Objective model of financial management behavior optimization of modern small and medium-sized enterprises
(A) to achieve the new concept of financial management behavior of SMEs. The optimized financial management behavior is based on the optimized financial management concept. In recent years, the distortion of financial management behavior of some small and medium-sized enterprises in China lies not in methods, but in ideas, because ideas are the starting point of thinking, and the starting point is wrong, and everything is in vain. Therefore, it is an important content to establish a new financial management concept that meets the requirements of market economy. Under the traditional management mode, the financial management concept of small and medium-sized enterprises is a concept system with planned economy as the main body, which is limited to how to keep accounts, settle accounts, submit accounts, manage money and serve. However, in the market economy environment, with the expansion of the scale of small and medium-sized enterprises and the change of financial environment, small and medium-sized enterprises must abandon the traditional concept, not only manage money, but also generate, use and accumulate money, not only make accounts, but also analyze, not only serve, but also manage. This requires small and medium-sized enterprises to establish a new concept system with market economy as the main body, and to establish a new financial behavior financial management concept with the corresponding relationship between cost and income, risk and income, input and output as the core, market value systems such as time value, risk value and cost value of funds as the leading factor, and financial management based on people-oriented financial management, capital diversification and risk management, so as to continuously optimize the financial management concept of small and medium-sized enterprises' financial behavior.
(B) to achieve the scientific financial management behavior goals of SMEs. The goal of financial behavior of small and medium-sized enterprises is the inducement of financial behavior of small and medium-sized enterprises, which plays a guiding and promoting role in the whole process of financial behavior of small and medium-sized enterprises. It is not only the driving and guiding mechanism for the operation of the financial system of small and medium-sized enterprises, but also the basic standard for analyzing and evaluating the rationality of the financial behavior of small and medium-sized enterprises. Therefore, achieving the scientific goal of financial behavior is an important prerequisite for the optimization of financial behavior of SMEs. In the current market economy environment, the choice of financial behavior objectives of small and medium-sized enterprises should not only meet the special social orientation of small and medium-sized enterprises, but also meet the requirements of the development of market economy laws. Generally speaking, we should take the normalization of the financial situation of small and medium-sized enterprises as the basic goal, the maximization of investment income as the first goal, and the maximization of economic benefits under the premise of sustainable development as the eternal goal, and establish a scientific financial behavior goal-driven mechanism.
(C) to achieve the modernization of financial management behavior of SMEs. The modernization of financial behavior methods of small and medium-sized enterprises refers to the wide application of modern scientific methods in financial behavior of small and medium-sized enterprises to meet the needs of modern financial management forecasting, decision-making, budgeting, control and analysis. It is not only the basic basis for determining the process of financial behavior of SMEs, but also an important means to improve the quality and efficiency of financial behavior of SMEs. At present, the modernization of financial behavior of small and medium-sized enterprises should mainly focus on cost-effectiveness and take scale control and risk prevention as the criteria. Zero base budget? Modern financial behavior management method system based on the application of financial theories such as financial accounting, management accounting and cost accounting.
(D) the realization of the financial management behavior system of small and medium-sized enterprises. System is the guarantee of normative behavior. The systematization of financial behavior system of small and medium-sized enterprises means that small and medium-sized enterprises should establish and improve various rules and regulations to regulate financial behavior according to their own actual situation and management needs, and use the system to regulate various financial behaviors of individuals or organizations of small and medium-sized enterprises. Mainly includes:
(1) Establish a supervision system for financial actors. We should mainly improve the corporate governance structure of financing subjects of small and medium-sized enterprises and establish government and social systems. Trinity killer. Supervision mechanism of financial subjects.
(2) Establish a financial behavior incentive and restraint system. We will build a financial behavior incentive and restraint mechanism that balances responsibility and rights, combines rigidity with softness, effectively put an end to and prevent financial violations, and continuously improve the quality and efficiency of financial work.
(3) Establish and improve the internal control system of financial behavior. We should establish an institutional control system with internal management control, financial control and audit control as the core, and an internal management organization and internal control mechanism of financial behavior with economic responsibility system, accountability system and incompatible positions and posts as the key control points.
Specific measures to standardize the financial management behavior of modern small and medium-sized enterprises
(1) Strengthen the role of government functions. (1) Improve laws and regulations. On the one hand, the government should strengthen the construction of relevant laws and regulations for small and medium-sized enterprises, and formulate and improve relevant preferential policies conducive to the development of small and medium-sized enterprises as soon as possible; On the other hand, we should learn from international experience, formulate laws and regulations specifically applicable to the unified accounting behavior of small and medium-sized enterprises in China as soon as possible, clarify the accounting subject and legal responsibility through legislation, and increase the punishment for violations of discipline and discipline. (2) setting up a fund for small and medium-sized enterprises. Through the establishment of funds, we will focus on supporting the development of small and medium-sized enterprises, including guarantee funds, venture capital funds and mutual funds. ⑶ Establish and improve the credit guarantee system for SMEs. Guide small and medium-sized enterprises to strengthen their credit concept, improve their credit status and create a good credit environment for themselves. (4) Strengthen the external supervision of SMEs. On the one hand, it is necessary to urge small and medium-sized enterprises to implement the requirements of accounting basic work norms, establish and improve accounting systems and accounting systems, and promote the standardization of accounting basic work of small and medium-sized enterprises; On the other hand, while strengthening the main position of government supervision, we should strengthen the role of social intermediaries and accounting firms in social supervision.
