A paper: on the perfection and perfection of the financial system.

On the Perfection and Perfection of Internal Financial Management System in Enterprises

Strengthening the construction of internal accounting control system is one of the key contents of current accounting work. Perfecting effective internal control plays a positive role in strengthening unit management, protecting unit property safety and ensuring the authenticity and integrity of unit accounting information.

Keywords: internal financial management, internal financial system

With the improvement of market economy construction and the influx of international capital, more and more managers realize that improving and perfecting the internal financial management system is the key to the success or failure of enterprise production and operation. The improvement of the internal financial management system of enterprises is a concrete supplement to the laws and regulations of implementation of accounting, and it is also the most favorable implementation for a unit to standardize accounting law enforcement. Only when the internal financial management system is sound can enterprises produce the effect of standardizing accounting work and enhance their ability to resist risks.

The main functions of an enterprise's internal financial system are as follows: internally, it helps to realize the enterprise's management policies and objectives and the safety and integrity of assets, and is conducive to the efficiency of business processing and the improvement of the enterprise's own management level; Foreign countries are conducive to the implementation of national policies, laws and regulations, the healthy operation of social and economic order and the improvement of the overall management level of the country. Therefore, when formulating the internal financial management system of enterprises, we should improve the quality of financial personnel while ensuring the effective implementation of national policies and laws, and fully consider the possible weak links and risks in internal management of enterprises.

First, improve and perfect the internal financial management system of enterprises and enhance their self-discipline ability.

Financial management system is an important system within enterprises, and it is also an important measure to promote enterprises to improve management level. Therefore, when formulating the internal financial management system of enterprises, we should first consider the weak links and possible risks in enterprise management. Under the guidance of unified accounting policies, according to their own characteristics and starting from the internal management of enterprises, the system suitable for the internal management needs of enterprises is formulated. On the basis of accounting standards, the responsibilities and procedures that everyone should perform under all possible circumstances are stipulated. Establish a post responsibility book for all employees, describing the content, responsibilities, superior-subordinate relationship and qualification of each post, so that each employee can know his position and process links in handling business, so that every detail of financial work has the significance of standardizing the behavior of accountants and preventing all kinds of "bacteria" from invading.

Second, improve and perfect the enterprise financial system, implement budget control, and achieve the established goals of the enterprise.

Compiling a comprehensive budget is an important part of enterprise financial management and the highest level of internal management, which is responsible for decision-making, command and coordination. The internal audit department is responsible for supervising the implementation of the budget, which is the annual revenue and expenditure master plan in terms of operation, capital and finance. Prepared to achieve the established goals of the enterprise. In a certain sense, the comprehensive budget is also the authorization and approval of the enterprise's economic business planning, so that every employee of the enterprise can carry out various production and business activities in an orderly manner. The comprehensive budget sets quantitative targets for the business of the enterprise. Enterprises regularly prepare financial reports according to the actual operating conditions to reflect the operating conditions of enterprises in a timely manner. At the same time, cooperate with the preparation of enterprise budget to audit and implement, monitor in the implementation process, find out the differences, analyze and adjust, so as to assess the performance of various departments of the enterprise.

Three, improve and perfect the internal financial system of enterprises, strengthen enterprise vocational training.

Human resources are the core elements of enterprises. People's subjective initiative determines the degree to which human resources play a role, and all control is carried out around this point. To strengthen enterprise vocational training, we must first strengthen professional ethics education. Accounting professional ethics is the premise of accounting work norms, and familiarity with laws and regulations is the basis for strengthening accounting professional ethics awareness and inner beliefs. Everything in accounting involves law enforcement and compliance. If accountants are not familiar with the laws stipulated by the state, the result will inevitably reduce or even lose the quality of accounting information, so it is necessary to strengthen the professional ethics education of accounting work. Secondly, it is necessary to strengthen the professional quality training of accounting personnel. Accounting in the true sense can not only keep accounts, settle accounts and submit accounts, but also record, analyze and summarize the economic situation, and finally reflect the problems existing in financial management. Accounting subjects are never simply calculated by category, but reflect the results of economic content by category, whether it meets the needs of investors or enterprises and institutions. In this sense, knowing its important and far-reaching role, accountants will not easily make false accounts against their will even under heavy pressure. Therefore, it is necessary to strengthen the training of accounting personnel.

