Law is the basic guarantee for regulating and regulating the socialist market economy. Scientific and effective assessment and avoidance of various legal risks has become one of the important aspects of the daily work of enterprise financial personnel. This paper first briefly introduces the basic contents of enterprise legal risks, then analyzes the main reasons of enterprise financial personnel legal risks, and finally puts forward some countermeasures and measures on how to further avoid the legal risks existing in the work of enterprise financial personnel.
Keywords: legal risk countermeasures, suggestions, financial personnel
I. Introduction
Generally speaking, the legal risk we refer to mainly refers to the possibility of adverse legal consequences contrary to the expected goal due to irregular specific legal acts in the process of law enforcement. As can be seen from its basic definition, legal risk involves all aspects of enterprises and runs through the whole process of production, operation and daily management of enterprises. From the causes of the formation of corporate legal risks, it can be mainly divided into illegal risks and uncertain legal risks. Among them, the illegal risk is mainly due to various illegal problems caused by subjective factors of personnel at all levels of the enterprise, which can refer to negligent behavior or intentional behavior; Uncertain legal risk refers to a series of legal problems caused by the uncertainty of law itself, which leads to the lack of sufficient certainty when enterprises choose legal schemes. In order to effectively realize the established development strategy and business objectives in the socialist market economy environment, enterprises must abide by the law and discipline, and at the same time, they must be able to scientifically analyze and evaluate all kinds of legal risks faced by enterprises in a period of time, and formulate targeted measures to avoid and deal with them, that is, legal risk management. As financial workers belong to the category of enterprise core personnel and are the main practitioners and managers of enterprise internal control, how to effectively avoid the legal risks existing in the work of financial workers is very important for the sustainable and healthy development of enterprises, which has largely become one of the bottlenecks that must be solved in the current enterprise development.
Second, the main reasons for legal risks of corporate financial personnel
(1) Legal risks caused by subjective intentions of financial personnel
Combined with the legal risk of financial personnel in recent years, the legal risk caused by subjective intention is on the rise and shows a certain universality. To some extent, this process of legal risk caused by the subjective intention of enterprise financial personnel is actually a crime, which must be highly valued by all levels of enterprises. Due to the lack of sufficient legal awareness and firm ideological defense against all kinds of temptations, enterprise financial personnel, driven by expanding selfish desires, disregard the rules and regulations of the state, government and enterprises and take risks to engage in various illegal operations. For example, the cashier of an enterprise intercepts the daily operating income without authorization, illegally transfers the enterprise funds into personal accounts by taking advantage of his position, and the financial personnel misappropriate and occupy the public property of the enterprise, and evade taxes through various channels and forms. The person in charge of corporate finance believes that employees seek and distribute benefits, resulting in a large loss of state-owned assets. Although in practical work, the vast majority of financial personnel will not take the initiative to touch all kinds of legal red lines, but this kind of legal risk belongs to the category of duty crime, once it happens, it will cause very serious consequences.
(2) The legal risks caused by financial personnel being forced.
All kinds of legal risks caused by financial personnel under various external pressures are common in the current economic development and enterprise management, which has largely become the main reason for the legal risks of Chinese enterprises. Because the financial personnel of an enterprise are often the main participants in various economic activities of the enterprise and occupy the core position in the daily operation and management of the enterprise, the personnel of all departments and levels of the enterprise have to deal with the financial personnel more or less in order to better promote their daily work. Moreover, at present, the financial work of many enterprises in China lacks sufficient independence, which will inevitably be interfered by various forces and deviate from their normal development channels, leading to various legal risks. For example, some business leaders simply pursue the maximization of business interests, forcing financial personnel not to do accounting treatment on some income of enterprises, thus evading taxes; In order to defraud more bank loans, the financial personnel of some enterprises tamper with the financial statements and data of enterprises privately in accordance with relevant requirements.
(3) Legal risks caused by unintentional negligence of financial personnel.
