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Financial paper model essay 1: Problems and measures of enterprise financial risk management Abstract: With the development of market economy and the deepening of enterprise reform, the competition among enterprises is becoming increasingly fierce. In the face of fierce competition, enterprises must strengthen financial risk management if they want to increase their own economic interests and expand various businesses. However, due to the lack of effective management methods, there are still many problems in enterprise financial risk management, such as insufficient understanding and backward concept consciousness, which seriously restricts the development of enterprises. Aiming at the common problems existing in the financial risk management of enterprises at this stage, this paper puts forward some targeted solutions.

Keywords: corporate finance; Risk management; Problems and measures

First, corporate financial risks and their characteristics

1. The concept of enterprise financial risk

Financial risk refers to the uncertainty brought by the financial activities of an enterprise to its financial results. With the rapid development of China's market economy, the original system is becoming more and more imperfect, which has not adapted to the rapid development of the economic system. This has brought higher financial risks to enterprises, and it is obviously incorrect to simply think that the financial risks of enterprises are the loss of actual or potential economic interests of enterprises.

2. The basic characteristics of enterprise financial risk

* * *1* * Risk uncertainty. Financial risk is only a possibility, which lies in financial work. Only when the conditions are ripe will this potential risk be transformed into a real loss.

* * * 2 * * Objectivity of risk. Financial risk is the possibility that an enterprise will suffer losses due to the existence of uncertain factors, and it is a feature in the process of objective events.

* * * 3 * * Severity of the risk. No matter what kind of risk becomes a real loss, the consequences are very serious. The distortion of financial information will not only damage the corporate image, but also hinder the effective allocation of social resources, hinder the healthy development of market economy and bring great harm to the national economy.

* * * 4 * * Risk prevention. Financial risk is not unpredictable, and people can analyze it according to financial data, so as to predict and evaluate the possible risks in enterprises.

Second, corporate financial risk management problems

1. Insufficient attention to financial risks, lack of risk management system.

Financial risk management involves a wide range, which requires comprehensive statistics and analysis of financial planning and fund use of various departments. The whole process needs the active cooperation and effective participation of all departments and employees of the unit. However, in the actual process, most enterprise managers do not pay enough attention to the financial risk work, and do not issue corresponding financial reporting instructions to all departments within the unit, which leads to the inability to carry out financial work in a timely and effective manner, thus failing to do a good job in fund statistics, laying a security risk for financial management. There are also some leaders who have a wrong understanding of risk management. They believe that financial risk management is only a part of accounting work, and it is not necessary to allocate specialized personnel for statistics and management, but can be completed by the financial department. However, due to the limitation of professional ability, many employees in the financial department don't know much about risk management, so they are easy to muddle through in their work and can't effectively avoid financial risks.

2. The risk management method is simple and lacks scientificity and strategy.

The above-mentioned risk management needs the coordination of all departments and employees within the enterprise, which fully shows the huge workload. Therefore, it takes a long time to do a good job in financial risk management, and the process is relatively cumbersome. This leads to the lack of detailed investigation and evidence collection in the management process of some financial departments. In order to save time and reduce work tasks, it often takes only one or two months to complete risk management, which is not scientific and reasonable. Some enterprises are backward in management concepts, and still use traditional budget methods to calculate financial risks as the main basis of risk management. With the development of enterprise's financial structure, this traditional method has not adapted to the needs of the times, which makes financial risk management lose its scientificity and comprehensiveness.

Third, specific measures to strengthen enterprise financial risk management

1. Strengthen the understanding of risk management and build a risk management system.

Various problems in enterprise financial risk management are largely related to the lack of understanding of financial risk management by enterprise leaders and traditional conservative management methods. Therefore, enterprise leaders should strengthen their theoretical study, change the traditional financial management mode, and use modern, scientific and standardized management mode to promote the healthy development of financial risk management. In the process of financial risk prediction, we should strictly follow the normative requirements of relevant national laws and regulations, refine the financial budget of the department, establish the awareness of financial personnel to know and abide by the law, and fundamentally put an end to the problem of inaccurate financial risk management. Within the enterprise, it is necessary to establish and improve a standardized financial risk management system as soon as possible, and provide a solid foundation and legal guarantee for enterprise risk management from the institutional level.

