1. Provide basis for enterprises to improve internal control system. The financial department in an enterprise is dual, with the characteristics of both service and management. The financial department plays a role in strengthening financial discipline, maintaining the seriousness of the financial system, controlling and preventing financial risks, reducing waste and losses, and continuously improving economic benefits. The responsibility subject of enterprise internal control is the leader, and the concrete implementer of internal control is the financial department, which can realize enterprise system, employee responsibilities and work objectives. Therefore, leaders need to give the financial department certain authority, clarify the position of the financial department in the internal functional institutions of the enterprise, and equip the financial department with staff with relatively high professional quality. Enterprises will encounter double changes of internal environment and external environment in the course of operation, which requires the financial department to formulate a management model that conforms to its own characteristics according to the overall changing trend of the market, meet the "three unifications" management requirements of "unified management, unified operation and unified accounting", ensure the scientific and reasonable income and expenditure of enterprises, enable enterprises to effectively manage manpower, financial resources and material resources, and give full play to the efficiency of resource use, thus improving the production and operation efficiency of enterprises.
2. Prevent the generation of non-performing assets. There are some problems in the use and management of enterprise funds, which are mainly manifested in the slow turnover of overall resources within the enterprise, and even the gradual shortage of funds, which will seriously restrict the sustainable operation and healthy development of the enterprise. Triangular debt is a difficult problem faced by most enterprises in China at present. Many enterprises have been mired in this crisis, which has seriously affected their capital turnover, and some have also affected their normal operations. In view of these phenomena, enterprises should take corresponding measures from the perspectives of market demand, fund management, reasonable arrangement and avoiding triangular debts. The basic idea should be to pay equal attention to both open source and throttling, constantly improve the internal control system and strengthen internal control, so as to optimize and adjust the industrialization structure of enterprises, thus effectively reducing production costs, improving operating efficiency, gaining price competitive advantages and being invincible in the fierce market competition. Expand financing channels for enterprises, raise funds needed for unit operation, continuously improve the speed of enterprise capital turnover, improve the efficiency of capital use, and prevent and reduce market operation risks. The financial department should track and supervise the flow of enterprise funds, make the use of funds open and transparent in every link, strengthen the preliminary investigation and feasibility analysis of investment, avoid blind investment of funds, and effectively prevent the derivation of non-performing assets.
3. Control financial risks and promote internal control. For enterprise leaders, the comprehensive evaluation report of financial status provided by enterprise financial department on a regular basis is an important basis for mastering enterprise management and making production and operation decisions. The role of financial department in modern enterprise management determines the operating efficiency and development direction of enterprises. The effective way to improve the internal control mechanism of enterprises is to organically combine financial analysis with management, give full play to the function of financial departments to participate in management and decision-making, ensure the effective implementation of various systems, effectively prevent and control various financial risks faced by units, and enable enterprises to operate safely and steadily. The problems encountered in enterprise management can be solved by the financial department first, and then the leaders decide how to deal with them after comprehensive consideration, which is conducive to giving full play to the role of the financial department as a staff officer, improving enterprise management mode and effectively strengthening internal control execution.
Second, give play to the role of internal control of the financial sector effective strategies
Based on the important position of the financial department in the process of enterprise management, in order to give full play to the role of the financial department in the internal control of group enterprises, the author believes that we can start from the following aspects:
1. Strengthen financial management with internal control as the main content.
(1) In order to realize their own sustainable development, enterprise management must update their business philosophy, keep pace with the times, be brave in innovation, constantly strengthen the construction of internal control mechanism, strengthen the internal control management mode with the financial department as the core, and formulate a sound financial management system in combination with the enterprise's own operating characteristics and actual situation to ensure the enterprise to achieve its overall strategic objectives. We should attach importance to the rational allocation of human resources, implement humanized financial management, and train specialized talents for the financial department of enterprises. Through various forms of training activities, encourage self-study, constantly improve the financial professional knowledge and skills of financial personnel, master the business process of financial management, standardize their post responsibilities, strictly implement the post human resource allocation, and equip professional financial personnel for important positions to conduct accounting and report preparation.
(2) The enterprise's financial management mode needs to conform to its own business development characteristics, and advanced ERP software can be used for management if conditions permit. Because of its powerful function, fast operation and wide coverage, ERP software can make the internal control of enterprises more perfect and the implementation effect more obvious.
2. Establish and improve the enterprise comprehensive budget management system.
Enterprises need to formulate a clear management plan and improve the overall budget management system of enterprises. The focus of enterprise internal management should be comprehensive budget management, and the effective establishment and continuous improvement of budget system is also conducive to the realization of enterprise capital operation and cost control. Realize all-round and whole-process supervision and control, so that all business management activities of the enterprise can be fully supervised before, during and after the event, so as to achieve the utilization effect of manpower, material resources, funds and time, thus better improving the management level of the enterprise and laying the foundation for realizing the development strategy.
3. Implement the internal control system with financial management as the core.
Enterprise management activities are ever-changing, which can be attributed to the management process and results of all economic businesses, and can be regarded as the result of enterprise capital operation. In the daily operation and management of an enterprise, most of the business of the financial department can be reflected in various financial indicators according to indicators such as prediction, decision-making, control, analysis and evaluation. Give full play to the role of a good helper of leaders and a good steward of enterprises, and provide decision-makers with the basis for assessing risks and making decisions.
4. Case analysis-Take Hongneng Group Company as an example.
Hongneng Group Co., Ltd., where the author works, is a large-scale comprehensive group management company with assets of 500 million yuan and an annual output value of 700 million yuan. Business involves construction, manufacturing, design, supervision, construction, commerce and leasing. There are dozens of wholly-owned subsidiaries under the control of the same parent company, and the group company adopts a unified management method for the business and financial management of the subsidiaries (unified management by the group specialized agencies). In recent years, with the outbreak of the financial crisis, combined with the State Grid, comprehensive risk management has been listed as an important part of the financial intensive management of State Grid Corporation, and online risk monitoring has been carried out. Based on the financial department, the group company gives full play to the role of the financial department in the internal control of the group enterprise. Effectively integrate the company's financial internal control resources and means within the enterprise, establish a comprehensive risk management system, fully consider the needs of information construction and financial intensive management of the group company, appropriately highlight financial audit and tax risk management, and systematically introduce relevant systems such as detailed rules for the implementation of financial internal control and comprehensive budget management measures on the basis of reference to the current management system, thus forming a sound financial internal control system of the group company. Through relevant training and special lectures, customers' related personnel can deepen their knowledge and understanding of internal control during the construction of financial internal control system, thus playing a good role in implementation and control. Although internal control is a very complete framework system, the key points of its internal control system construction will be different for different enterprises, but the core lies in giving full play to the role of the financial department, strengthening internal control and developing steadily in the fierce market competition.
Fourth, summary.
To sum up, the financial department is an important functional department of the unit. In the process of enterprise management, we should constantly strengthen the management and internal control role of the enterprise financial department, give full play to the financial management and supervision functions, ensure the effective implementation of various systems, and improve the efficiency of fund use; Actively advise leaders to ensure the normal development of production and business activities of enterprises, so as to continuously enhance the competitiveness of enterprises in market economic activities and realize the sustainable development of enterprises themselves.