How to write financial management?

Question 1: How to write an article about 100 words on corporate financial management? One is whether there is a complete financial management system and a complete financial structure, the other is whether there are experienced financial managers, the third is whether there are complete accounts and financial data over the years, and the fourth is whether there is an analysis and budget for the project based on the actual situation of the company and the industry prospect.

Question 2: How to write the financial management system of an enterprise is to strengthen financial management. This system is formulated according to the relevant national laws and regulations and the financial system of the Construction Bureau, combined with the specific situation of the company. So how to write the financial management of enterprises?

The finance department is the management and execution organization of all financial and capital activities of the company, and is responsible for the daily financial management, fund raising management and financial analysis of the company. Its work scope and responsibilities mainly include:

1. Responsible for the financial management of the company. Prepare the company's financial revenue and expenditure plan; Review the use of funds and expenses; Recover sales money and clean up accounts receivable; Handle daily cash receipt and payment, expense reimbursement, tax payment, bank bill settlement, keep cash on hand and blank bank bills, and prepare daily fund statements; Do a good job in corporate financing; Handle and coordinate relations with industry and commerce, taxation, finance and other departments and pay taxes according to law.

2. Be responsible for the accounting work of the company. Abide by the accounting standards and financial regulations promulgated by the state and conduct accounting in accordance with the accounting system; Prepare annual, quarterly and monthly accounting statements; In accordance with the provisions of the accounting system, set up accounting subjects, set up subsidiary ledger, general ledger and auxiliary ledger, keep accounts, close accounts and reconcile accounts in time, so as to ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent; Manage accounting files well.

3. Responsible for the company's cost accounting and cost management. Establish cost collection procedures and cost accounting accounts, do a good job in cost accounting, control cost expenditure, collect and register various cost data, and provide information for cost prediction, control and analysis in a timely and accurate manner; Pay the project funds, equipment and materials according to the contract, budget and audit, and cooperate with the engineering department and other departments to settle the project funds, materials and equipment funds and final accounts for completion; Improve the setting of various cost auxiliary accounts and improve various statistical data.

4. Establish an economic accounting system, use accounting data, statistical data and other relevant information to analyze economic activities regularly, judge and evaluate the production and operation results and financial status of enterprises, and provide basis for the company's leaders to make decisions.

5. Cooperate with the internal audit of the company. According to the above work scope and responsibilities, this system is specially formulated to strengthen financial management.

Chapter I Fund Approval System

1. General rules of financial management system

(1) All payments must be approved by the competent leader of the company. If the leader in charge is not in the company, contact him by phone or fax to confirm whether to approve the payment, and then ask him to sign his opinion on the expenditure form afterwards;

⑵ Special financial seal, official seal and cheque must be kept separately. The company seal shall be kept by the director of the office, and the special financial seal and cheque shall be kept by the cashier. In the absence of the office director or cashier, the seal shall be kept by the legal representative. The seal escrow must go through the handover procedures, and the escrow personnel must register the use of the seal;

(3) In principle, the financial department shall not keep the cheque stamped with the special financial seal and the official seal of the company in the company. If it is necessary for work, you need to fill in the quota first and get the approval of the company's competent leader;

(4) The cheque issued shall indicate the full name of the approved payee, and the invoice received shall be consistent with the payment. If the payee needs the company's cooperation to pay the third party due to special circumstances, it must have the written notice of the payee and be approved by the competent leader of the company;

5] Current account reversal (referring to abnormal business) requires the approval of the company's competent leader;

[6] The transfer of funds for abnormal business must be approved by the competent leader of the company;

Once the original voucher is used to pay all kinds of money, the original must be kept, and the copy shall not be used as the original voucher. In case of special circumstances, it must be approved by the competent leader of the company.

