company Limited (hereinafter referred to as the carburetor factory), which became an investment enterprise of Qiantong Company. The carburetor factory is a relatively independent operation of unincorporated organizations registered by the industrial and commercial administrative departments, the implementation of risk contracting, with greater operational autonomy, the director of the factory open recruitment, in order to revitalize the mechanism, turn losses into profits, Qiantong strengthened financial monitoring of the carburetor factory. Specific practices are as follows. First, the implementation of the treasurer appointed system On the basis of the lessons learned in the past, Qiantong company put forward the treasurer of the carburetor plant to implement the appointment system. Treasurer nominated by the Ministry of Finance, discussed by the leadership of the company, appointed by the general manager. The candidate of the treasurer must have the ability to adhere to the relevant state financial regulations and accounting laws, adhere to the principle, high business level, policy level, with a high level of professional ethics and the ability to stand alone as a comrade. 1. Benefits of the treasurer assignment system ①The treasurer is authoritative on behalf of Qian Tong Company to implement financial monitoring of the carburetor plant. Treasurer's salary and benefits are developed and issued by the company Qian Tong, to overcome the previous treasurer is subordinate to the operator, the duties and responsibilities of the authority is limited, often at the behest of the operator's situation, to solve the treasurer's worries, you can let go of the bold work. ② the implementation of the treasurer appointed system to ensure that the treasurer can enter the carburetor plant decision-making, supervision of economic activities, so that it can play a financial monitoring role in the specific operation, and reflect the timeliness, effectiveness, regularity and other characteristics, can change the situation of the lack of financial monitoring. (3) can give the treasurer certain authority, and responsibilities, rights and benefits combined, better and more effective implementation of financial supervision and control, to prevent the loss of assets, as well as violations of discipline, and even the occurrence of illegal phenomena, is conducive to improving the quality and credibility of accounting information. 2.Treasurer's main responsibilities ① comply with the "Accounting Law" and relevant financial and economic regulations, the development of carburetor plant accounting system, as a carburetor plant guidelines for economic activities; ② preparation of financial income and expenditure plan, participate in the development of various other economic plans of the enterprise; ③ development of the enterprise's internal control system; ④ do a good job of accounting; ⑤ with the company's asset management committee **** with the development of the tenure of the director of the plant objectives, management responsibility system, and put forward the business objectives and assessment methods to the company's asset management committee; ⑥ supervise the financial income situation, in which a financial seal is kept by the treasurer, and can stop or suspend the payment of illegal and doubtful expenditures. Coercive measures can be taken to stop the factory manager's abuse of power, decision-making errors and violation of financial regulations. Immediately report to the Asset Management Committee of the company for all possible serious consequences and dispose of them in time. 3. Responsibilities and risks borne by the treasurer The treasurer must take responsibility for the following matters and risks: ① not in accordance with the Accounting Law and financial system; ② not implement the resolution of the company's Asset Management Committee, collusion with the operator, the loss of supervision functions, lawlessness; ③ in the major financial revenues and expenditures and the internal control system of the significant errors, resulting in the weakening of the internal control, financial management chaos; ④ should be discovered (iv) Failure to take timely enforcement measures against possible losses, resulting in significant losses; (v) Abuse of power and interference in normal business activities, resulting in significant economic losses. The implementation of the assignment system for the treasurer of the invested enterprise lays the foundation for the implementation of effective financial monitoring of the invested enterprise, but since this is a new attempt, it will definitely encounter many problems in the actual operation process, and needs to be continuously improved and developed.
Why do enterprise groups need to implement the financial director assignment systemFinancial director, will supervise the enterprise's finances, the group's head office in order to more accurately understand the financial situation of the subsidiaries, to prevent the subsidiaries to carry out financial counterfeiting, must be assigned to the financial director, so that the financial director and the subsidiaries do not have any interest in order to eliminate financial counterfeiting in order to really do the role of supervision of the finances to make the company's financial data and financial information and business operations, as well as the company's financial data and financial information and business operations. Financial data and financial information and business conditions are real and reliable.
How to supervise the members of the team in charge of finance
1, set up an internal audit organization
2, regularly hired external audit.
3, standardize the internal control system.
How to effectively monitor the financialMy company's warehouse management is more chaotic, financial warehouses for raw materials, finished products, semi-finished goods in and out of a headache, the use of ERP is also tens of thousands of dollars of bullshit things. Please ask what a good way to make financial information clearer to know the warehouse monthly raw materials issued to retrieve the finished and semi-finished products. The main reason is that the warehouse management personnel (leaders have relatives) is too poor sense of responsibility, sorry to come to the account on the use of ERP logic design loopholes to level the accounts and then out of the statement to deceive the financial. Currently use the flow of single + EXCEL way, but this thing is a big human factor, I hope to have a change from the system on the supervision method. Is it the manager?
First of all, the enterprise efficiency as the main assessment criteria, other things such as: fairness, justice, corporate cohesion and so on.
At the same time, to exercise good supervision, or the enterprise has the danger of being hollow. Mainly, how much money above the business approval authority to recover the board of directors and shareholders. Supervisor above the appointment, removal and call, to be decided by the board of directors. And so on.