abstract:
In recent years, with the improvement of China's economic level, enterprises, as an important part of China's economic development, have also shown a good development trend.
The expenses arising from the daily operation and management of enterprises in the development process will be reflected in the financial statements, but the relevant investigation and research results show that many enterprises have supervision and management machines in financial accounting management.
The system is not perfect, the budget method is unreasonable, and the risk awareness is not strong. In view of the above problems, this paper puts forward corresponding solutions, hoping to provide reference for enterprise financial managers.
Key words:
Enterprise; Financial accounting management; Problems; Countermeasures
At present, all kinds of enterprises have sprung up in the wave of market economy development, and the popularity of Internet technologies such as cloud computing and big data has provided a broader space for enterprise development.
Fierce market competition is accompanied by financial risks, among which financial accounting management is particularly prominent in enterprise management, so enterprises want to achieve stable and rapid development by analyzing financial management.
In order to improve the economic benefits of enterprises, scientific and reasonable financial plans should be made according to the actual situation of enterprise development.
First, the problems in enterprise financial accounting management
1. Insufficient supervision and management mechanism
Financial management is the core of enterprise financial accounting management. However, many enterprises pay too much attention to budget preparation in financial management, ignoring budget analysis and budget implementation, which often leads to budget deviation and arbitrary adjustment and increase of budget.
The most important thing is that the Budget lacks an effective monitoring mechanism. In the long run, budget preparation and implementation will be separated. If the enterprise does not establish a correct concept of project performance evaluation in this process, it will waste budget funds at will, thus reducing the efficiency of fund use.
2. The budgeting method is unreasonable.
At present, many grass-roots units adopt the method of base+growth, and seldom take time to consider whether the base is scientific and reasonable, let alone analyze the factors that changed the project in that year.
Even some units exaggerate expenditure items and inflate budget expenditures in order to increase the interests of their own departments.
In terms of large-scale special funds, senior leaders become the umbrella of interests, and the quotation is extremely high when reporting the amount of funds required, and there is no strict procedure for the approval process.
Some enterprises often lag behind in the release of budget targets, and it is precisely because of the target release time that there is no corresponding constraint basis in the use of funds. It often happens that the budget funds of that year are used up before the target is issued, and eventually a large number of budget gaps and deficits are formed.
3. No strong sense of risk
Some small and medium-sized enterprises do not have abundant funds, or even set long-term goals for their future development, so they lack a comprehensive and correct understanding of various risks encountered in the process of enterprise development.
It not only increases the difficulty of enterprise development, but also damages the economic interests of enterprises to a certain extent, which is not conducive to the future development of enterprises.
Second, to solve the problems of enterprise financial accounting management countermeasures
1. Improve the internal control management of enterprises and improve the quality of financial personnel.
Internal control is an indispensable part of financial management. Strengthening internal control management of enterprise finance can effectively enhance various risk prevention capabilities.
To ensure the perfection of various systems in internal control management, as the basis of improving internal control management, is conducive to improving the financial management level of enterprises.
As we all know, one of the important systems of enterprise financial internal control management, namely accounting control system, needs to establish enterprise internal control mechanism to realize authorization, examination and approval under the condition of clear division of responsibilities.
Only by implementing the systems of business separation, business processing and accounting records separation, audit supervision and business processing separation, and accounting records separation from property custody can the accounting internal control objectives be realized.
In the process of enterprise financial management, it is necessary to strengthen bill management and further standardize invoice management while doing accounting control. Therefore, it is necessary to formulate relevant invoice approval authority and approval system to implement specific management responsibilities to individuals.
Enterprises should also hire competent and experienced financial and accounting managers for the society.
Regular assessment of financial personnel's professional level requires financial personnel to have relevant working experience in accounting and finance, as well as the efficiency and rigorous working attitude of enterprises, in order to give full play to their roles in financial work.
2. Use the correct budget method to improve the financial budget effect.
Budgeting is an important part of financial management, and enterprises should change their budgeting methods to improve the financial budgeting effect.
Zero-based budgeting can be used for this, which is also called? Zero-based budget and plan? , break the traditional concept of budget base, that is, analyze and compare the previous year's
Actual revenue and expenditure, so as to find out the law of revenue and expenditure and list it as the basic reference for preparing the budget year.
After that, learn more about the funding data related to the preparatory work, accurately grasp the information of the activities that need to be spent this year, draw up the standards of public funds and personnel funds, and ask for work at the same time.
The staff put forward the unfinished project budget application and the fund report and feasibility study report that the new project needs to submit, and then comprehensively analyze the budget plan according to the budget preparation, and comprehensively plan the school's work plan for the new year.
3. Strengthen financial accounting supervision and management, and raise awareness of financial risks.
Enterprise budget should strictly control expenditure and strengthen supervision.
First of all, we must investigate and analyze the actual situation. Before compiling the budget, we should carefully analyze the implementation of last year's budget and find out the existing problems. Then we should fully understand the fiscal policy formulated by the state, so as to increase the rationality and feasibility of next year's budget.
Secondly, the use of funds should be based on the implementation of budget projects, as well as the budget implementation objectives of the management department, the implementation of a single approval and a single account system, leading the strict approval of projects with large amounts of funds.
Adhere to the management change from single accounting to budget management, learn to adhere to the consistency of ideas such as approving money, spending money and managing money, and avoid financial risks.
Enterprises should formulate corresponding financial accounting rules and regulations according to the actual financial situation, speed up the control and management of financial execution, regularly check the budget implementation, find existing problems and solve them.
Only in this way can the authority and seriousness of financial management be established, and more importantly, the departmental budget submitted by the financial department can meet the requirements of enterprise development goals.
In addition, in order to achieve economic benefits in the fierce market competition environment, enterprises should learn to be good at monitoring the financial situation of enterprises at any time in financial accounting management, and establish risk early warning on this basis, which can reduce the incidence of enterprise risks.
At the same time, we should also learn to judge all kinds of risks, especially for the inevitable risks, and establish an early warning system to minimize the losses caused by risks, so as to make preventive plans and solutions.
Third, the conclusion
In a word, financial accounting management plays an irreplaceable role in the operation and development of enterprises. As a comprehensive management, it should be continuously improved to make enterprises adapt to the fierce market environment.
Under the background of further deepening of medical reform, the financial accounting management of enterprises should implement various improvement measures from a development perspective, promote the steady and rapid development of enterprises and achieve the goal of economic benefits.
References:
[1] Zhang Xiaolan. Problems and countermeasures in financial accounting management of small and medium-sized enterprises [J]. Oriental Corporate Culture, 20 15, (2).
[2] Cao Guangxi, Li Ling. Problems and countermeasures in financial accounting management of small and medium-sized enterprises [J]. China Management Informatization, 20 16, 19, (20): 12 ~ 13.
Financial Accounting Related Papers 2 Analysis of the Relationship between Financial Accounting and Tax Accounting
Abstract: The global economy has had an impact on China's economic market, and also put forward higher requirements for the work functions of financial accounting and tax accounting.
The working direction of financial accounting is based on accounting standards, and the working standard of tax accounting is tax law.
In the process of enterprise production and operation, both tax accounting and financial accounting play a vital role. Only by analyzing and fully coordinating the relationship between them can we give full play to their real functions and advantages.
Therefore, this paper will discuss the relationship and coordination between financial accounting and tax accounting in order to promote the all-round development of Chinese enterprises, and then promote the benign development of China's market economy.
[Keywords:] financial accounting; Tax accounting; Relationship; coordinate
With the further improvement of social and economic level and the continuous improvement of social legal system, people have a deeper understanding of financial accounting and tax accounting.
Only when financial accounting and tax accounting develop in harmony can they promote the sustainable development of enterprises and the prosperity of social economy.
In the actual work process, financial accounting and tax accounting are still very different. Relevant personnel need to distinguish their responsibilities and coordinate their relationships, so as to fundamentally improve the financial management level of enterprises and provide more accurate and efficient accounting information.
1 functional analysis of financial accounting and tax accounting
1.
Analysis of financial accounting function of 1
Financial accounting is an important part of enterprise accounting. Its main function is to count all kinds of financial information of enterprises, provide effective financial information for investors, creditors and relevant government departments, and manage them.