2. The system of examination and approval of construction project funds shall be approved and paid by the competent leader of the company. Its procedures are implemented in accordance with the following "Work Flow of Payment Approval for Construction Projects". Workflow of construction project payment. Administrative expenditure management system

(1) The expense reimbursement of the company's managers must be approved by the company's competent leaders before the financial department can reimburse them;

(2) Abnormal expenses such as entertainment shall be approved by the competent leader of the company.

3. Travel expenses system of the company

(1) employees of the company can enjoy travel allowance when performing official duties outside the city;

(2) The department manager decides to choose the means of transportation according to the business travel needs of the employees of the company;

(3) During the company's employees' business trip, the accommodation fees and subsidies shall be implemented according to the following provisions: ① Rent standard: a. For employees above department manager, the rent standard is 120 yuan/day; B, general staff, the rent standard is 100 yuan/day. ② Food subsidies and local transportation subsidies. Standard food ... >>

Question 3: How to write the financial self-inspection report? The tax burden of different industries is different, so is the tax burden of industry and commerce. According to the characteristics of the industry and enterprise operation. For example, the low tax burden of commercial enterprises is mainly due to:

The industry has low profits (it is a wholesale enterprise with low profits such as steel) and has a large inventory. By the end of a month, how much tax is left, why there are many stocks, and so on. Specific writing:

The first part: introduction of the basic situation of the enterprise; Date of establishment, who is the legal person, business address, registered capital, business scope, what is the main business, and when it was recognized as a general taxpayer of value-added tax;

The second part, tax burden reasons: income, tax and tax burden in the first three months. Explain the reasons for tax burden according to the enterprise situation.

: 1, industry characteristics;

2. Sales are divided into off-season and peak season, and the annual income tax burden is not low.

3, signed a large supply contract, need to prepare inventory.

4. Affected by the market, poor sales, product backlog, etc. , are the reasons for the heavy corporate tax burden.

Part III: How to solve the problem of low tax burden: expand sales and improve product quality; Reduce inventory and so on.

The above explanation must be based on the actual situation and operating characteristics of the enterprise. Never explain for the sake of explanation. If the written explanation is unreasonable, it is likely to be further inspected by the inspection department of the tax authorities.

What is mentioned above is the low-tax self-inspection report mode required by the tax authorities. I don't know which department the analysis report belongs to, but the basic format and content should be similar!

