Strengthening The Role Of Financial Management In Macro Regulation And Control Of Enterprises
In order to further adapt financial management to the needs of reform and opening up and the socialist market economy, accountants must consciously and voluntarily liberate themselves from the old methods and habits of the traditional planned economy mode, set up the awareness of reform, accelerate the pace of reform, explore new ways and forms of financial management with the new concepts and new ideas of market economy, and make financial management play a role in macroeconomic regulation and control. We must be good at macro economic perspectives, carry out omni-directional tracking and supervision over major economic activities and huge investment benefits, and eliminate discipline violations in the bud state, and eliminate possible mistakes.
The situation of market economy urgently requires our accountants to update their ideas as soon as possible and achieve the "three changes", namely, from passive supervision of economic activities to active supervision; from ex post supervision to the development of pre supervision, from daily financial revenue and expenditure supervision to economic efficiency supervision.
First of all, we must vigorously strengthen supervision over major economic activities.
What are the major economic activities? Huge sums of money are put in; the demonstration of planned single projects, the use of special funds, the benefits of contractors and so on are all major economic activities.
We should vigorously strengthen effective supervision over all aspects and processes in the whole process. They should be pferred from traditional post supervision to the supervision of things before they are put into a standardized and scientific track.
The main aspect of management is to persist in the basic aspects of financial supervision and catch the most important part of financial supervision.
Only in this way can the important role of financial management be fully reflected.
Second, we should strengthen the supervision and management of the distortion vouchers.
At present, accounting vouchers are distorted and accounting information is becoming more and more serious.
There are two kinds of distorted credentials: one is passive, usually in order to comply with the provisions of the financial system and intentionally distort the credentials; two, active, such as "fake invoices" made for pocketed pocketbooks.
The payee can act on the basis of the drawee's interest, so that he can simply provide blank invoices and fill in the contents.
The financial department should take seriously this kind of distortion certificate and find that it should be dealt with together and reported in time, and it will never be allowed to be economically cheap.
In this regard, our financial personnel should be inspired by spirit, fulfill their duties, be brave in preventing mistakes and correcting mistakes, be good at finding problems, and contribute to regulating economic behavior, eliminating distortion and promoting healthy development of economic construction.
Thirdly, we must strictly control the budget.
capital
Management.
Since the reform and opening up, the results of practice show that the practice of separating the unit capital from manpower is not in line with the requirements of the comprehensive financial plan, but also contrary to the objective law of capital utilization.
However, under the current accounting system, the supervision of the budget and expenditure of the extra budgetary funds is still faced with the dual tasks of controlling and enlivening, namely, strengthening macro-control, blocking loopholes, and stimulating vitality and strengthening stamina, so as to achieve the goal of "keeping the management of the husband's side well, and letting the small party go free".
Due to the expanding market economy in China, the legal system is not sound enough, and extra budgetary funds have become a frequent occurrence of disciplinary incidents.
Financial personnel should strengthen their study, constantly update their knowledge, enhance their quality, and strive to become a management talent.
With the development of market economy, the increasingly complex economic activities, the new problems and new situations emerge one after another, accounting supervision is becoming more and more difficult.
The comprehensive implementation of the "two principles"
accountants
Facing the challenge of widening knowledge and renewing professional knowledge.
Therefore, in addition to understanding the professional knowledge of accounting, financial personnel must also learn more about the knowledge of relevant disciplines and strive to become a modern accounting personnel with many capabilities.
Accounting and accounting supervision are the two functions of accounting. They serve for the same goal. Therefore, they must not be single handed at the same time.
If accounting is considered a hard task, it is pragmatic, while accounting supervision is a soft task and a "retreat". It is easy to generate heavy accounting and accounting supervision.
If accounting can not provide reliable information for accounting supervision, accounting supervision will lose its basis. On the other hand, if the accountants are busy with "three accounts" and are tired of coping with them, there will be no time for supervision. Therefore, accounting means need to be improved.
"Modernization" and "Computerization" are the trend of the times. Only in this way can financial personnel get rid of a lot of complicated and inefficient labor so as to realize the key shift of work and shift the main energy to strengthen supervision.
stay
financial management
It is also very important to deal with all kinds of relations.
First of all, we must deal well with the relationship between leaders and accountants, improve the urgent understanding of the importance of financial management, and truly realize that accounting is an important means of modern economic management.
The more the economy develops, the more important the accounting is.
Strengthening financial management and improving the level of supervision is not only the support and guarantee for maintaining financial discipline and protecting legitimate rights and interests, but also an economic adviser for leading decisions. Leaders should understand, respect and support financial management in a completely new way, and support accountants to perform their duties and create a good working environment for them.
As an accountant itself, we must strengthen our self construction, learn from doing well, learn from our studies, be proficient in business and familiarize ourselves with policies, enhance our ability to discover and solve problems, and conscientiously do honest, honest and selfless devotion, and win the recognition and respect of society with strong professional skills, noble professional ethics and work performance.
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