Model essay on the first financial research report
As the basic work of village-level economic development, village-level financial management is not only an important content to promote villagers' autonomy, but also an important link to promote the healthy development of village-level economy. Establishing a standardized village-level democratic financial management system is the key to do a good job in village-level financial management. First, China's current situation of village-level financial management
Since 1998, our county has continuously strengthened and standardized village-level financial management in accordance with the provisions of the Measures for the Management of Rural Collective Assets in Sichuan Province, adhered to the principle of "pilot first and classified guidance", and gradually realized the transformation of "village-oriented-centralized office-village account management" and the transformation from village accountant (cashier) to village accountant. At present, the village-level finance in our county is managed by the town finance office, and the village account management has been realized. Most village financial management has been computerized, and the village-level financial management has achieved initial results. First, village-level financial management is gradually standardized and institutionalized. The second is to improve the effective supervision mechanism. Third, the transparency of village-level financial management has increased. Fourth, the number of economic violations of village cadres has decreased significantly, the trust of the masses in cadres has increased, and the relationship between cadres and the masses has eased. According to the statistics of the Commission for Discipline Inspection and the petition department, since XX years, the number of cases of violation of discipline and law, the amount of money involved and the number of petitions by the masses in the county have all shown a downward trend.
Second, China's village-level financial management problems
(A) the professional quality of village-level accountants is low. Accountants generally have a weak concept of financial law and discipline, uneven educational level, lack of systematic professional basic knowledge, insufficient understanding of the current national financial laws and regulations, no special formal training before taking up their posts, and little follow-up education after taking up their posts, which leads to low skills.
(B) Village cadres do not understand financial laws and regulations. Failing to strictly implement national laws, regulations and policies in village-level financial management. For example, village-run public welfare undertakings, road construction and so on. , not in accordance with the relevant laws, regulations or policies or opaque, but most of the matters that should be publicly tendered are decided by the village cadres, and some matters are not announced in the village affairs column.
(3) The implementation of the system is not in place. The financial system requires two lines of revenue and expenditure, but because some villages have not opened unified accounts in banks, all revenue and expenditure are settled in cash. For example, some village cadres do not pay the contracted money, rent and other income collected from the village in full and on time, and they have cash on hand, so their financial management is not standardized.
(d) Inadequate financial procedures. Because the expenses in the village are directly related to farmers, there are few formal invoices. Generally, it is accounted for by the bill of the agent, which is very arbitrary. Some bills are only approved by the approver, without the agent and reference, and the procedures are incomplete. In addition, the untimely settlement is also an important issue that affects village-level financial management.
(5) Supervision measures are not in place. First, the democratic supervision of village cadres is not in place. For example, the major expenditures of Murakami have not been discussed by the two committees of the village, but the village party secretary and director have the final say; Second, the bookkeeper has a weak sense of responsibility, because of human feelings, he is afraid of offending people, and he is too worried about the rationality and legality of the bill, and has not effectively played a supervisory role. The town government thinks that the accounts in the village have been represented by the town finance office, so there is no need to make great efforts to manage them, so there is a "vacuum" in management; Third, democratic financial management has not played a substantial role; Fourth, the quality of village-level financial internal audit is not high, and village-level financial internal audit is generally carried out by the town finance office. However, due to the lack of independence and low professional ability, the audit quality and effect are not ideal.
III. Countermeasures and Suggestions
(A) the full implementation of the accounting appointment system. The county finance bureau selects accountants according to procedures and appoints them uniformly. The appointed accountant is managed by the county finance bureau and the town government. Without the consent of the county finance bureau, the town government shall not arbitrarily change the appointed accountant.
(two) to enhance the awareness of financial regulations of the main cadres and accountants in the village. Further increase the study and training of the knowledge of financial laws and regulations of the main village cadres and accountants. Strictly implement village-level reimbursement personnel with certificates, regularly organize business knowledge learning, and do business training.
(3) Unified account opening supervision and standardized cash operation process. The bank where the town finance is located opens a unified village-level financial account, and all income of each village, including current accounts, must be turned over to the bank account in full and on time. Cash use shall be subject to the system of collecting petty cash, and sporadic expenses shall be charged from petty cash. All expenses must be reimbursed by bills recognized by financial laws and regulations and signed by the manager, witness and approver. Settlement between units shall be made by bank transfer, and cash settlement shall not be adopted.
(four) strict examination and approval procedures, clear expenditure system. All expenses at the village level must be approved by the village party secretary or village director with a pen, audited by the democratic financial management team, and reimbursed by full-time reimbursement personnel. Large expenditures must be discussed by the village committee or villagers' council and reported to the mayor for approval.
