3 sample company financial investigation reports

The field of corporate finance needs to draw on the experience of other similar disciplines and pay attention to the research on conceptual frameworks. The nature and functions of finance have always been the starting point for research on the conceptual framework of corporate finance. There has never been a true starting point theory of goals at home and abroad. This article is a sample company financial investigation report that I compiled for everyone, for reference only.

Company Financial Investigation Report Sample 1:

With the development of China's economy, small and medium-sized private enterprises have mushroomed and grown like mushrooms after a rain. Although these enterprises are small in scale, they play an increasingly important role in supporting national construction and promoting national economic development. However, these enterprises also have many flaws and deficiencies, especially in financial management.

In response to this phenomenon, I conducted an investigation and analysis of Yuntian Industry and Trade Co., Ltd. in order to find out the fundamental problems in the financial management of private enterprises and provide reference for improving the financial management of private enterprises. and revelation.

Yuntian Industry and Trade Co., Ltd. is mainly engaged in the sales and processing of chemical raw materials. It is small in scale. There are three accountants in the finance department who are directly supervised by the manager.

The main problems in the financial management of Yuntian Industry and Trade Co., Ltd. are:

1. It does not pay attention to the management of daily cash flow, and the working capital fluctuates greatly. Enterprises lack long-term, medium-term and short-term plans for the use of funds, lack cash flow management concepts, and put emphasis on sales and neglect financial management. Especially when the economy is booming, production scale is blindly expanded, and problems in financial management are hidden under the halo of profits. Once the external environment of the enterprise changes, product costs increase, operating cash inflows decrease sharply, new projects are slow to bear fruit, original business funds are in short supply, or debts mature, financial risks increase, etc., problems arise. The crisis is fully exposed.

2. Cost and expense management is too strict. Since the company travels a lot, quota management is adopted for travel expenses and business trip management. In the past, business trips were mostly within the province, and the quota standards were set based on the characteristics of Jianou and Fujian Provinces. When the company's business develops outside the province, the original quotas do not meet and adapt to the needs of the company's business development.

It is also very extensive in terms of cost accounting. Enterprises generally summarize and calculate the costs of several or even more than a dozen main products. Once the enterprise suffers losses or profits, the management does not know which product is more profitable and which product is less profitable. This is very important for arranging product varieties and adjusting production structure. Very disadvantageous.

3. Fund raising and use lack scientific basis. Objectively speaking, many enterprises have narrow financing channels and it is difficult to raise funds through financial channels. They can only rely on personal household savings or private capital borrowing which is much higher than the national statutory interest rate. As a result, the financing amount is small and the cost is high. Subjectively, one of the reasons why it is difficult for companies to raise funds is the randomness of financial management. Most companies provide false financial statements when applying for loans from banks. Enterprise leaders and financial personnel do not know much about financial management indicators such as internal rate of return, return on investment, and net cash flow. Most project feasibility reports are written by others.

In the capital investment activities, companies have the idea of ??blindly following the trend, wanting to achieve success in one go, and failing to conduct preliminary market research and predict and prevent future risks.

In terms of the use of funds, when companies are making profits, they do not pay attention to saving funds and invest too much money in non-productive expenditures of the company. Once the market changes and production funds are in short supply, there will be nowhere to raise funds.

The main measures that should be taken are:

1. Standardize the financial system and budget the financial management

The financial department of the enterprise must comply with the requirements of current laws and regulations, Combined with the actual situation of the enterprise, establish and improve an internal control system that meets the development requirements of the enterprise, so that wherever the enterprise's production and marketing develops, the reach of financial management will extend. Managers must strengthen management in accordance with financial budget objectives, carry out regular inspections, strictly assess, implement responsibilities, and honor rewards and punishment measures, forming a pattern in which financial systems are the main qualitative constraints on economic behavior, and financial budgets are mainly the quantitative constraints on economic behavior.

2. Establish a scientific, rigorous and practical cost management mechanism to improve the economic benefits of the enterprise. Managers should learn more about financial laws and regulations. Understand the relative fixity of accounting policies, methods, and systems. The financial department should take advantage of its advantageous situation of having a large amount of relevant cost accounting information, use volume-cost-profit analysis method, reasonably determine the company's optimal sales volume and breakeven sales volume, further determine the sales price, determine the optimal inventory stock, and reduce ineffectiveness or inefficiency. labor. At the same time, look for ways to improve product functions and reduce costs that are suitable for the characteristics of the company's products. In terms of product accounting, we must abide by the principle of importance. We must calculate the cost composition of major products in detail, and propose improvement measures for the production department. We must make horizontal comparisons for products that seriously affect corporate benefits, and eliminate cost waste at the source of product production. Realize the financial department’s prior participation and advance control in cost accounting management.