Question 4: How to write financial performance is very rich online. 20XX is my second year in the finance department. In a year's time, I can abide by the law, study hard, study hard, be conscientious and dedicated, and play my due role and make contributions in financial positions. Because of the complexity of accounting work, its work is transactional and sudden. Therefore, combined with the specific situation, the work of the whole year is summarized as follows: 1. Main work completed: 1. Timely and accurately complete monthly bookkeeping, closing and accounting treatment, timely and accurately fill in various monthly, quarterly and year-end statistical reports of the city and submit them to all departments on time. Complete tax declaration and payment, as well as inter-bank business and various daily expenses payment. 2. Take an active part in the centralized income tax training of Xi Finance Bureau with a serious attitude, and do a good job in accounting and system maintenance of financial software. 3. All kinds of accounting files are classified, bound and filed. Second, strengthen study and pay attention to improving personal cultivation and comprehensive quality. 1. Strengthen political, ideological and moral cultivation through newspapers, magazines, computer networks and TV news. 2. Seriously study financial laws and regulations, and consciously act in accordance with national financial policies and procedures. 3. Work hard to learn business knowledge, actively participate in various business skills training organized by relevant departments, and always take enhancing service awareness as the basis of all work; Always make the work rigorous and meticulous, down-to-earth, pragmatic. 4. Constantly improve the learning methods, stress the learning effect, "study at work, work in learning", persist in applying what you have learned, pay attention to integration, integrate theory with practice, consolidate and enrich comprehensive knowledge with new knowledge, new thinking and new enlightenment, and continuously improve comprehensive ability. Three Shortcomings in the Work Although we have successfully completed the tasks this year, we must see the shortcomings in the work: First, since this year, the staff of the whole line of the Finance Department have been unstable, and major problems are on their bodies. They often only pay attention to one end and ignore the other, nodding their heads and not managing comprehensively; Secondly, the instability of personnel makes the work fall into a state of fatigue and a vicious circle, which leads to unclear working ideas and ignores the professional training of administrators. Third, subjectively, I wavered, didn't give myself pressure, and didn't really enter the role; Fourth, ignoring team management and lacking communication with leaders at all levels and departments; Fifth, there is no sense of innovation in working ideas, such as unclear target management ideas, weak performance management and weak problem handling; The above points are the main sources of problems in our departments and individuals. As a major functional supervision department of the company, the financial department should shoulder the responsibility of "being a good family, managing money and serving the enterprise better". We have great obligations and responsibilities in strengthening management, standardizing economic behavior and improving the competitiveness of enterprises. Only by continuous reflection and summary can management be improved! In view of these phenomena, we put forward some work plans for the coming year. First, improve the company's internal management system; Departmental responsibility leaders clearly divide responsibilities and strengthen responsibility assessment; The internal management system has been implemented for nearly a year, but there are still many unreasonable places. In order to make the management system of the enterprise more perfect, the finance department will revise it in conjunction with relevant departments in combination with the requirements of group management. Clarify the division of responsibilities between the responsible leaders of the department, organize and implement the strengthening in place according to the responsibility contract signed at the beginning of the year, trust and assist each other among the leaders, strengthen the responsibility assessment of the content in charge, and make rewards and punishments clear; Second, in view of this surprise inspection and the business theory examination of warehouse management personnel, rationally adjust the combined human resources and continue to strengthen training and warehouse management inspection and supervision; Fourth, strengthen team building and give full play to the role of financial functional departments: as the responsible leader of the finance department, he is both a financial staff and an organizer of financial management system. He should have a rigorous and honest work style and a serious and meticulous work attitude, actively guide front-line employees, help them solve problems, give full play to the teamwork spirit, learn from the advanced, catch up with the advanced and surpass the advanced, and hold competitions in all lines. While adhering to this principle, we insist on "three satisfactions and two reassurances" ... >>

Question 5: How to write the financial rectification report 1. The leaders attach great importance to it.

Organize the study of relevant financial documents of the Education Bureau to raise awareness. Require financial personnel to master the financial system, find problems, seriously reflect, find gaps and find reasons. Make financial work precise, accurate, detailed and strict.

Second, the existing problems and rectification

1. The financial personnel have no qualification certificate.

2. The measures for the use of public funds for primary and secondary school students have not been fully implemented.

3. Financial bills are not standardized.

4. Fixed assets registration procedures are not standardized.

5. The fund management is not standardized.

6, there are more than 30 thousand yuan to buy equipment, did not fulfill the examination and approval procedures to the leadership of the Education Bureau.

7. Poor students' financial aid information is incomplete.

Three, according to the actual situation, to further standardize the financial management, in strict accordance with the relevant accounting system, seriously rectify the existing problems.

1. The financial personnel have no qualification certificate. Prepare to participate in training, receive professional knowledge training, and obtain qualification certificates.

2, put an end to welfare, bonuses, allowances, overtime and other personnel expenses. Public funds cannot be used as any service fee for their teachers.

3. For the living allowance of boarders, strictly implement the management system of "two lines of revenue and expenditure".

4, standardize the registration procedures of fixed assets, occur at any time, register at any time, do not accumulate, do not miss any formalities.

5, standardize the management of funds, strive for higher funding, earmarking. Strictly abide by the financial system, and resolutely put an end to the use of large cash payments, receipts, IOUs and other phenomena. First of all, we should know the definition of invoice: invoice is a written document to record economic business and clarify economic responsibility.

