First, the connotation of enterprise financial accounting process

Accounting process is a series of activities taken by the financial department of an enterprise to meet the needs of enterprise management and development and to achieve financial accounting objectives. The whole process includes the collection, processing, storage, processing and output of enterprise financial accounting information and other management information. The quality of financial process directly reflects the quality and efficiency of enterprise management activities. The financial accounting process will plan and process all kinds of data in the actual operation of enterprises, discard some useless data and analyze some accurate data, so as to make a reasonable evaluation of the capital operation of enterprises in a period of time and provide guarantee for the normal operation of enterprises. With the prominent importance of financial management in the development of enterprises in the new era, financial accounting processes have also received unprecedented attention.

Second, the necessity and importance of optimizing enterprise financial accounting process

1. The existing financial process has many shortcomings.

The existing accounting processes of many enterprises are traditional financial accounting processes. These processes have been used for a long time, although they have met the needs of enterprise development for a period of time, but at present, this old financial accounting process has begun to expose many disadvantages, mainly in:

(1) In purchasing payment and marketing collection, the financial department does not have real information. As an independent accounting and fund management department, the financial department not only undertakes the accounting of funds, but also undertakes the supervision function of each fund. However, in the current enterprise financial management, there is little communication between the financial department and the business department, and the financial department lacks initiative and control consciousness. In purchasing, the financial department did not follow the delivery, in-transit and receipt of materials with the business department after paying according to the instructions, which led to the lag of accounting. The same is true of marketing collection. When to send out, when to receive and how to receive the goods of an enterprise is not only a matter for the business department, but also a matter that the financial management department needs to closely follow. Otherwise, it is likely to lead to inconsistency between accounting and actual situation.

(2) Decentralized operation of existing accounting processes. The process of enterprise financial accounting should be a systematic management process. However, under the existing accounting treatment mode, the collection and management of financial data are rather chaotic, and the data of all departments are reported for accounting. In this process, it is easy to appear disorder and lag of data collection. As the financial manager of an enterprise, the financial department should guide the specialized accountants to track, collect and summarize the data of all departments in a unified way, so as to avoid the inconsistency of the data, which will eventually lead to the financial data not accurately reflecting the real financial status and management status of the current enterprise.

(3) The existing accounting process control is lagging behind. The financial control of enterprises under the existing accounting process is often lagging behind, which is essentially an after-the-fact control, lacking the management idea of planning control in advance and making overall plans. At present, our enterprise has not made a good financial plan in advance in the implementation of specific matters, and it is far from enough to find problems only through financial accounting afterwards. The lag of accounting treatment will make the evaluation of enterprise financial management become the evaluation of financial activities that have occurred, which can not be controlled in real time. However, this kind of after-the-fact control can not play a positive role in the current business activities of enterprises, nor can it achieve the expected financial management effect.

2. Washing into the financial accounting process can better meet the business needs of enterprises. Optimizing financial accounting process is of great significance to enterprises.

At present, enterprise accounting management has entered a new stage, that is, the information stage. At present, information technology has become an important means of enterprise management. Optimizing financial accounting process and adopting more advanced process model can make up for the disadvantages of existing financial accounting process.

First of all, it can realize real-time monitoring of enterprise operation and give full play to the role of finance in restraining enterprise behavior. However, the current situation is that financial management can't timely and effectively understand a part of the enterprise, such as the control of "materials in transit". Due to the lack of communication between the material purchasing department and the financial department, it is difficult for the financial department to calculate the purchased materials in time and accurately. Secondly, it can help enterprises effectively control risks. Advanced financial accounting process can evaluate the production and business activities of enterprises in advance, and control the financial risks of the whole business process accordingly, so as to avoid enterprises falling into financial risks and ensure the business effect of enterprises.

Third, it can meet the needs of enterprise management. Advanced financial accounting process can make enterprise managers fully understand the operating results of enterprises from different angles, understand the competitive situation faced by enterprises, and provide more valuable accounting information for enterprise managers. In addition, the advanced financial accounting process can also ensure that all departments of the enterprise can enjoy information and improve the operational efficiency of the enterprise.

Third, specific measures to optimize the enterprise financial accounting process

1. Diagnosis and reorganization based on existing processes. The optimization of enterprise financial accounting process is not completely divorced from the original process, but based on the optimal design of the original process.

This requires detailed analysis and diagnosis of existing processes. It needs multi-angle and all-round analysis to summarize the problems existing in the process, summarize the diagnosis results and find out all the unfavorable factors in the process. After diagnosis, the existing process should be reorganized and redesigned. We should take effective measures to solve the problems existing in the existing process and redesign the process on the basis of ensuring its rationality. For example, in view of the problem that financial management is not in place in the current enterprise's physical assets management, we can establish ledgers for the financial management department and the material management department, implement regular reconciliation management, and then analyze the material use according to the inventory reconciliation results to ensure the complete and effective use of enterprise materials and improve the timeliness of financial management. For another example, in view of the current scattered manual management, a special financial data collection team and collection rules can be established to ensure that the financial department can grasp the first-hand financial information at the first time and improve the accuracy and integrity of financial management.

2. Information optimization with computer technology as the core.

(1) A unified data standard should be formulated to ensure the integrity and consistency of data. In financial accounting information processing, data processing is a very important work. Inconsistency and incompleteness of data in traditional accounting process is a prominent problem. The first step in establishing an information-based accounting process is to solve the data problem. Enterprises should formulate specific standards for data input, processing and output, ensure the standardization of accounting information through the establishment of data standards, compile corresponding financial management software, intelligently manage data structures such as enterprise vouchers, account books and statements, realize the electronization of enterprise financial information and accounting records, and improve the standardization and accuracy of financial management while improving management efficiency.

(2) Design timely demand procedures to ensure timely access to information. The traditional financial process plunders the order of business processes, which often leads to the inability to obtain some information immediately. Using computer technology to design timely demand program, the principle is to divide all accounting information into several events, and then form a program model, each event has its corresponding code. When the operators and managers of an enterprise want to get information about a specific event, they can wait for the command to be executed by inputting the code. Information demanders can get the information they need in a relatively short time.

3. It is very important to optimize the integration of business process and accounting process and realize the integration of business process and accounting process.

The significance of the enterprise can make the accounting personnel of the enterprise know more about the operation and management of the enterprise. Therefore, when optimizing the accounting process, we should promote the integration of the two. It is necessary to combine the business process and financial process of an enterprise and establish an information sharing platform, through which financial personnel can understand the operation of the enterprise and control all aspects such as contract signing, production and sales, payment and collection. The integration and optimization of the two processes can help business operators find risks in time and ensure the normal operation of enterprises.

4. Process optimization with emphasis on strengthening risk control of accounting process.

Another factor that can not be ignored in the optimization of accounting process is risk control. There are some risk factors in the traditional accounting process summary, and there are no effective risk prevention measures. When optimizing the existing process, we must consider this drawback, set up a risk assessment team and build a risk early warning system. It is necessary for a team composed of professionals to regularly review the risks of enterprise financial management, and find and eliminate the existing risk factors in time. The construction of risk early warning system can timely warn the enterprises when they have risks, and modify them according to the UDI process of early warning, so as to ensure the business safety of enterprises.

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