Expand the scope of cost accounting assessment, establish a cost assessment system centered on costs, expenses, and profits, quantify quantifiable indicators as much as possible, and promote the improvement of work efficiency of each department through performance assessment.

The financial department cannot be limited to the current cost accounting content. It must not only assess product manufacturing cost accounting, but also assess product quality costs and liability costs. Shift the focus of cost management from focusing on simplifying cost accounting to focusing on cost control.

3. Build a capital management mechanism that meets the development needs of modern enterprises, play the central role of financial management in investment, financing and distribution activities, and improve the efficiency of capital operations.

In investment activities, establish a guarantee mechanism for the efficiency of capital investment. The corporate finance department should change the current practice of comprehensively processing the internal value information of the company, collect useful information from outside the company from multiple sources, actively study the market, and consciously participate in the calculation of corporate investment projects.

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Argument. Consider the time value of money and risk value, analyze and compare the return on investment of the project, and maintain the financial budget of the project.

In fund-raising activities, establish a flexible and stable fund circulation mechanism.

(1) Enterprises must maintain a reasonable financing structure, operate with moderate debt, and try to raise sufficient project construction funds under the premise of fully considering the company's debt repayment ability to prevent quick success, blind borrowing, and increase financing risks. . It is necessary to prevent the company's benefits from being diverted too much from capital interest, improve the company's solvency, and gradually free the company from the vicious cycle of "high debt, low efficiency, and high occupation". (2) Standardize the financing behavior of enterprises. The financial department must maintain a good financing reputation and form a benign situation of "borrowing and repaying". It must not only pay attention to bank credit, but also pay attention to and pay attention to commercial credit.

In the financial results distribution activities, establish a fund compensation accumulation mechanism and do a good job in the follow-up management of funds.

(1) The financial department should monitor the diversion of corporate funds and prevent excessive diversion into wages, benefits, non-productive investments, etc. (2) Reasonably formulate corporate after-tax profit distribution policies, increase retained earnings as much as possible, continuously increase corporate accumulation, and promote self-mobility and development of enterprises. At the same time, enterprises must properly handle the issues of personal consumption and corporate development. (3) The financial department must conscientiously implement the capital preservation system and supervise and manage capital funds.

Company Financial Investigation Report Sample Part 2:

1. Investigation Purpose and Methods

Any enterprise regards "finance" as the core of its operation. Only if A strong financial budget can bring unprecedented economic benefits to an enterprise. In order to combine the professional knowledge learned in school with the theory learned in daily life and experience at work, so as to strengthen my own unique insights into accounting work, I hope to use the results of this survey to test my accounting skills and Budget process and accounting management methods

2. Investigation time, objects and methods

From April 20 to May 1, XX, I used the field investigation method and the data review method to The financial situation of Nanjing Santai Garment Co., Ltd. (hereinafter referred to as Santai Company) was investigated. During the investigation, we received support and assistance from Santai Company. Based on the principles of objectivity and truth-seeking, I carefully checked the relevant accounting information. The investigation status is now reported as follows:

III. Investigation results and analysis

(1) Corporate financial status

Santai Company? In July 2006 Established, engaged in garment processing and export, with existing registered capital of 1.18 million yuan. As of December XX, the company had a cumulative loss of 1.4 million yuan, a potential loss of 600,000 yuan, and an actual loss of 2 million yuan. During the operation period, the cumulative sales revenue was 8.44 million yuan, sales cost was 7.86 million yuan, administrative expenses were 2.399 million yuan, financial expenses were 2.237 million yuan, sales expenses were 100,000 yuan, product sales taxes and surcharges were 20,000 yuan, and the surplus reserve was 23 yuan. Ten thousand yuan. At the end of December XX, the total assets were 11.37 million yuan, liabilities were 15.19 million yuan, owner's equity was -3.82 million yuan, and the asset-liability ratio was 126%. It is currently insolvent.

Since the leadership of Santai Company did not have a strong awareness of financial management, they did not establish a standardized financial operation mechanism from the beginning of the establishment of the company. As a result, in the future development and expansion, financial management was Uncontrollable, the company has been losing money year after year for several years and has entered an insolvent situation. This is not so much an operational failure as a financial failure, mainly due to out-of-control cost management. Cost control management is the fundamental way for an enterprise to increase profits and the main guarantee for its survival. From the beginning of its establishment, Gongxin Company did not establish a complete set of cost control systems, no target cost forecasts, and no cost target assessment system, resulting in Cost management is out of control during operations.

