Analyze the financial management and accounting process of the existence of several kinds of shortcomings

Financial management is the core of enterprise management, financial indicators is to measure the economic performance of an enterprise is an important standard, the financial situation is directly related to the survival and development of enterprises. With the rapid development of social and economic, financial management and accounting environment has become complex and diverse, the actual operation of the process is faced with a number of substantial shortcomings, such as accounting information distortion, accounting errors, financial accounts are not true. These shortcomings affect the normal implementation of the financial system, seriously jeopardizing the normal development of enterprises, but also to the enterprise and the government has caused significant losses. The following financial management and accounting process of several kinds of shortcomings to be analyzed. First, the financial management and accounting process of the current situation and the causes of common shortcomings (a) distortion of accounting information distortion of accounting information is one of the more common shortcomings of the financial management and accounting process, but also the fact that the formation of accounting fraud results. The problem of distortion of accounting information has become a major hidden danger that hinders the sustainable development of social economy, disrupts the order of the whole economy to a certain extent, and hinders the process of modernization and development of our country. Since the quantity of accounting information accounts for more than 70% of the quantity of economic information, the quality of accounting information determines the quality of economic information, which in turn affects the decision-making of economic work. At present, the causes of distortion of accounting information are: 1, the quality of accounting personnel to be improved. From the quality of business, some accounting staff to master the professional knowledge of the old and aging, did not grasp the new accounting standards and systems, it is difficult to adapt to the rapid development of socio-economic diversification of accounting staff needs