How to realize the transformation from accounting management to financial management

Financial management is an important part of enterprise management. Under the guidance of certain strategic objectives, it carries out planned and coordinated financial management activities for the business activities and investment and financing activities of enterprises. It is the evaluation of enterprise's operating conditions and results, an effective tool to supervise all aspects of enterprise management, and the basis and basis for enterprises to make predictions, make decisions and implement strategic management. However, the traditional financial management is only limited to the after-the-fact reflection of various activities, and it is an accounting financial model based on bookkeeping, accounting and reimbursement. It can't keep up with and adapt to the development and requirements of the market economy, and it can't scientifically, truly, accurately and timely reflect the actual situation and future development trend of enterprise finance.

First, the difference between financial management accounting model and management model

Under the accounting financial management mode, the financial function is equivalent to accounting, and the staff are busy dealing with accounting all day, collecting information sources such as reimbursement vouchers from other departments, and ensuring the completion of accounting afterwards. It can be said that the financial function has been fulfilled, which leads to a passive situation of "people pushing numbers" forever, and it is impossible to predict, master and reflect the course of events. However, what financial management really needs to solve is the real-time reflection of the occurrence process. For more detailed and clear accounting and management of business matters, we should look at finance from the perspective of the whole enterprise management, not simply taking out vouchers to see how much money is earned and spent, but to understand how money is earned and spent. Therefore, the financial management mode of planning and controlling the production and operation activities of enterprises came into being with the present and future capital movements as the object, with the purpose of improving economic benefits and a series of specific technologies and methods as the means. We usually mention cost control, enterprise performance evaluation and incentive mechanism, comprehensive budget management and so on. All belong to the category of financial management functions. In the concept of time, accounting type reflects past data, while management type can reflect future data and process. From the service object, the main users of accounting type are investors, creditors and government departments outside the enterprise, while the main users of management type are managers inside the enterprise. In the form of expression, the accounting type is the so-called "Mr. Accountant", while the management type organically combines accounting with management, which is an important means to realize the modernization of enterprise management by helping enterprise managers to formulate policies in time, rationally utilize resources, effectively strengthen internal management, and provide services for improving the economic benefits of enterprises.

Second, the direction and reasons for the shift of the focus of financial management functions

The function of modern financial management has changed from traditional information processing and providing to analyzing and using information and helping to participate in decision-making, and engaging in post-event accounting has changed to pre-event prediction and in-event control. What is the reason for this change?

1. The application of computerized accounting. The development of accounting software makes the focus of accounting function shift to management. Under manual conditions, the majority of accountants are surrounded by complicated manual accounting work and have no time and energy to participate in management. After computerized accounting, one person can be competent for multi-person work. Accounting personnel only need to complete the voucher entry, and statements and accounts will be automatically generated. They can also check the actual occurrence of costs and expenses at any time, reflecting the difference between the plan and reality and the completion rate of the plan. , thus greatly improving work efficiency, data accuracy and timeliness, and the energy of accountants will also shift from accounting to management analysis. Since the implementation of financial software in the middle and late 1990s, the tobacco industry has been gradually upgraded and developed until the unified accounting software and financial business integration software are fully implemented, and management accounting software such as budget management and fund supervision are actively explored and gradually implemented. Driven by network information technology, actively promoting the reform and innovation of financial management mode has become an urgent requirement for enterprise development.

2, the economic situation and the needs of reform and development. With the continuous development of the economic situation and the changeable external market environment, the management of enterprises needs management accounting more urgently. Compared with the past, the management put forward higher requirements for the financial department: in addition to acting as' Mr. Accountant', they hope that the financial department can play a more important role in the internal management and risk control of the enterprise. In particular, the global financial crisis that broke out in 2008 caused many enterprises to suffer heavy losses, and also made the management begin to reflect on the financial structure of enterprises. Everyone began to think about how to increase revenue and reduce expenditure and balance cash flow to improve the ability of enterprises to resist risks. How to implement the basic policy and strategic task of "improving cigarette quality" in the tobacco industry, we must give full play to the key role of financial management in the internal management supervision of the industry, manage money according to law, strictly control cigarette quality, improve cost control level, strengthen cost assessment to compete for cost competitiveness, improve the system and mechanism of comprehensive budget management, improve the scientific budget level, strengthen the hard budget constraint mechanism, and enhance the management level of enterprises.