The daily work of financial personnel is trivial, not only dealing with all kinds of data statistics and account reimbursement within the enterprise, but also dealing with the external environment. It is precisely because of the complexity of the work that financial personnel will inevitably have some negligent behaviors without subjective consciousness, which will lead to certain legal risks. This is also very common in practical work, which has caused great harm to the quality of work and personal development of financial personnel. On the one hand, financial personnel often have a certain mode of thinking in their work, and work according to their long-term accumulated experience, ignoring the study and mastery of the latest legal knowledge and workflow, and failing to update their ideas and concepts in time, which makes the final work result inconsistent with the actual requirements; On the other hand, when dealing with some daily chores, financial personnel will gradually relax their vigilance, lower their work standards, and do not strictly follow the operating rules and procedures, thinking that it is only a trivial matter and will not have an impact on the overall situation, thus laying a hidden danger for the emergence of legal risk problems.
Third, some measures to avoid the legal risks existing in the work of enterprise financial personnel
(1) Strengthen ideological understanding and improve the rigor of financial work.
Under the background of the continuous improvement of China's socialist market economy, the daily business activities of enterprises have been more legally guaranteed and standardized, but at the same time they will face more legal risks. Therefore, enterprise financial personnel should actively adapt to the changes of market economy and enterprise development, strengthen their ideological understanding, constantly enhance the rigor of enterprise financial work, and lay a good foundation for avoiding all kinds of legal risks ideologically and conceptually. First of all, financial personnel should strengthen their understanding of the importance of their work. Financial work may not be the center of the daily work of an enterprise, but it can have a direct and far-reaching impact on the work center of an enterprise. Financial work is the general gateway of enterprise economic behavior and must be treated with rigorous and meticulous attitude. Secondly, financial personnel should strengthen their understanding of the dangers of various legal risks, some of which are criminal acts, and their serious consequences will soon be reflected, which will have a direct adverse impact on personal development; Some legal risks are very latent and will have a serious impact on the future operation and development of enterprises. Financial personnel must establish the seriousness of legal risks and amplify all kinds of legal risks in order to improve their ideological attention.
(2) Optimize the processing flow and improve the regularity of financial work.
Enterprise financial work has a set of operating procedures that are completely in line with its own reality, which is an important institutional basis to ensure its legitimacy and a key factor to effectively avoid legal risks. In the actual work process, financial personnel should strictly implement the laws, regulations and rules of the enterprise, and constantly optimize the workflow according to the actual situation to further improve the standardization level of financial work. First, we must strictly control the examination and approval, especially when dealing with various financial signatures, we must fully consider and weigh various factors and fully anticipate possible situations. For example, when dealing with all kinds of expenses claimed by business leaders, we must strictly follow the relevant operating procedures and never understand the leaders' intentions by ourselves. Reimburser? And then what? Payee? When the financial signature replaces the signature of the business leader, it not only does not conform to the financial work regulations, but also puts the financial personnel themselves at a disadvantage in the subsequent resignation review process. Second, we should do a good job of backing up all kinds of financial data. We should always back up all kinds of financial data and some important financial evidence, so that we can not only show our innocence when problems arise, but more importantly, we can effectively avoid all kinds of legal risks.
(3) Strengthen study and education to improve the scientific nature of financial work.
On the one hand, financial personnel should actively strengthen their own ideological and moral education, enhance professional ethics, often learn all kinds of legal risk accidents and cases, always alert themselves with fresh lessons, improve their ideological understanding, consciously resist all kinds of violations of law and discipline, strictly control their own selfish desires and greed, never touch the legal red line, and always ensure that their actions are within the legal framework; On the other hand, financial personnel should constantly strengthen their business skills learning, actively update their knowledge of financial work in combination with the changes in the market economy environment and enterprise development strategy, arm themselves with the latest working concepts and practical skills, keep up with the development and changes of relevant laws and regulations of the state and the government, and reflect them in practical work to avoid blindness in understanding and arbitrariness in behavior, so as to improve the effectiveness of work and make various legal risk management measures effectively play their due guiding role.
Four. conclusion
It should be noted that enterprise financial personnel will face all kinds of legal risks in their work, but the legal risks are global, and their causes and influence range run through the whole process of enterprise daily operation, and are restricted and influenced by various factors, not just enterprise financial personnel. Therefore, when dealing with all kinds of legal risks, enterprises should not only focus on corporate financial personnel, but also actively mobilize the strength of all aspects of enterprises, comprehensively analyze and evaluate potential risks and problems, formulate and improve the legal risk early warning system in a targeted manner, and effectively ensure the effective implementation of various measures.
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