In the era of knowledge economy, the ability to acquire, enjoy and use knowledge has become a key factor for the survival and development of enterprises. Whether acquiring or using knowledge determines whether an enterprise can collect a large number of timely internal and external information, realize the rapid transmission and exchange of information between all levels and departments of the enterprise, take the lead in knowledge innovation on the basis of existing information, occupy the commanding heights of the market and seize the opportunities. Therefore, constantly updating knowledge has become the top priority of enterprise internal control.

Fourth, improve and perfect the internal financial system of enterprises. Strengthen the supervision mechanism of enterprises

The internal control scope of an enterprise is only a framework, and only on the basis of internal control structure or internal control scope can the internal control effect be better. The control of organizational planning and design, first of all, is to control the rationality and effectiveness of enterprise organizational structure and post division. There are two levels of enterprise organization: first, the establishment of managers and chief accountants and their related relations; The second is the establishment and relationship of management departments. For financial management, it is how to determine the breadth and depth of financial management, which leads to the organizational model of centralized management and hierarchical management. Job partition mainly solves the separation of incompatible jobs. The so-called incompatible job separation refers to those jobs held by one person, which may not only cause mistakes and abuse, but also cover up their own mistakes and abuse. Incompatible responsibilities within the enterprise include: ① separation of authorization and approval responsibilities from business responsibilities; (2) separation of business handling post and accounting record post; (3) Separation of business handling duties from auditing and supervision duties; (4) separation of property custody responsibilities from accounting records; (5) separation of business handling responsibilities and property custody responsibilities. Second, the supervision and control of authorized examination and approval. Every economic business must have corresponding authorization and approval procedures, and be implemented in accordance with the relevant provisions of the authority and procedures to ensure the legitimacy of each economic business. In the aspect of supervision and control of accounting system, the post responsibility system of accounting work should be established, accounting personnel should be scientifically and reasonably divided, and mutual supervision and restriction should be made to ensure that all economic businesses reflected by accounting information are timely, complete, accurate and legal. Only when the control procedures are determined, it is possible and meaningful to carry out continuous internal monitoring, thus promoting enterprises to plug loopholes, tap potential and improve efficiency.

Five, improve and perfect the enterprise internal control system. Enhance the adaptability of enterprises.

The basic principle of internal control theory is that the purpose of control is to make everything in the enterprise under the control of managers, all production and business activities are carried out in an orderly manner, and everyone and everything should be in the right position at the right time. Under the guidance of this idea, managers who design internal control must foresee various possibilities in advance, stipulate the responsibilities, procedures and formalities that everyone should perform under all possible circumstances, and formulate policies accordingly. Managers are not prophets, but can only predict the possibility of various events according to their own historical experience and logical reasoning ability. However, in today's era of knowledge economy, the environment affecting enterprise management is not only increasingly complex, but also increasingly unstable, and its changes are not only uncontrollable, but also difficult to predict. Diversified objective needs and frequently changing markets require that the contents and methods of enterprise activities be adjusted in time. These are difficult to find ready-made answers from historical experience. Therefore, the future internal control should focus on enhancing the adaptability and learning ability of enterprises.

Internal control system is an important system of enterprise internal management, and it is also an important measure to promote enterprise to improve management level. Therefore, improve and perfect the enterprise financial management system, promote the enterprise financial management system to a standardized, scientific and efficient operation track, continuously strengthen the self-construction of accounting personnel, improve their own quality, make them have strong financial management level and practical work ability, have more skilled accounting and business operation skills, constantly enrich their professional knowledge and improve their business level; Politically, we should have strong legal consciousness and professional ethics; At work, we should have a strong sense of responsibility, act in strict accordance with financial regulations and financial systems, manage our finances according to law, and constantly promote the standardization, legalization and scientificization of financial management. While formulating the internal control system of enterprises, corresponding implementation measures should be formulated in combination with the post responsibility system to ensure the effective implementation of the internal control system of enterprises. Only in this way, the formulated system can not only solve practical problems, but also guide enterprises to work hard and develop in a better and higher management direction, so that enterprises can be in an invincible position in the fierce market competition.