3. Changes in the role of the financial management department. Under the market economy system, the pursuit of maximizing economic benefits is the focus of enterprises' attention, so the management analysis of indicators reflecting economic benefits, such as cost, solvency of funds and profitability, is paid more attention. If the financial department only knows mechanical accounting such as bookkeeping and reimbursement, but can't find the problems and risks in operation through financial analysis, and can't avoid risks and correct personnel through financial management and control, which will affect the leadership's decision-making, lead to blind investment and operation, and even lead to serious consequences of loss and bankruptcy, such financial departments and accountants are definitely incompetent. China tobacco accounting industry came into being in the early 1980s. In just over 20 years, with the reform of the industry system and the rapid and healthy development process, it has experienced a rapid development process from non-accounting, active exploration to organized and planned development, which has played a decisive role. Standardized management in the industry is the key, and finance is the core of management. In 2008, a series of management concepts and measures were implemented in financial management, and the goal of building a "management basic year" was put forward. In 2009, financial management changed from accounting to management, from post supervision to whole process control, and from single accounting control to comprehensive financial business management control.

4. Financial personnel reshape their own values. A business owner once expressed the feeling that the financial personnel of his company should go to the tax or banking departments to get their salaries, because the work they do is mainly for these departments rather than the enterprise itself. In fact, this is also an impatience with accounting personnel from another angle. If financial personnel want to further enhance their own value, especially their contribution to the enterprise itself, they must transform to management accounting.

Three, financial management functions in the process of transformation should pay attention to the problem.

1, the idea should be changed. In the process of changing the focus of financial management functions, it will be under the pressure of traditional concepts. The paternalistic style of managers still exists, and financial personnel still have traditional thinking habits. They are almost obedient to the top leaders of the unit, and they are afraid or unwilling to give opinions and suggestions to their leaders, let alone participate in decision-making. Although business leaders want to take care of the overall situation, they have limited knowledge of financial knowledge and laws and regulations, which sometimes affects the correctness of decision-making. Similarly, if the leaders of enterprises do not realize the importance of financial management functions and do not allow financial personnel to participate in management and business decisions, it will inevitably dampen the enthusiasm of financial personnel and hinder the development of enterprises. In short, both enterprise leaders and financial personnel should change their ideas in order to make the financial management function play an effective role.

2. The comprehensive quality and professional skills of financial personnel should be further improved. Financial management depends on various national financial laws and regulations, and the direction of financial management is the rules and regulations of enterprises. Financial personnel are the executors and media of financial management functions, and their quality and professional skills directly affect the performance of financial management functions. In today's knowledge economy era with fierce market competition, enterprises need high-quality financial managers in order to obtain the maximum profit space. By strengthening financial management, they can enhance their competitiveness, improve their ability to resist market risks and expand their profits. Financial personnel must see the situation clearly and improve their own quality. They should not only know accounting professional knowledge, but also know management and master computer technology and Internet technology. In order to meet the requirements of economic globalization, accountants should also understand the internationally accepted knowledge of finance, auditing and related laws, constantly improve their professional ethics and professional level, and accelerate the transformation from "accounting" to "management".

Fourth, give full play to the function of financial management in enterprise management.

This management model was born out of traditional financial accounting, and completely broke through the shackles of traditional financial accounting rules and regulations. It is an interdisciplinary or marginal subject formed on the basis of widely absorbing modern behavioral science, management science, modern mathematics and system theory. It is an accountant who provides information about the future through forecasting, decision-making, planning and forecasting. Its main functions are planning, evaluation, control and decision-making.

Financial management should give full play to the following functions in enterprises:

1, comprehensive budget management, rational allocation of resources, and coordination of all aspects of production and operation.