(v) Clarify the financial disclosure system and improve financial transparency. It is necessary to improve the financial disclosure system and make it clear that the town finance office is the main body of village-level financial disclosure. The town finance office shall regularly disclose the details of the financial revenue and expenditure of each village in the village affairs column, accept the comments and supervision of the masses, and shall not disclose the financial contents in the village as a unit.
(six) to strengthen democratic financial management, put an end to violations of discipline. Villages should produce democratic financial management teams from deputies to the National People's Congress, representatives of veteran cadres and propagandists, regularly audit village accounts, and report the audit results to the Town Commission for Discipline Inspection for filing. The town commission for discipline inspection should focus on auditing and dissecting the financial accounts of relevant villages to ensure a comprehensive financial audit of each village every year.
Model essay on the second financial research report
I. Analysis of the Problems in Financial Management of Private Enterprises (1) The basic objectives of financial management are unclear. As far as most private enterprises are concerned, what is their financial management goal is not clear not only to the financial manager or person in charge, but also to the general manager or chairman of the company, and it is even more impossible to logically link the basic financial goals, financial strategies or tactics, financial policies and systems, financial methods and measures, performance evaluation standards and other related aspects. Because small and medium-sized private enterprises are born out of family businesses, they only have the concept of profit in their minds, which limits the play of financial management functions.
(B) the position of financial management in enterprise management has not been put right. Financial management is completely subordinate to the decision-making of enterprise management, and it is in a subordinate position in enterprise management, which seems powerless.
(C) the financial manager lacks strategic vision. Judging from the current private enterprises, the general manager or chairman of the enterprise is mostly developed from the boss of the previous family-owned enterprise. They not only lack the necessary knowledge of financial management, but also do not fully realize the importance of financial management, so they lack the necessary theoretical guidance and quantitative analysis, which leads to the randomness and personalization of enterprise decision-making, and thus fail to consider financial management in the system of enterprise strategy.
(d) The person in charge of the enterprise does not understand financial management. Most private enterprises are family-owned enterprises. Even those enterprises that have developed into modern companies still maintain the "owner's property right theory", because they follow the original property right theory and ignore the important role of human capital in the company's development, thus intensifying the conflict of interests among shareholders, operators and employees.
Second, private enterprises to strengthen financial management measures
In view of the above problems, private enterprises can take the following countermeasures:
(A) enterprise financial management should be to achieve the preservation and appreciation of enterprise assets as the main goal. With clear goals, enterprises can formulate standardized financial policies and systems, adopt practical and effective methods and measures, establish and improve perfect performance evaluation standards, and ensure the realization of enterprise development strategies.
(B) on the premise of changing the concept of financial management, pay attention to the implementation of strategic financial management. At present, the financial department staff of many private enterprises are composed of family members or relatives of business owners, who neglect to update their knowledge and play a limited role in financial management. Therefore, private enterprises should actively absorb excellent external professional financial managers and instill modern financial strategic management theory into financial personnel. Financial strategy emphasizes the view of connection and pays attention to the interaction between financial management and functional fields such as environment and strategy, which is helpful to give full play to the role of financial management and play a greater role in enterprise development.
Model essay on the third financial research report
Driven by the peak season, the growth rate of domestic beer production in May of XX was the highest in the whole brewing industry, with a year-on-year growth rate of 265,438+0.7%. The good performance of beer industry will bring benefits and impetus to the performance of beer enterprises. Recently, domestic wine production data was released. Under the premise of the rapid development of the whole industry, the sub-industry represented by beer is moving forward rapidly. The data shows that in May, China's wine output was 53 1 10,000 tons, up 2 1% year-on-year, and the cumulative output in May-May was197.44 million tons, up 1% year-on-year. In the following sub-industries, the output of beer and liquor maintained a rapid growth rate. In May, the growth rate of beer production surpassed that of liquor, making it the fastest growing sub-industry in the wine industry. Among them, the liquor output in May (65 degrees discount) was 5 1.25 million tons, up 21%year-on-year; In May, the beer output was 4.627 million tons, up 2 1.7% year-on-year. In May, the wine output was 70,000 tons, up18.6% year-on-year; In May, the output of yellow rice wine was 73,000 tons, a year-on-year increase of 2.2%. But from the data point of view, the performance of beer is ahead of the whole wine industry. The peak season factor is one of the reasons for the increase in beer production. In summer, beer is in the peak consumption season, which will bring benefits to beer production and sales. With the good performance of beer industry, beer enterprises also have good development opportunities. Take Tsingtao Beer as an example. In May, the sales volume of Tsingtao Brewery increased by 14% year-on-year, among which Shandong, Shaanxi and Guangdong, the main sales regions of Tsingtao Brewery, increased by 26.2%, 12.44% and 5. 