① The payment plan is not standardized. How much do you have to pay for the office expenses and the report on the purchase of goods? The report of the project cannot be paid in full, and it should be paid after the acceptance of the project is completed, so as not to cause a large amount of funds to flow into the school without paying the bill. (Under the leadership of the principal, there are representatives of finance, general affairs, educational administration and teachers. These five types of personnel can only come up with an effective and legal plan after discussion. )

② The signature is not standardized: the signatures of three people and leaders are not standardized. 3. Signature refers to the signature of the manager, the signature of the physical receiver or custodian and the signature of the leader. If the manager wants to sign the purpose, the leader should sign the words "agree to reimbursement, agree to payment, agree to remittance and agree to transfer" according to the different invoices. The phenomenon of modern signature is generally not allowed at the same time of signature. If you need to sign for it, please sign for it.

③ The invoice amount is inconsistent with the list amount; For the purchase of office supplies invoices, when the invoice amount is not equal to the list amount, it will be regarded as invalid invoices; For catering invoices, if the invoice amount is greater than the list amount, the list amount shall prevail; if the invoice amount is less than the list amount, the invoice amount shall prevail. Simply put, it is low or high.

(4) engineering invoice should pay the contract signed by both parties, meeting minutes, budget report, acceptance report, etc. ; For bulk purchases, there must be a contract signed by the buyer and the seller, a budget report and a list of items, and the custodian should check the list. Among them, the invoice for the purchase of computer appliances should have a configuration list, and the price of goods should be evaluated by the configured materials.

⑤ Tickets cannot be reimbursed. The invoice should correspond to the company name on the list one by one. In an economic transaction, the serial numbers of invoices with the same denomination must be connected, and the serial numbers of invoices with the same denomination must be disconnected.

White bars are a major problem in our station, mainly because of labor costs. From 20 14, it is necessary to pay labor tax to the tax authorities and obtain corresponding invoices to standardize fund management.

⑦ The activities organized by the higher authorities, such as going out for training or group business trips, should be carried out in strict accordance with the business trip standards.

(8) Financial disclosure should be the system of every school. At the end of each month, the details of this month's income and expenditure should be publicized to teachers, and the supervision telephone number should be written under the publicity column: 6222355. And according to the photo archive, with photos as proof of publicity, I hope teachers will supervise.

6, in the purchase of equipment, where the use of funds more than 3000 yuan, adhere to the report to the teaching auxiliary station, more than 30 thousand reports must be signed by the leadership of the Education Bureau, the school can implement. Put an end to the use of subsection to make invoices below 30 thousand yuan.

7. For the problem of poor students' data, all data should be collected and filed for future reference in strict accordance with the requirements of the specification. In the future, we will manage funds according to the financial system, strictly control funds according to the requirements of the Education Bureau, strengthen management, keep forging ahead, and standardize and institutionalize our work.

Financial integrity of the company ... >>

Question 6: How to write the professional interests of financial management? Specialty specialty of accounting: I have a solid knowledge of accounting, am familiar with accounting-related operation procedures, and have rich knowledge of taxation, and have obtained the qualification certificate of accounting. Proficient in using all kinds of office software, accounting software such as UFIDA and Kingdee, familiar with banking and tax knowledge, and able to conduct cost accounting and accounting treatment.

Question 7:20 16 How to write the financial management report of public institutions? The financial management personnel of public institutions mainly do a good job in financial revenue and expenditure budget. Formulate revenue and expenditure plans and financial systems, such as reimbursement approval system. Prepare financial statements and manage the financial work of the unit.

Question 8: How to write the financial analysis report? As long as you master the essentials, pay more attention to the operation of the company at ordinary times, think more, write more, and learn from other people's methods, you can easily write financial analysis reports.

I. Content and format of financial analysis report

1, classification of financial analysis reports. Financial analysis reports can be divided into two types according to the preparation time: one is regular analysis report and the other is irregular analysis report. Periodic analysis reports can be divided into daily reports, weekly reports, ten-day reports, monthly reports, quarterly reports and annual reports. Depending on the management requirements of the company, some companies need to analyze them at specific times. From the content of writing, it can be divided into three types, one is comprehensive analysis report, the other is thematic analysis report, and the third is project analysis report. The comprehensive analysis report is the analysis and evaluation of the company's overall operation and financial situation; The special analysis report is aimed at a certain part of the company's operation, such as the analysis of capital flow and sales revenue variables; A project analysis report is an analysis of a part of a company or an independently operated project.

2. Format of financial analysis report. Strictly speaking, the financial analysis report has no fixed format and genre, but it is required to reflect the main points, be thorough in analysis, be well-founded, have clear views and meet the requirements of the submitter. Generally speaking, the financial analysis report should include the following aspects: summary, explanation, analysis, evaluation and suggestion, which is usually called five-paragraph theory. However, in the actual preparation of analysis, we should choose according to the specific purpose and requirements, and we don't have to include these five parts.

In addition, the financial analysis report can be expressed in some innovative ways, such as the combination of word processing and chart expression, making it easy to understand and vivid.

3, the content of the financial analysis report. As mentioned above, the financial analysis report mainly includes the above five aspects, as follows:

The first part is the summary section, which summarizes the comprehensive situation of the company and makes the recipients of financial reports have a general understanding of financial analysis.

The second part is the introduction of the company's operation and financial situation. This part requires proper wording and accurate citation data. Absolute number, relative number and comprehensive index can be used appropriately when explaining economic indicators. Special attention should be paid to the key points of the company's current operation, and important matters should be reflected separately. The focus of the company's work in different stages and months is different, and the focus of financial analysis is also different. If the company is investing in the production and market development of new products, all levels of the company need financial analysis reports to analyze the cost, payment and profit data of new products.

The third part is the analysis part, which analyzes and studies the company's operation. While explaining the problem, we should also analyze the problem and find the cause and crux of the problem, so as to achieve the purpose of solving the problem. Financial analysis must be reasonable and well-founded, and all indicators should be broken down in detail, because the data in some statements are vague and general, and you should be good at highlighting the contents of analysis with tables and charts. When analyzing problems, we should be good at grasping the current points and reflecting the company's business priorities and problems that are easy to ignore.

The fourth part is the evaluation part. After making financial explanation and analysis, we should make a fair and objective evaluation and forecast of its operation, financial situation and profit performance from the financial point of view. Financial evaluation cannot use irresponsible language such as specious, backward and vacillating. Evaluation should be carried out from both positive and negative aspects. The evaluation can be carried out separately, or the evaluation content can be interspersed in the explanation part and the analysis part.

The fifth part of the proposed paragraph. That is, the opinions and opinions formed by the financial personnel after analyzing the business and investment decisions, especially the suggestions for improving the problems existing in the business process. It is worth noting that the suggestions put forward in the financial analysis report should not be too abstract, but concrete, and it is best to have a set of practical plans.

Two, writing a financial analysis report should do a few things.

(A) the accumulation of materials to prepare for writing a report.

1. Establish ledger and database. Accounting vouchers, accounting books and accounting statements are formed through accounting. However, relying only on the data of these vouchers, account books and statements is often not enough to write financial analysis reports. For example, when analyzing the reasons for the increase in the proportion of operating expenses to operating income, it is often necessary to analyze the relationship between income and expenses realized by different regions, different commodities and different responsible persons, and these data cannot be obtained directly from the account books. This requires analysts to do a lot of data statistics at ordinary times, make statistics on the analyzed items according to their nature, use, category, region and responsible person, and establish ledgers so that they can be well documented when preparing financial analysis reports.

2. Pay attention to important matters. Financial personnel's understanding of business operation, ... >>

Question 9: How to write the company's financial management system is for reference only ~

Chapter I General Provisions

1. 1 This financial management system is formulated in accordance with the Accounting Law of People's Republic of China (PRC), Accounting Standards for Enterprises, General Principles of Enterprise Finance and Accounting System for Enterprises.

1.2 this management system is applicable to XXXX company and its holding company; All departments and personnel must conscientiously implement this management system in financial accounting work.