Comprehensive budget management is an important means of financial management, covering operating budget, financial budget and funds, and it is a method for enterprises to optimize the allocation of resources and maximize value. By making a budget, an enterprise allocates all existing and guaranteed resources in the most reasonable way, comprehensively balances and arranges the future, and coordinates the business relations of all departments and links of the enterprise. To do a good job in budget management, we should proceed from improving the overall economic benefits of enterprises, take the market as the guide, focus on value forms, take full participation as the guarantee, and take financial budget as the core, and make accurate plans for the future, so as to promote the standardization of financial management and the continuous improvement of basic work, form a strict financial management workflow and an effective supervision and restriction mechanism, promote the improvement of overall level and work efficiency, and make all work planned, expenditure budgeted, control targeted, and internal management more detailed and detailed. The tobacco industry has implemented budget management for less than ten years, and has made great and effective development step by step on the road of improving the level, with more understanding, more scientific preparation and more meticulous management, and gradually formed the ability and atmosphere of using resources in a planned way. Especially this year, in financial management, it is particularly emphasized that "budget management is an important means to strengthen management and improve management level". Thus, the important role of comprehensive budget management in enterprise management, to a certain extent, the level of enterprise budget management determines the level of enterprise management.

2, comprehensive and effective control, standardize the production and business activities of enterprises, and achieve the effect of financial control.

The so-called control is to take all kinds of effective measures to make the production and business activities of enterprises in accordance with the established decisions and budgets, so as to ensure the realization of the expected goals and effects. In the process of financial management, control does not mean direct intervention in various production and business operations, but mainly refers to accurately measuring the performance and effect of various production and business operations, grasping the differences between performance and budget or related indicators, objectively analyzing the reasons for these differences, and taking effective measures by business leaders or relevant department supervisors to control the "controllable" part.

Control content: mainly includes the control of monetary funds, physical assets, foreign investment, engineering projects, procurement and payment, financing, sales and collection, costs and expenses, guarantees and other economic businesses.

Control points: First, focus on controlling the operation of various assets. The financial department should monitor the location and value transfer of assets in combination with the physical management of assets to maintain the liquidity, safety and timeliness of assets. The second is to focus on controlling asset consumption and strengthening cost management. The tangible and intangible losses of assets must be controlled; It is necessary to reduce the composition cost of asset value and the management cost of assets; It is necessary to reduce both the operating cost and the use cost of assets. Third, focus on the supervision and control of funds, implement strict financial monitoring system in financial revenue and expenditure, strengthen internal restraint mechanism, rationally arrange fund dispatch, ensure the fund demand of key projects, and improve the efficiency of fund use.

Control measures: First, combine cost control with benchmarking, strengthen the analysis and management of controllable expenses, improve business processes by formulating individual cost standards, and realize quantitative management of costs and expenses. The second is to promote the realization of management effectiveness by establishing assessment and incentive mechanisms. When an enterprise formulates various internal control systems and puts forward various business objectives and management requirements, it can't just stay in form and surface, but just talk about it. Whether you can be casual or not is caused by randomness. Only when there is assessment can there be pressure, and only when there is pressure and motivation can there be motivation, so as to achieve the purpose of improving execution.

3. Accurate and timely accounting provides high-quality accounting information and decision-making basis for decision makers.

The so-called decision-making is to determine the most reasonable and effective solution to a specific problem. Decision-making is the most important and basic duty of modern enterprise leaders, and no enterprise leader can avoid or escape. In the case of backward production technology and small enterprise scale, the decision-making of enterprises is generally made by enterprise leaders according to their own experience. Under the condition of modern economy, the problems of enterprises are becoming more and more complicated. In this case, we can't do things by experience, but must use a lot of information to analyze and find a better way. This is what is commonly called rational decision-making. In the era of information technology, it provides strong technical support for the accuracy and timeliness of accounting information, and all kinds of information can be reflected and provided within a few working days after the end of the accounting period, especially with the implementation of financial business integration, all kinds of business and financial information can be grasped immediately, laying a solid foundation for making various management decisions.