(2) Strengthen scientific financial management behavior. (1) Strengthen the management of working capital and improve the efficiency of working capital. On the one hand, it is necessary to establish and improve the responsibility system for centralized management of working capital, implement the responsibility assessment and reward and punishment system with clear objectives, clear responsibilities, responsibility to people and follow-up management, mobilize the enthusiasm of employees, reduce the occupation of working capital, speed up the turnover of working capital and improve the efficiency of working capital; On the other hand, we should adopt advanced and scientific management methods, specifically, we should adopt the best cash holding method and the cash revenue and expenditure budget method for cash management; The management of accounts receivable should adopt scientific and reasonable sales percentage method, aging analysis method and effective collection method; Inventory management should adopt scientific quota management and ABC classification. ⑵ Make scientific investment decisions and actively guard against investment risks. It is necessary to establish a scientific project investment decision-making procedure, expand the participation mechanism of investment decision-making, conduct serious field investigation and study on project investment, establish a feasibility study and demonstration system for project investment on the basis of a scientific and reasonable investment model, improve the investment level and prevent investment risks. ⑶ Reasonable choice of financing methods can effectively avoid financing risks. The choice of financing methods for small and medium-sized enterprises should be based on their own financing planning, proceed from the actual situation, distinguish the specific purposes of the project, and choose different financing methods respectively. At the same time, in the process of financing, we should also pay attention to maintaining a good capital structure and a moderate debt scale to prevent financing risks. ⑷ Implement total cost management and realize cost leadership strategy. Small and medium-sized enterprises should establish a complete set of comprehensive cost management system from procurement, production, inventory, sales, transportation, bookkeeping to quality management. On the basis of strengthening target cost management, we should standardize the business process of cost accounting, implement cost budget control, make cost plan, and strive to promote cost management with technological innovation to realize the leading strategy of cost management. 5] Strengthen the management of profit distribution and handle the relationship between accumulation and consumption. In the process of profit distribution, small and medium-sized enterprises should strengthen their long-term strategic awareness and modern financial management concepts, coordinate the relationship between financing, investment and profit distribution, focus on long-term development, establish their own capital compensation mechanism, handle the relationship between accumulation and consumption, and ensure that enterprises enter a benign and orderly development track.
(3) Construction of the financial system. (1) innovate financial management mode and establish financial centralization and decentralization? Right? Degree control mechanism. The innovation of financial management mode of small and medium-sized enterprises is by no means a simple choice between centralized decision-making mode and decentralized decision-making mode, but a choice between them. Right? The effective control of the degree makes the adjustment moderate, coordinated and effective. Through appropriate decentralization, grassroots financial personnel are given the right to participate in decision-making, so that financial personnel can be transformed from passive executors of decision-making to participants and makers of decision-making, thus overcoming the disadvantages of excessive concentration of decision-making power and improving decision-making efficiency. ⑵ Establish a perfect financial accounting management model. Mainly reflected in the following three aspects: first, establish and improve accounting institutions, equip financial personnel, put an end to the wrong concept of cronyism, organize accounting work well, and implement accounting systems well; Second, do a good job in sorting and reporting daily accounting, accounting vouchers, accounting books and accounting statements, strengthen the construction of modern network platform for financial management, and make accounting information timely, relevant and reliable; Third, give full play to the function of financial accounting, and strive to establish a modern financial accounting management model with clear management objectives, strict organization, scientific methods, people-oriented, practical results-oriented, twice the result with half the effort, advanced and efficient. ⑶ Establish a scientific and strict financial internal control system. In order to strengthen financial control, maintain sustainable operation ability, improve competitiveness and strengthen competitive advantage, small and medium-sized enterprises must establish and improve the internal control system covering all aspects of financial management, standardize the operating process of accounting treatment, plug loopholes and maintain the safety of funds, including: incompatible job separation system, authorization approval control system, accounting system control system and so on. (4) Improve the professional quality of accountants. On the one hand, when selecting accountants, we should consider the professional knowledge and ability of the hired personnel, and we should not be crony; On the other hand, it is necessary to establish a training system for accountants, which is divided into different businesses and posts, and implement multi-level training through various forms and channels, constantly updating the knowledge structure of accountants, expanding their knowledge and upgrading their skills to meet the needs of the continuous development of small and medium-sized enterprises in the market economy environment.