2. Strengthen risk management and refine the content of enterprise financial control.

Financial risk management is related to the whole enterprise's financial budget, financial statements, financial division of labor and a series of work, which is the basis of financial management and the key to affect the future development planning and business expansion of the enterprise. If the financial department of an enterprise wants to do a good job in budgeting, it should first start with basic work such as account statements and financial statistics, so as to lay a good foundation for financial risk management. Secondly, strengthen the communication and exchange of financial information and budget information among various departments within the unit, ensure the timely dissemination of information, and prevent the occurrence of repeated budgets and missed budgets. Thirdly, according to the different division of functions of each department, based on the financial budget of the previous year and the financial expenditure of that year, the preliminary annual plan statement is formulated to fundamentally reduce the probability of financial risks. Finally, the financial budget department should conduct a detailed review of the project budget and plan statements, especially to optimize the details to ensure the integrity and scientificity of financial risk management.

3. Establish financial early warning analysis index system.

Financial early warning system is a real-time monitoring system for potential risks in enterprise management activities based on enterprise informatization. It runs through the whole process of enterprise management activities. Based on the financial statements, comprehensive business plans and other relevant financial information of the enterprise, it uses the theories of accounting, finance and enterprise management to find the risks existing in the enterprise and issue an early warning to the managers. It is interdependent and complementary with the financial evaluation system. Therefore, it is particularly necessary to strengthen enterprise financial risk management and establish and improve financial early warning system. First of all, we should establish a short-term financial early warning system and prepare a cash flow budget. Secondly, it is necessary to establish a financial analysis index system and a long-term financial early warning system. Thirdly, we should take appropriate risk strategies in combination with the actual situation.

Four. conclusion

As an objective existence, enterprise financial risk has potential and great commercial harm. Especially in the critical period of China's economic and social transformation, the market risks faced by enterprises have increased significantly, which has aggravated the probability of financial risks to some extent. Therefore, enterprises should strengthen the understanding of financial risk management from top to bottom, establish a scientific, reasonable and effective risk prevention and control system and emergency treatment methods to ensure the financial security of enterprises. At the same time, we should attach importance to the important role of financial work in enterprise development, continuously strengthen personnel training and management technology, and improve the enterprise financial risk management system as soon as possible according to the actual development needs of enterprises.

References:

Zhou Defeng. Discussion on Financial Risk Management of Construction Enterprises [J], Chief Accountant of China, 20 13 * * * 8 * *: 79-8 1.

[2] Bian, a native of Zhoushi. Discussion on strengthening the financial risk management of real estate enterprises [J], Jiangsu Business Theory, 20 1 1 * *1* *1* *123.

[3] Ma Yuhong. Discussion on enterprise financial risk. New Finance, 2011* *11* *: 78.

[4] Huang Yujie. Discussion on financial risk management of listed companies [J], Modern Economic Information, 2012 * * *18 * *: 86-87.

Fan Wen-er on Finance: Strategies for Solving the Problems of Internal Control of Township Finance Abstract For towns and villages, because they belong to the most basic service institutions in China's administrative system, they occupy an absolutely important position in terms of foundation and work difficulty. Especially in recent years, with the in-depth development of economic transformation, the state has continuously increased the level of financial input to villages and towns, and put forward some new requirements for their financial work. Under this background, this paper mainly discusses the problems and countermeasures based on the internal control of township finance, hoping to become a shallow reference.

