Among all the components of budget management, budgeting is undoubtedly the basis and starting point of the whole fund budget management system. Enterprises can establish multi-level capital budgets according to their own needs. The management of an enterprise is responsible for the budget preparation at each level, and the budget preparation at the lower level should report to the higher level. By establishing a multi-level capital budget system, the accuracy of enterprise cost accounting and budget preparation can be improved, the cost of enterprises can be further reduced, the budget goal can be more scientific, and the budget responsibility can be implemented. If an enterprise has subsidiaries and overseas institutions, the enterprise can ask the subsidiaries and overseas institutions to give feedback to the enterprise on the operating conditions, the implementation of capital budget and the current situation of funds, which is beneficial to the enterprise to strengthen fund management and budget preparation.
Enterprises should improve the accuracy of capital budget. Because the capital of an enterprise may suddenly change, the preparation of capital budget will also change accordingly, which is a dynamic preparation process. Enterprises can prepare cost budget, profit budget, sales budget and cash budget according to previous historical data. Through the preparation of these budgets, the accuracy of enterprise budget preparation can be improved, so as to improve the accuracy of enterprise capital budget preparation and improve the efficiency of capital use. The preparation of capital budget needs to be revised and discussed. All departments of the enterprise submit preliminary budget preparation to the higher authorities. After being revised and approved by the superior competent department, the department can readjust the budget preparation, thus forming a bottom-up and top-down budget preparation process, which will be more in line with the current situation of the enterprise. For example, an enterprise can submit its annual capital budget for the next year in June 165438+ 10 every year, next month's capital budget on 26th every month and tomorrow's capital budget the day before. Enterprises should also prepare cash flow statement to improve the effect of capital budget management. Through the cash flow statement, enterprises can grasp the current situation of funds and the flow direction of funds.
2. Strengthen the evaluation and encouragement of capital budget.
The evaluation of capital budget is particularly important for capital budget management. Without the evaluation of capital budget, the capital budget of enterprises may become a mere formality, and capital budget management will become an empty talk. For the capital budget, enterprises should conduct assessment and supervision. Capital budget evaluation is the evaluation and examination of the budget implementation of all departments and employees in enterprises. Through the assessment and evaluation of capital budget, we can supervise the implementation of capital budget and strengthen the internal control level of enterprises. All departments and employees of the enterprise should actively implement the capital budget plan and report the implementation of the capital budget plan to the enterprise in a timely manner, which is conducive to the enterprise to understand its capital operation, production and operation. The assessment and evaluation of capital budget is the basis of the next capital budget of enterprises, which provides rich information and practical experience for the next capital budget preparation of enterprises. The capital budget plan provides a clear goal for all departments and employees of the enterprise to achieve in a certain period of time, and provides an assessment standard for evaluating all departments and employees of the enterprise. The implementation of the capital budget plan is an important indicator of performance evaluation. Strict assessment and evaluation of the capital budget plan can, on the one hand, confirm the achievements of all departments and employees of the enterprise through the comparison between the capital budget plan and the actual operation of funds, find out the existing problems and analyze them, find out the reasons and improve the related work of the enterprise. On the one hand, you can
Reward or punish employees fairly, so as to arouse the enthusiasm of all employees in the enterprise. For example, the payment plans of all departments in the secondary units of an enterprise are reported to the financial department of the secondary unit, and the financial department of the secondary unit is reported to the financial department of the company. After the financial department summarizes the capital plan reported by the secondary unit, it balances the capital plan of the whole company according to the production and operation plan and the technical transformation investment plan and reports it to the chief accountant. After the chief accountant agrees, it will be reported to the enterprise group, and it will be implemented after the enterprise group approves it. Then the enterprise will assess the secondary units on a monthly basis to assess the capital income and expenditure of the enterprise respectively. If the accuracy of the plan is between 90% and 1 10%, the prize will not be deducted in the current month, and 3 points will be deducted from the assessment unit for each time it exceeds the plan 1%.