Chapter II Management of Accounting Institutions and Accountants

2. 1 The company sets the finance department as the financial accounting institution. The responsibilities of the finance department are: under the leadership of the general manager of the company, specifically responsible for the financial management and accounting work of the whole company, including: the management of accounting personnel, guiding and checking the accounting work of independent accounting units, assisting the company leaders to raise funds and rationally allocate and use funds; Do a good job of reconciliation with the warehouse department and guide the warehouse keeper to establish account reconciliation; Guide workshop statisticians to formulate working hours and material consumption, establish workshop process flow procedures, establish cost accounting models suitable for the needs and development of their own enterprises, and formulate cost management and control systems; Do a good job in financial analysis, provide all kinds of information for company leaders' decision-making, and be a good leader's staff.

2.2 The Finance Department consists of Finance Department, Supply Department, Warehouse Department and Audit Department; The positions are as follows: Minister, Section Chief, Accountant in Charge, Accountant in each position, Cashier, Cost Accountant, Buyer, Back Office Manager and Custodian.

2.3 The personnel of each post must have corresponding qualifications and certificates.

2.4 When financial and accounting personnel change their jobs, they should go through the handover procedures according to the provisions of the Accounting Law.

The finance department is responsible for the accounting work of raw material warehouse and finished product warehouse and the business management of workshop statistics. When the warehouse keeper and the workshop statistician change their jobs, the finance department shall handle the handover procedures in conjunction with relevant departments.

2.5 Financial accounting personnel, warehouse keepers and workshop statisticians shall implement the system of creating posts and fixing responsibilities, and pay labor remuneration according to the performance appraisal results.

Chapter III Management of Current Assets

3. 1 Current assets include cash, various deposits, accounts receivable and prepayments, other receivables, inventories, etc.

3.2 Cash management

3.2. 1 Cashier accounting should conscientiously implement the Interim Provisions on Cash Management and related cash management regulations.

It is necessary to strictly control expense reimbursement and personal loans. Personal loans and external payments shall be approved by the general manager, signed by the handling personnel, reviewed by the department head, and marked with the purpose. The personnel authorized by the general manager can also sign the approval under special circumstances such as the general manager's going out or the urgent need of production and operation, but the general manager will go through the relevant formalities after he returns.

3.2.2 Cashiers shall not be responsible for accounting registration and accounting file management related to creditor's rights, debts, income and expenses.

The contents of receipts and payments vouchers must be complete and legal; Reimbursement vouchers must be invoices and documents uniformly printed by the state, and white bars or other irregular vouchers shall not be used to reimburse various expenses. Vouchers can only be registered in the cash book one by one after being audited.

The journal should be balanced daily and checked with cash on hand, and checked with the general ledger at the end of the month. If there are long and short payments, and the reasons cannot be ascertained, the long payment shall be turned over to the public, and the short payment shall be compensated by the responsible person.

3.2.3 Relevant personnel shall register for business trip when going out on business before borrowing travel expenses from the financial department in advance. Settle with the financial department in time within three days after departure and return, so as to achieve once and for all. Cross-month settlement and off-site business trip mixed settlement are not allowed. If there are unsettled current accounts or the public funds are occupied in arrears for several months, the interest can be charged at the rate of 65,438+00% per month, and the wages can be deducted.

3.2.4 An enterprise may verify a reasonable cash limit on hand (three days with zero consumption) according to its business scale, and the cash collected on the same day shall be sent to the bank in time, and the cash exceeding the limit shall not be kept overnight to ensure property safety.

3.2.5 When employees reimburse expenses, the cashier shall deduct all kinds of loans in time, and employees are not allowed to occupy enterprise funds for a long time. All kinds of borrowing books must be recorded at the end of the month, and there is no phenomenon of cross-month white bars topping the library.

3.2.6 The cash cashier is the fund settlement center of the enterprise, and the enterprise should send the operating income, surplus materials, employee fines and other funds to the financial department in time so as to handle the accounts in time.

3.3 Bank deposit management

3.3. 1 Accountants should conscientiously implement the Interim Provisions on Measures for Bank Settlement, and the settlement vouchers and seals such as bank checks should be kept by two people respectively.

3.3.2 Financial personnel should strictly control the use of silver ... >>

Question 10: How to write a simple financial analysis report template for simple financial analysis in general enterprises?

In order to further strengthen financial management and improve the financial management awareness of main leaders at all levels, according to the spirit of the speech made by Chief Accountant Yu at the 20 13 annual special work conference on business management, from the first quarter of this year, the Chief Accountant will organize all units to analyze the financial situation of the unit every quarter. The main contents of the analysis are: asset-liability ratio, accounts receivable, inventory, internal unit loans, net cash flow generated by operating activities, operating income and profits, and at the same time, suggestions for improving operations are put forward. The specific contents of the quarterly financial analysis report mainly include the following points:

I. Basic information

1, a brief analysis of assets, liabilities, structure and quarterly changes and reasons;

2. Number of 2.NC account sets: the number of account sets of subsidiaries and first-level accounting projects.

3. Production and operation of the enterprise in this quarter: the distribution of the main business and other affiliated businesses of the enterprise in various industries; Explain in detail the production and operation of this year by business segment, including the main business volume and the year-on-year increase and decrease.

Second, economic benefits.

(a) analysis of the profitability of the enterprise, including the profit structure, the benefit contribution of each business segment, and the main reasons for the increase or decrease of benefits.

(2) The year-on-year increase and decrease of main business income and its main influencing factors.

(three) the main factors of cost changes, including the cost composition and changes of the main business; The influence of material cost, salary cost and internal loan interest on profit increase and decrease.

(four) the management expenses and financial expenses are analyzed in detail according to the main detailed items.

(5) Increase or decrease of other business income and expenditure.

(6) Other major events that affect income year-on-year, including major events and amounts that affect non-operating income and expenditure.

Three. Cash flow management

(1) Cash inflow and outflow from operation, investment and financing activities.

(2) Compare and analyze the cash flow in the last quarter. Including the size and structure of cash flow, the main source of inflow (operation, investment or financing) and the main purpose of outflow (operation, investment and financing).

(3) itemize the matters that have a significant impact on the cash flow of this year.

Four. Composition and changes of assets and liabilities

(a) asset structure analysis, detailing the changes in monetary funds, accounts receivable, prepayments, other accounts receivable, inventory and other items and the reasons for the increase or decrease.

Among them, "accounts receivable", "other receivables", "prepaid accounts" and "inventory" are analyzed in particular. This paper mainly introduces the arrears and settlement of accounts receivable, explains the composition of inventory and its reasons (the unfinished project is analyzed in detail by project), the amount of other accounts receivable over three years and the reasons for not clearing them in time, the amount of prepayments over one year and the reasons for not carrying them forward, especially its possible impact on enterprises and specific measures in the future.

(2) Debt structure analysis, detailing the changes and reasons of accounts payable, accounts received in advance and other accounts payable, the scale of internal unit borrowing liabilities, and the changes in expenses incurred by internal unit borrowing, etc. Focus on the analysis of the main creditors of accounts payable, accounts received in advance and other accounts payable for more than three years and the reasons for non-payment; Taxes payable should be analyzed item by item.

Five, in view of the problems existing in enterprise management in this quarter, the main factors restricting the sustainable development of enterprises; Specific measures and business development plans to be taken for improving management and business performance in the next quarter; Summarize and analyze the specific measures and experiences to strengthen financial control, and put forward specific measures to improve business activities and ensure the completion of budget objectives.

Six, on the basis of completing the budget target, further formulate specific measures to reduce costs and increase efficiency.

Seven, according to the spirit of MCC Enterprise Management Regulations. 20xx8 Notice on Doing a Good Job in Management Promotion Activities in 20 13 years, and taking concrete measures to carry out special promotion.

Eight, compared with the previous quarter to improve the effect.