First, the amortization of raw materials is unreasonable, and the main raw materials are not returned to the warehouse before they are used up, causing the materials to be backlogged or mixed in the workshop, resulting in inconsistent costs.

Second, the material consumption and expenses generated by self-made molds are not filled in the purpose when being used in each workshop or process, or the receiving department causes financial estimation and apportionment, making the unit cost unrealistic.

Third, some low-value consumables, auxiliary materials, etc. do not establish relevant detailed accounts or auxiliary accounts for reference according to the financial system. When calculating, they are included in the manufacturing expenses in one go. For example: 1 in XX Low-value consumables in the month, such as the sewing machine in the February 54th voucher, the fabrics in the February 58th voucher, etc., are not amortized on a monthly basis, making the current cost too high.

Fourth, financial personnel change frequently, and the lack of continuity in the accounting process causes cost decoupling.

Fifth, the setup of the finished product warehouse in the workshop does not comply with the management system and can easily cause confusion. In the material warehouse, the warehouse administrator fills in the picking list by himself, and the submitted information is a self-compiled form instead of the original document, thus causing confusion. The finished product warehouse account and the material warehouse account do not match the financial department account. Due to these various reasons, the actual production costs of various product varieties are inaccurate, and the variety structure of the produced products cannot be reasonably adjusted.

In fact, Santai Company’s cumulative sales cost during the operating period was 7.86 million yuan, plus the potential loss of 600,000 yuan, which exceeded the cumulative sales revenue of 8.44 million yuan. This figure did not include period expenses. Loss shows the high cost. As a result, if the sales price cannot be increased or the business scale cannot be doubled or the product structure cannot be adjusted, the more production and sales are lost, the more losses will be incurred. This is also true: the sales revenue in 2007, 2008, 2009 and 2010 were: 110,000 yuan, 715,000 yuan, 3.237 million yuan, 4.38 million yuan respectively, and the losses were: 156,000 yuan, 1.044 million yuan, 1.552 million yuan, 1.415 million yuan, with cumulative sales revenue of 8.44 million yuan. The cumulative loss is 4.4 million yuan (excluding potential losses, including surplus reserve - 230,000 yuan).

(2) Financial status analysis

From its establishment in July 2006 to December XX, Santai Company achieved a cumulative sales revenue of 8.44 million yuan during the operating period. The cost of sales was 7.86 million yuan, accounting for 93% of sales revenue. The cumulative development and management expenses are 2.399 million yuan, and the financial expenses are 2.237 million yuan, totaling 4.64 million yuan, accounting for 95% of the cumulative loss of 5 million yuan. The loss is 5 million yuan, which squeezes the turnover of working capital. Cost savings are the direct way to increase efficiency. The prepaid account of 2.5 million yuan has not been recovered for a long time to participate in the flow, and there is no income from capital occupation fees, so financial expenses must be increased in disguise. The net value of fixed assets is 6.98 million yuan, accounting for 49% of the assets of 14.57 million yuan, and the proportion of working capital is relatively heavy. Of the total liabilities of 18.19 million yuan, borrowings of 15.32 million yuan accounted for 84.22%, and part of the capital cost was as high as 24%.

Debt (borrowing) operation is a shortcut for enterprise development and expansion, but the prerequisite for enterprises to adopt debt operation is that the capital turnover speed is good and the profit rate is high, so as to lay the foundation for debt repayment. The actual situation of "Gongxin Company" is that the total liabilities at the end of December XX were 15.19 million yuan, of which: Agricultural Bank of China loans accounted for 12.32 million yuan, which was 84.22% of the total liabilities. In terms of fund utilization, the net fixed assets value was 6.98 million yuan. yuan, with a loss of 5 million yuan, totaling 11.98 million yuan. This part of the withdrawn funds accounted for 65.86% of the total liabilities. Slow capital turnover is inevitable. Less than 35% of the capital flow is difficult to bear 84% of the capital cost. A high proportion of debt loses the corresponding profit margin guarantee, so this high debt will soon become one of the main factors leading to business failure.

IV. Problems discovered during the investigation

(1) The voucher attachments are incomplete, the original documents are not standardized, and the review system is not strict. For example: A. The payment did not include any Receipt signed by the paying or receiving unit or individual. On January 17, xx, the withdrawal fee was RMB 110,000,00, on February 42 and 46, xx, the freight was RMB 29,288,85, and the collection fee was RMB 30,000,00, xx On March 17, 2017, the material payment of 50,000,00 yuan and the infrastructure payment of 50,000,00 yuan were paid. B. On March 16, XX, the payment of 20,000,00 yuan for the plate was directly paid in advance without any signature or receipt of the payment unit. On March 20 and 40, XX, without any leader's signature or payee's voucher, cash payments of 10,000,00 yuan and 20,000,00 yuan were made directly on the voucher.