Through this assessment system, we can strengthen the management of capital budget and improve the efficiency of capital use.
3. Strengthen the quality and code of conduct of enterprise financial personnel.
The control of enterprise financial practitioners is the core of strengthening accounting internal control. To strengthen the internal control of enterprises, first of all, we should take the standard of "Professional Ethics of Financial Practitioners" as the code of conduct for financial personnel. Enterprise financial personnel should strictly implement the provisions of the enterprise budget system, according to the actual situation of the enterprise, do a good job in the basic work of capital budget preparation, and lay the foundation for enterprise capital budget management. Financial personnel should also pay attention to collecting, sorting out and analyzing the relevant basic data of enterprises in peacetime, which can improve the accuracy of capital budget preparation, strengthen capital budget management and improve the efficiency of capital use. Enterprises should strengthen business training for financial personnel in peacetime and improve their professional skills. Through the training of financial personnel, they can understand and master the laws and regulations related to their work, increase their professional knowledge and improve their professional level. The financial personnel of the enterprise shall prepare the cash account book and deposit journal of the enterprise, and check the deposit journal with the bank to understand the reasons for the outstanding items. Enterprise financial personnel should have good quality and high ideological consciousness, master the relevant knowledge of fund raising and fund utilization, and make contributions to the budget management of funds. In daily work, financial personnel of enterprises should consciously abide by the rules and regulations of enterprises and dare to stop and expose violations. Enterprises should establish a reasonable incentive and restraint system, improve the enthusiasm of financial personnel and give full play to the role of financial personnel.
4, the implementation of centralized fund management system.
The centralized fund management information system is a new system. With the help of network technology, it extends the settlement counter of financial companies to the computer terminals of member companies, and changes the traditional counter settlement business of financial companies into electronic settlement business, so that member companies can handle settlement business efficiently, safely and conveniently without leaving home. The implementation of centralized fund management system in enterprises can reduce the interference of human factors and provide technical guarantee for the safety of funds. At the same time, banks and enterprises will be organically combined to standardize the business process of unified fund management and realize the sharing of settlement information resources. No matter where you are, you can know the settlement information and capital plan implementation of each enterprise through the centralized fund management information system (TMS system) of Sinopec Group. The principle of centralized management of enterprise funds includes the principle that the ownership, income and use right of funds remain unchanged.
The principle of living within one's means, the principle of determining expenditure by income, the principle of budget control, the principle of separating revenue from expenditure, the principle of unified leadership, centralized management, hierarchical management and individual responsibility.
Using the direct connection technology between finance and banks, the financial company's fund settlement will be extended to external commercial banks, and the financial company can handle the related business of fund receipt and payment for all member enterprises without opening an account in different places. Because there is no fund transfer fee for off-site settlement through financial companies, all off-site payment services are equivalent to local businesses. At the same time, member enterprises can handle external fund collection and payment at any time through financial companies without opening entity settlement accounts in commercial banks, which will play a positive role in improving the efficiency of fund business and speeding up capital turnover. By establishing external bank sub-accounts, financial company accounts and
The corresponding relationship of multi-level fund accounting accounts in an enterprise not only realizes the centralized management of funds at the whole level of the group, but also helps to realize the centralized management of funds at the enterprise level. It can calculate all kinds of fund receipt and payment information into the internal fund accounting accounts of the subordinate units of the enterprise in real time, thus realizing the fund income of the enterprise and its subordinate units, which not only can clearly enter and exit, but also provides practical and effective technical means for defining the responsibility of fund management at all levels of the group, refining fund accounting, strengthening internal management and building a horizontal and vertical fund accounting system of the group company. In the process of business handling, the idea of flat management is embodied in the form of the process, and the authority is embodied in the process. The post role of the fund manager is set in the business process. Combined with internal control measures, the operators in each management position can only handle business within the preset authority, and must reflect the management monitoring requirements of the group headquarters and enterprises through the preset management control nodes of the system, so as to improve management efficiency and control operational risks.