13% year-on-year, respectively. In the next six, seven and eight months, beer will still be in the peak season, which also provides favorable factors for beer to continue to maintain rapid growth. The performance of beer enterprises in the second and third quarters is an important time to determine the performance of enterprises in one year. Judging from the current situation, if the rapid development of beer industry continues, it will bring obvious benefits to beer enterprises. In addition, the production and sales of beer will also be affected by the current economic environment. With the economic recovery, the output and sales of beer will also increase steadily. With the decline in the price of beer raw materials, the pressure drop of beer enterprises in XX years has been further alleviated. Similar to previous years, the temperature suddenly increased in June, and the domestic beer marketing competition turned from dark war to white-hot, and major beer manufacturers tried their best to "fight" the market. The difference is that behind the fierce competition, the pace of domestic beer industry integration seems to be obviously accelerated. Beer doesn't sell culture and history like liquor. Beer is just like food, beverage and medical treatment, and consumers can easily accept emerging brands. In addition, compared with white wine and red wine, beer has a small profit and needs scale effect. At the same time, beer should be fresh, and it should be kept fresh during transportation. Through the merger, the cost and quality can be guaranteed and the production in different places can be met. Accelerating the integration of beer industry is an inevitable choice. For most beer enterprises, although the output has increased, the profit has not been greatly improved. In XX, China beer sales ranked first in the world for seven consecutive years, but the overall profit rate of China beer industry was not high. At present, the beer industry as a whole does not make money, especially compared with the liquor industry, which is clear at a glance. Even the high-quality beer enterprises in the industry have a clear gap in profitability with high-end liquor enterprises. According to the statistics of China Alcoholic Beverage Industry Association, 45% of the enterprises in China beer industry are on the verge of losing money or slightly losing money, about 32% are guaranteed, and less than 20% are developing well, with a large profit margin. The loss rate of XX beer enterprises is 3 1.9%, which is the industry operation data of the loss rate of the whole industry. The profitability of domestic beer per ton of wine is only one tenth of that of foreign countries, mainly due to insufficient industrial upgrading, fierce competition and high marketing expenses. There are few foreign beer companies with only a few brands, while there are hundreds in China.
Although the industry is not profitable at present, it is self-evident that the domestic beer market is huge, and there is still a lot of room for beer consumption. Since 1990s, China beer industry has entered a stage of rapid development. Up to now, the beer production and per capita consumption in China have been greatly improved. From a global perspective, the per capita beer consumption in developed countries is growing slowly, while in areas with rapid economic growth, such as Eastern Europe and China, the growth rate of beer demand and output is much higher than the world average growth rate, which is 3 percentage points higher than that in developed countries. The geographical distribution of beer consumption in China is unbalanced. The development path of China beer industry is basically the same as that of the world beer industry, that is, the transition from developed areas to underdeveloped areas. The imbalance of regional development also provides beer enterprises with opportunities to seize market share and space for industry growth. In developed countries, the consumption of beer and soft drinks is basically the same. Judging from the current situation, China's per capita beer consumption has increased greatly, and it is expected to rise from the current 30 liters/person to 40 liters/person to 50 liters/person in the next few years. From XX to XX, the beer industry is facing good development opportunities: the sustained and rapid development of the national economy and the improvement of urbanization level have created huge demand space for the development of the industry; Major development strategies, such as developing the western region, revitalizing the old industrial base in Northeast China, promoting the rise of central China and building a new socialist countryside, have created new development opportunities for the beer industry. The acceleration of the integration of global economy and regional economy has created conditions for China beer industry to allocate resources and open up markets in a wider scope.
The Report on Financial Analysis and Market Research of China Beer Industry in XX-XX was written by China Industry Consulting Network. On the basis of a lot of detailed market research, it is mainly based on the authoritative information of National Bureau of Statistics, General Administration of Customs, National Development and Reform Commission, China Food Industry Association, china alcoholic drinks association, China Economic Monitoring Center, China Industrial Consulting Network and related media. The development, market status, industry prospect, competition, import and export of China beer industry were studied in detail, the development trend of beer raw materials was analyzed, and the future development direction of China beer industry was accurately predicted. At the same time, according to the characteristics of the beer industry, this report conducted a comprehensive and detailed investigation from all angles, collected a large number of the latest first-hand data in the report, and used econometric models such as time series analysis, regression analysis and correlation analysis to make statistics and forecasts. This report is comprehensive and timely, with rich charts, in-depth research and intuitive comparative analysis. It provides accurate market intelligence information and scientific decision-making basis for beer production enterprises and related enterprises to gain insight into opportunities in the fierce market competition and adjust their business strategies in time according to market demand, and provides accurate market intelligence information and scientific decision-making basis for strategic investors to choose appropriate investment opportunities and corporate leadership to formulate strategic plans. At the same time, it is also of great reference value to the bank credit department.