(2) Failure to strictly follow the current accrual basis of accounting indicates that the basic work of accounting needs to be strengthened and the level of financial management needs to be improved. For example: On March 19 and 32, XX, the electricity bill of 5,000 yuan was paid last month, which will be recorded in the relevant expenses of the previous month according to the accrual basis and offset.

(3) There is no complete cost accounting system. There is no target cost system or cost responsibility system for each product variety. There is no cost assessment reward and punishment system and finished product warehouse accounts. The raw material warehouse accounts are inconsistent with the financial accounts, and cost calculations lack accuracy. The main material consumption of the cost calculation unit makes it impossible to conduct a quantitative analysis of the reasons for cost increases and decreases. Example: At the end of October XX, the production cost showed a negative cost of 12557.89 yuan, and the completed mold repair cost of 3585.69 yuan was not transferred to the product cost. Reflecting irregularities in cost carryover.

(4) The material requisition forms are not filled out in a standardized manner, and some have no claimant or purpose. There are even cases where warehouse managers fill in the material issuance orders on their behalf. For example: I received it on May 19, XX, and received 5 bottles of engine oil and No. 9 sewing needles. There was no signature from the recipient and no instructions for use.

(5) The approval system for loan orders, receipts, and reimbursement forms is not strictly implemented, and various rules and regulations are not circulated and are not well kept. For example: On January 2, XX, on the 5th, salesperson Wang Ping reimbursed 2,360 yuan for travel expenses. The reimbursement form did not have the signature of the leader and no original attachments.

V. Suggestions for improvement

By strengthening financial management, reducing manufacturing costs, and reducing capital costs, Santai Company is hopeful that it can get out of the predicament. In view of the specific problems existing in Santai Company, suggestions for improvement are now attached.

(1) Revitalize the stock: timely clean up and collect receivables; clean up fixed assets and realize unused fixed assets.

(2) Strengthen the management of bank deposits; set up detailed accounts as required; prepare bank deposit reconciliation statements on a monthly basis, which will be reconciled by the accountant and the cashier will clean up the unaccounted accounts.

(3) Prepare a fund plan (quarterly or annual) to facilitate flexible control and allocation of funds and improve fund utilization efficiency.

(4) Adjust the borrowing structure and reduce financing costs.

(5) Establish an operating mechanism and management system that simulates market accounting and implements cost veto. That is: market-oriented, cost-based, and profit-oriented.

(6) Calculate the target cost of each product, accurately calculate the manufacturing cost of each variety, and suspend production of varieties with serious losses.

(7) In order to grasp the manufacturing cost of each product, adjust the product production structure, and pay attention to expanding production of marketable and profitable varieties.

(8) Establish and complete various cost management systems, formulate corresponding control and audit systems for the entire production and sales process from material purchase, consumption, storage, to finished product warehousing and sales, and strictly implement them.

(9) Establish a cost target assessment system. After the target costs are broken down into various departments and individuals, the actual costs must be assessed in a timely manner, and certain rewards must be given to encourage everyone to participate in cost management.

(10) Focus on the Finance Department, check the cost accounting process from time to time, analyze the reasons for differences, and propose solutions.

(11) Establish a "one pen" approval system to strictly control expenditures.

(12) Establish an internal financial management system to ensure that there is a reasonable basis for revenue and expenditure, and that the accounts are consistent, the accounting certificates are consistent, and the accounting facts are consistent.

(13) Strictly implement the accounting system of industrial enterprises, and accounting must be continuous, systematic and true.

VI. Summary

In summary, I want to be a qualified accountant and budgeter and be proficient in various financial analyses. His work is like the heart of an enterprise. If the heart does not beat, the limbs of the enterprise will also stagnate. His ability directly affects the rise and decline of the enterprise, so every enterprise must require financial administrators to flexibly master financial budgeting methods and understand the means by which the enterprise avoids risks. This analysis tells us that finance is the backbone of operations and the soul of any enterprise.

Company Financial Investigation Report Sample Article Three:

1. Basic situation: Fushun Jinxin Water Industry Co., Ltd., located at No. 19 Fengxiang Road, Xinfu District, Fushun City, Liaoning Province, was founded in In 2001, it is currently affiliated to the State-owned Assets Supervision and Administration Commission of the Fushun Municipal People's Government and is a state-owned water supply enterprise. Covering an area of ??660,000 square meters. There are currently 1,871 employees. Among them, there are 211 professional and technical personnel, more than 100 managers of various types, and 800 retired employees.