Financial accounting uses effective accounting methods to calculate the overall financial situation within an enterprise, which can provide effective reference suggestions and accounting information for enterprise decision makers.
Financial accounting is an important basis for the production, operation and development of modern enterprises, and also an important factor affecting the healthy and orderly development of enterprises.
The internal management level of an enterprise directly affects the comprehensive benefits of its operation and determines its development direction and market core competitiveness.
1.
2 tax accounting function analysis
Tax accounting is an accounting system produced by the cross combination of taxation and finance within enterprises.
The main function of tax accounting is to effectively count, calculate and manage the amount, reasons and declarations of taxes that taxpayers need to pay.
The working standard of tax accounting is the relevant tax laws promulgated by the state, and at the same time, it is necessary to ensure the accuracy of tax work and provide guarantee for not repeating taxation and not evading taxes.
2 the functional relationship between financial accounting and tax accounting
2.
1 Financial accounting is the basis of tax accounting.
Financial accounting is closely related to tax accounting, which emphasizes rigor. Therefore, in the process of tax accounting, financial accounting should be mentioned.
For all kinds of information reference, so as to achieve the purpose of accounting and supervising taxpayers' various economic activities based on financial accounting information, and fundamentally strengthen the standardization and scientificity of accounting management.
The overall economic activities of enterprises are closely related to the internal financial accounting, and enterprises and governments can grasp and understand the real operating and production conditions within enterprises through accounting information.
The national tax department can also grasp the degree of internal accounting information preparation according to the financial accounting information in time, and carry out good control and management of the enterprise.
At the same time, enterprises can use the financial accounting information provided by financial accounting to handle the corresponding tax accounting work, and the accounting structure obtained from financial accounting department should be flexible.
Used in the process of tax accounting, to provide protection for the production efficiency and comprehensive benefits of enterprises themselves.
However, in the actual operation of financial accounting and tax accounting, there are often many problems caused by timing difference, which puts higher demands on the staff.
In the process of financial handling, staff should strictly abide by the relevant national tax laws in order to help the rapid development of the national market economy.
2.
2. Corporate financial reports reflect the coordination between financial accounting and tax accounting.
The effective basis for reflecting the relationship between financial accounting and taxation is the financial report of the enterprise. Only in the actual work process of financial accounting and tax accounting will the relationship between them be close.
Only by full coordination can we improve the management level of enterprises, clarify the internal management objectives of enterprises, ensure enterprises to adapt to the law of economic market development, and further improve the comprehensive benefits of production and operation.
Usually, the main performance of the coordination between financial accounting and tax accounting is financial reporting.
Due to the restriction of tax accounting, financial accounting should strictly follow the relevant tax accounting regulations in the actual work process.
By comparing its liabilities and assets, an enterprise can fully reflect the difference between tax basis and book value, and make use of the income tax generated by this difference.
Accurately record the difference between total accounting income and income tax.
For example, in the process of calculating income tax, enterprise tax accounting needs to set up an effective deferred tax account, so as to properly handle timing difference and show the enterprise concretely.
The long-term assets and liabilities of the industry provide a guarantee for the coordinated development of the two, and fundamentally ensure that enterprises can better conform to the development law of China's economic market.
3 the difference between financial accounting and tax accounting
3.
1 Accounting objects are different.
In the practical work of financial accounting, the main object of accounting treatment is enterprise economic affairs with monetary measurement as the main object. Through correct financial accounting, enterprises will
Accurately reflect the real financial situation of the Ministry, but also show the real business situation and capital flow law of the enterprise.
At the same time, in the process of tax payment, in order to ensure the interests of enterprise creditors, national macro-control, investors, enterprise managers and other aspects, relevant personnel should strictly account for the investment, capital turnover and market withdrawal of enterprises.
In addition, in the process of tax accounting, the main accounting objects are very different from those of financial accounting.
It mainly accounts for tax-related economic activities such as tax revenue, income distribution, tax declaration and tax payment. At the same time, the main accounting objects of tax accounting are economic activities such as tax payment and capital flow.