Keywords township * * *; Finance and finance; Internal control management; Problem countermeasure

I. Introduction

As the end of China's administrative system, the internal control of township finance also belongs to the main undertaking point and application point of China's financial system management extension, which is related to the stable development of township economy, the improvement of farmers' and herdsmen's lives and social stability. In recent years, in view of the intensification of the contradiction between urban and rural dual structure in China, the state has actively implemented the fiscal policy of "cities feed back rural areas and industries feed back agriculture", and the modernization of most rural areas, pastures and other areas has begun to be put on the agenda. Therefore, for the internal control of township finance, the problems and difficulties it faces in daily management are becoming more and more serious. From the analysis of specific reasons, most of its problems are mainly caused by the rigidity of traditional management mode. Therefore, starting from several common problems, this paper puts forward some suggestions and countermeasures for the problems, which has certain significance.

Second, the current problems in the financial management of villages and towns

* * * A * * * lacks the correct management means of special funds.

At present, with the acceleration of China's urbanization process, the state's support for "agriculture, rural areas and farmers" is increasing, and for these finances, it is generally necessary to build special funds in villages and towns. For example, special funds such as returning farmland to forests, returning grazing to grassland, civil disaster relief and farmland and pasture water conservancy. In the context of more and more special funds, the township * * * inevitably needs to invest more manpower and material resources for management. If the township * * * lacks institutional guarantee for this part of the project management, the specific input of its human and material resources will inevitably be unclear, leading to the lack of correct management methods for special funds, which is prone to problems such as fund dispersion, cross-cutting, mutual crowding and adjustment. If these special funds are not effectively supervised and managed, it will be difficult to implement their financial resources.

* * * 2 * * Lack of correct financial internal control.

For the township financial internal control work, poor work is the most direct reason, which is reflected in all aspects of financial internal control management. Because the form is detailed and complicated, it has great difficulty and influence on the financial management of villages and towns. For example, incorrect account book management, illegal purchase, disposal and sale of fixed assets are common contents. Among them, for fixed assets, some township finances do not set up fixed assets accounts, and the purchase, sale and transfer of fixed assets are quite arbitrary, which seriously affects the safety, rationality and integrity of fixed assets.

* * * There is a great contradiction between fiscal revenue and expenditure.

In China's township-level * * * system, due to the implementation of the extensive and sacrificial development strategy in the past, there is a big gap in financial turnover, bank loans and rural funds in most villages and towns, which is mainly reflected in the characteristics of excessive loan amount, inability to repay on time and many precipitation problems. On the one hand, due to the lack of benefit analysis and recovery planning in the use of financial funds, on the other hand, due to the lack of correct planning in the project construction of some towns and villages, the use of funds is unhealthy. In addition, for some towns and villages, there is a serious surplus of personnel and unbalanced financial expenditure, which will cause the financial internal control work to be unable to proceed smoothly.

* * * Four * * * have vague debt and creditor's rights issues.

For some towns and villages, due to the long-term precipitation of problems, most of their debts and creditor's rights are in a disorderly state in quantity and ownership. It is mainly manifested in the long-term suspension of the current account, the difficult operation of some funds and the long-term precipitation, and the serious loss of some assets, all of which lead to the ambiguity of debts and claims and the inability to start internal control management. On the one hand, due to the nonstandard financial management of towns and functional departments, the accounts have not been settled on time, and some accounts have even been stopped for decades due to human factors. On the other hand, due to the incomplete procedures of some leaders in the process of leaving office, some creditor's rights and debts are not in an effective supervision mechanism.

Three. Suggestions on strengthening the internal control management of township finance

* * * * Effective financial supervision and internal control management.

For the internal control of township finance, effective supervision is an important countermeasure to put the work in place. Generally speaking, under the premise of strengthening effective supervision, the quality of its financial application and management will inevitably be greatly improved. In the specific financial supervision and management, we should not only attach importance to internal control, but also optimize the external environment, so as to promote the orderly financial internal control management. For example, for the internal control of special funds, all financial activities must be brought into the management norms of the system according to the specific use of funds, and comprehensive management and supervision must be implemented. Then, based on the internal control and restriction system, the specific responsibilities, rules and disciplines of each financial personnel in villages and towns are clearly defined. The use of any funds, the income and expenditure of funds, the inclusion and handling of subsidiary ledger purposes must be done in accordance with specific procedures, and financial management must be adhered to according to law.

* * * II * * Improve the internal control system