2. Investigation content: The company's main business projects are industrial water supply, tap water equipment maintenance, and plumbing equipment sales. Currently, the company's water supply equipment is in good operating condition, and the water treatment process system is fully equipped. The daily water supply capacity is 1.1 million tons. The daily water supply is 400,000 tons, which mainly supplies water for production and living to 400,000 enterprises, institutions and residents in the city. The water supply penetration rate reaches 98%. The total annual water supply is about 100 million tons, the water sales volume is about 100 million tons, and the sales revenue is 170 million yuan. What kind of business philosophy enables a time-honored enterprise to achieve such performance? I asked the operation manager of the water supply company with questions - how does the enterprise follow the trend of the times and establish a green marketing concept?

As people live their lives With the improvement of environmental standards and the enhancement of environmental awareness, people's various consumption concepts have also undergone significant changes. While the industrial revolution led to rapid economic growth, it also rapidly reduced ecological resources, causing serious pollution and damage to the human living environment. This has aroused widespread concern in the whole society. Today, as the environment continues to deteriorate, people's concerns about the environment and resources have gradually transformed into a self-disciplined behavior in the consumption process, and they are more inclined to moderate, pollution-free, and environmentally friendly consumption. Green demand has been or is gradually being aroused around the world. . In their marketing activities, enterprises must comply with the requirements of sustainable development strategies, pay attention to the protection of the earth's ecological environment, and promote the coordinated development of economy and ecology to achieve the unity of corporate interests, consumer interests, social interests and ecological and environmental interests.

The product quality of urban water supply is easily affected by secondary pollution and storage time, and the service quality is affected by the layout of the pipe network and the terrain elevation of the users, which directly affects the work, life and all aspects of society of the people. , therefore, countries around the world have listed improving water supply quality and improving water supply services as the main goals of the water supply enterprise sector. In recent years, Fushun Fengze Water Supply Co., Ltd. has implemented the Scientific Outlook on Development, comprehensively promoted the sustainable development strategy, and strived to create a "green and environmentally friendly enterprise" around the principle of achieving coordination and balance between economic growth, natural resources and the ecological environment. According to reports, Fushun Fengze Water Supply Co., Ltd. implemented the "green enterprise" plan in 1998 when it won the second water plant project.

In the autumn of 1998, the company completed the project establishment and application for the secondary water plant construction project. After hard work, it received approval from the Provincial Planning Commission. In terms of project construction, the company strictly follows the policy of simultaneous construction and ecological protection. In early 2005, the company planted green trees and ornamental grasses around the water source reservoir of the Ershui Plant, and is working hard to build a park in the reservoir area to make the reservoir area green and clean, ensuring the water supply industry

Production raw materials-- The sustainable use of water resources cannot be over-exploited or polluted just to meet the needs of contemporary people. On the basis of ensuring the sustainable use of water resources, the company reduces costs as much as possible to improve the overall welfare level of society. In recent years, efforts have been made to develop high-quality healthy drinking water that is beneficial to human health. Therefore, it must meet the physiological needs of the human body. Integrate the water body so that it meets the conditions of weak alkalinity, moderate hardness, moderate mineral content and proportion, and high dissolved oxygen. Only water that is both clean and activated and meets the integration conditions is healthy water.

At the same time, the company invested more than 6.6 million yuan to transform the urban pipeline network, increase water supply service areas and leak detection equipment, prevent serious waste of water resources, and replace the original old pipelines with green, environmentally friendly and pollution-free ones. pp-R pipe, this environmentally friendly material is very beneficial to human health, and there is no scale in the pipe that affects water quality. At the same time, the company is working hard on corporate culture and developing green culture. In the construction of green culture, corporate goals have begun to be integrated with environmental goals, and corporate management concepts and marketing concepts have begun to be integrated with green ecological concepts. Based on the enterprise spirit of "carrying forward the spirit of water and building water culture", "promoting the professionalism of water dripping through stone, the enterprising spirit of endless water flow, the team spirit of water and milk blending, the dedication of water moistening all things, and the spirit of integrity of water as clear as a mirror", it has the industry-leading spirit. Characteristics, corporate characteristics, and a customer service center has been established to provide maintenance for users, eliminating "water shortages" in urban areas and ensuring that consumers have fair access to safe and reliable water supply.

3. Suggestions: