order

The basis of financial management is the objective existence of financial activities and financial relations in the production process of enterprises. It is a comprehensive management work to organize financial activities and deal with financial relations by using the form of value. Financial management is asset purchase, financing and asset management under a certain overall goal.

Financial management can be divided into fund-raising activities, investment activities, capital operation activities and distribution activities. Financial relationship refers to the economic interest relationship with all parties in the process of organizing financial activities, mainly including the relationship between enterprises and governments, enterprises and investors, enterprises and creditors, enterprises and transferees, enterprises and debtors, internal units of enterprises, enterprises and employees. Financial management is to coordinate all aspects of financial relations.

The goal of financial management can be summarized as survival, development and profit. In order to achieve enterprise goals, financial management should achieve profitability, earnings per share or shareholder wealth. With the development of market economy, especially capitalist market economy, financial management plays an increasingly important role in enterprises. The practice of enterprise management shows that financial management is the core of enterprise management.

Financial management is carried out in a certain environment. Financial management environment refers to various factors on which an enterprise depends for survival and development in its financial activities, and is an objective condition for its financial activities. It is conducive to enhancing the adaptability of enterprise financial management to the environment, achieving financial management objectives and improving financial management efficiency. In the current economic situation, financial management has become an important aspect of enterprise management, which directly affects the development of enterprises, even life and death.

Financial management is a highly technical subject, which requires strict financial managers, so financial managers need to pay more attention to the application of knowledge, play and practice innovation. Financial management aims to strengthen students' innovative ability, practical ability and flexible application of knowledge, and at the same time cultivate and improve students' ability to solve practical problems by applying financial management theories and methods in the process of enterprise financial management, so as to lay a solid foundation for students to further contribute to society.

Graduation practice is the last and most important lesson in our college life. It is the practice and application of what you have learned, and it is also a test for yourself. Then how to skillfully apply the knowledge we have learned to practice requires us to directly contact the enterprise, to further understand the actual situation of the enterprise through contact, to be familiar with and master the operating rules of the enterprise under the conditions of market economy, to understand the importance of financial management in enterprise management, and to improve the ability to analyze and solve problems. So, I chose a company as my internship.

I. Internship Location, Time and Task

(1) Internship location: xx Electric Power Equipment Installation Engineering Co., Ltd.

(2) Internship time: xx, xx to xx, xx.

(3) Internship tasks

1. Understand and master the basic theories and methods of financial forecasting and planning, and understand and master the basis of inventory management.

This theory and method;

2. Understand and master the basic theories and methods of cash and credit management, investment management and financing;

3. Understand and master the basic theories and methods of financial analysis;

4. Understand the company's operation process, learn to file tax returns, handle business, tax and other matters.

Second, the internship process and links

(A) the internship process

When I first entered the workplace, I was very uncertain. Although I am excited about the real financial work, I am still a little nervous when I am alone in a strange environment. I'm always worried that my bad work there will bring trouble to other employees. However, when I really came into contact with the actual work, it didn't achieve my expected results. I went straight to work without any training. Although I adapted to the life of the unit at first, I had to hand in financial information every day, which was so boring for several days in a row. I feel a little overqualified, without technical content, and I am a little impetuous at first.

After a week, I had more work and began to get in touch with deeper work. I began to authorize invoices to the local taxation bureau for customers, and learned the difference between the authorization of general enterprises and differential tax enterprises, as well as the basic knowledge of initial authorization, subsequent authorization and additional authorization of invoices. This makes me very happy, and also improves my work enthusiasm, and I gradually like this job.

Next, my work has further increased the technical content, handling industrial and commercial changes, tax registration, change, cancellation, invoice purchase and tax declaration for customers. Later, I was transferred to the ticketing field. Sometimes I was too busy to eat lunch, but I still felt very full because I realized the importance of my work. Even if it's just to get financial information for customers, I'm still happy to work.

(2) Specific aspects of internship work

After more than two months of study and work, I got a basic understanding of the company:

1. Call customers before the end of the month to collect original vouchers, which must meet the requirements of the Accounting Law, and the vouchers must be related income and expenses incurred in production and operation. Then we classify, collect, arrange and paste these vouchers;

2. We enter and review the vouchers through the pasted original vouchers, and then carry them forward to the end of the period for posting and bookkeeping. Fill in the tax returns truthfully according to the different basic conditions of their respective enterprises. Last month's tax must be declared and paid before 15 every month. For ordinary taxpayers, they should be informed to send the special VAT input invoices obtained before the end of each month together with the invoice deduction to the tax bureau for certification.

Deduction must be made in the current month for certification, and the validity period of uncertified invoices is from the billing date to 180 days. Then, according to the tax copying period stipulated by the local tax (65438+ 0-5 days of the following month). Copy the invoice information that has been issued and used to the golden tax card, and take the golden tax card to the IRS to copy the tax. Finally, report the national tax and local tax before 15. Through these data, fill in the taxpayer's declaration form of ordinary people truthfully, and then start accounting treatment.

Third, harvest

As an important part of national economic management, financial management will play an increasingly important role in social and economic development. The focus of financial work should gradually evolve from information processing to the analysis, judgment and application of knowledge and information, and the reform of accounting practice is imperative. In this regard, I would like to make some suggestions:

1. Constantly expand the scope of accounting profession. In the era of knowledge economy, the basic point of accounting work is not only satisfied with the past information (computers can easily complete this task in a very short time), but also focuses on information control and future prediction. In addition to traditional enterprise accounting, financial management, business planning, financial control system design, investment decision-making and so on should all become important professional areas. Therefore, accounting practitioners should constantly broaden their horizons, extend and change the functions of accounting work, and give full play to the due role of accounting in the era of knowledge economy.

2. Continuously update the accounting knowledge system. In the era of knowledge economy, the organizational structure of enterprises will undergo great changes; Its tax law is also constantly updated and improved; Flexible working system based on work results will become a universal working hour system; Enterprises pay more and more attention to human resources and human investment, and employees also want to invest their intellectual property rights in enterprises; Enterprises will put more energy into the research and development of new products.

In addition, the economic sectors are more closely linked, and the "tentacles" of economic operation also extend to other fields outside the economic sectors, such as politics, culture and environment. The emergence of green accounting and behavioral accounting in recent years is the clue of this trend. Therefore, accounting practitioners should adapt to social changes and constantly increase and update their knowledge.

3. Constantly popularize and deepen the application of information technology. In the era of knowledge economy, the collection, analysis and processing of financial information, fund raising, scheduling and investment, product design, processing and manufacturing must rely on perfect information technology to proceed smoothly. With the emergence of economic informatization, accounting software is more and more widely used, and its accounting software replaces the old manual mode, making accounting data more accurate, simplified and international.

Moreover, the tax control is becoming more and more rigorous, and the software system has become an indispensable bridge. Internet and intranet have become common tools for accountants, so it's time to change the manual processing method. With the popularization and deepening of the application of information technology in the accounting field and the acceleration of the updating of its own technology and knowledge, the requirements for the development of accounting profession and the knowledge structure of accounting personnel will be further improved.

4. Strengthen the links between departments. Enterprises are distributed like a network, and each department seems to be independent. In fact, there is an inevitable connection between the two. It is necessary to clearly refine the responsibilities of various departments, give full play to the regulatory functions, and achieve effective communication and coordination.

Fourth, summary, feelings and development direction

(1) summary

Through this internship, I have a deeper understanding of accounting work as follows:

Before, I always thought that my knowledge of accounting theory was solid and there should be no problem in accounting, but I found that accounting was extremely practical and practical in practical work. Accounting is not an innovative job. It is necessary to rely on one accurate figure after another to reflect the problem, which requires accountants to accurately calculate each index. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up for loopholes.

Secondly, as an accountant, you must have good professional ethics, integrity and professional attitude. As the core of modern enterprise management, finance requires high quality of employees. It is also necessary to have good interpersonal skills, cooperate with each other internally, attach importance to colleagues, and have good relations with the public and government departments externally. When dealing with all kinds of people in various departments, we must pay attention to communication methods, coordinate the working relationship between them, and remember that superiors do things and subordinates are three points. As accountants, we should keep our mouths shut and not divulge the business secrets of our clients at will.

(2) Feeling

In the era of knowledge economy, what society needs is a high-quality "generalist". Financial management is no longer limited to a certain discipline, but involves many fields such as finance, taxation, computer application, company law, enterprise management and so on. This has higher requirements for our financial personnel. Learning is like sailing against the current. If you don't advance, you will retreat. As a newcomer who has just entered the society, he must have an enterprising heart to climb the peak forever, constantly update the existing knowledge and arm his mind with knowledge to adapt to the market competition environment of survival of the fittest.

(3) development direction

Nowadays, under the influence of economic downturn and financial turmoil, enterprises all over the country have started a new round of enterprise planning and adjustment. Of course, it is very important for the financial department to do a good job in financial management and provide effective reports and data analysis in time. Therefore, accounting began to become more important, and received the attention and attention of the company's top management.

This also poses a greater challenge to the professional skills and professional quality of accountants. Of course, as an accountant, we should not only do our job well, but also constantly enrich ourselves and improve our professional quality and personal quality. Youth is the most beautiful. In the days to come, we should paint the blueprint of the future with our diligence and wisdom.

Express gratitude/gratitude

At this point, my internship is over. During this time, I learned a lot that I couldn't learn at school. I am very grateful to the school and the company for giving me this internship opportunity, which gave me a brand-new understanding of social work, fully realized my own shortcomings in all aspects and corrected them. This is a good preparation for me to step into social work in the future.