XX is a year with tight time and heavy tasks in the company's history. The financial management department takes profit as the financial management orientation, firmly establishes the financial management concept of "taking perfecting the system as the premise, focusing on business, focusing on capital and comprehensive budget, focusing on asset management and supporting information construction", and under the direct leadership of the company's leaders, according to various work arrangements, formulates targeted work arrangements: strengthening system construction; Facing the large amount of cash flow required by newly started projects, strengthen communication with banks, do a good job in financing, strengthen cash flow management of enterprises, and rationally use and allocate funds; Strengthen cost control with budget management as the main line to reduce costs and increase efficiency.
This year, with the cooperation of various departments and the joint efforts of all financial personnel, the following work was mainly completed:
First, improve the financial internal control system and further standardize accounting work.
1. Implement the new accounting standards for enterprises.
According to the requirements of SASAC, the group company and the company's board of directors, our company fully implemented the new standards in XX. According to the requirements of the new standards, the financial department has improved and perfected the accounting subjects, auxiliary accounting items, cost and expense items, budget items and accounting report formats in accordance with the provisions of the new enterprise accounting system, and combined with the problems and deficiencies found in the usual accounting and report preparation, such as standardizing the detailed accounting subjects of employees' salaries payable and adding entries of material cash flow in cash flow. The internal financial management process of economic business has also been adjusted accordingly to ensure that the accounting of economic business really meets the requirements of the standards. At the beginning of this year, the initialization of UFIDA's financial accounting module and the accounting convergence of the old and new accounting standards were successfully completed, and the drafting of the company's financial accounting system under the new accounting standards was completed, ensuring that the company carried out standardized accounting treatment on time according to the requirements of the new standards.
2. According to the actual implementation of the company's travel expenses, in order to further standardize the travel expenses behavior of the company's employees and unify the standards, the Finance Department has formulated the Regulations on the Management of Travel Expenses Reimbursement, and the detailed rules have made a detailed description of the work flow such as the expense scope, expense reimbursement standards and reimbursement procedures. At the same time, in conjunction with the general manager's office, we will sort out and standardize the reimbursement procedures for hospitality wine and tea.
3. Strengthen asset management.
Communicate with the information room, sort out and improve the collection and management of USB flash drives and computer accessories; Assist the administrative office to formulate drug management regulations, communicate, sort out and improve the management of low-value consumables; Supervise the Planning and Equipment Department to strengthen the procedure management of cross-departmental transfer of fixed assets.
4. Strengthen cost management and introduce cost management measures.
In view of the weak cost management of ...
5. Performance Pay Assessment of Financial Management Department
In view of the company's performance appraisal system, our department has formulated a quantitative index scheme for performance salary appraisal, and assessed the performance of employees in this department from the aspects of compliance with company rules and regulations, work efficiency and 6s, and formulated corresponding reward and punishment methods. Practice shows that the implementation of this assessment system effectively mobilizes everyone's enthusiasm and makes rational use of human resources.
6. In combination with the company's "6s" regulations, re-improve the departmental "6s" management regulations and further refine the quantitative indicators of the departmental 6s assessment.
7. According to the requirements of the company's special meeting, our department clearly divides the work into more than ten modules, such as cashier business, fund management, foreign exchange management, bank reconciliation, bank inquiry, construction contract guidance execution, material procurement business, labor settlement, infrastructure technical transformation project, fixed assets business, cost accounting business guidance, insurance business, financial statement preparation, tax-related business and so on. Organize the backbone of the department to be responsible for writing the work instruction for this position. After layer-by-layer review, it shall be submitted to the leaders of relevant departments for countersignature. After four months of careful preparation, revision and improvement, a set of practical financial operation instructions will be sorted out. Standardized the business process, solidified the workflow, and provided support for the department staff to carry out activities in an orderly manner.
Second, fund management.
Capital Operation: This year is …… in the company's history. Due to the simultaneous construction of several ships, funds were once tight. According to the company's fund management method, combined with the production node and material delivery plan, the finance department reasonably arranges the financing progress and quota to ensure the production and operation needs.
Through active communication with banks, we won a new loan of 70 million yuan, reduced some loan interest rates and extended repayment time. At the same time, it has obtained a large credit line for bank acceptance bills. As of June165438+1October 3 1, our company has drawn a bank acceptance bill of 397.42 million yuan this year, an increase of 86.2% year-on-year, which greatly eased the financial pressure of our company, reduced the loan interest expense and ensured the normal operation of our company.
In terms of foreign exchange management, the Finance Department makes a reasonable plan for foreign exchange collection and payment, and obtains direct income of 1.86 million yuan through effective means such as forward settlement of foreign exchange. And conducted a lot of fruitful communication with the foreign exchange administration, clearing the policy obstacles for ship delivery. We have provided quality assurance for many ships to ensure that our company can deliver the ships in time.
Capital risk control: Our capital activities are complex, and the internal control of funds cannot be comprehensive. The finance department carefully sorts out all kinds of businesses in the company's production and operation management, defines key businesses and key processes according to different environments and risks, determines key risk control points, formulates effective control measures for key risk control points, and concentrates on controlling key risks: our department further standardizes the travel expenses behavior of the company's employees, and promulgated regulations on the management of travel expenses reimbursement.
Collate and standardize the reimbursement process of hospitality wine and tea in combination with the general manager's office; Our department strengthens the financial control of material purchase business by strengthening the audit of material purchase contract, material invoice and material payment; In view of the cancellation of ship bills by ship owners, our department focuses on the creditor's rights and debts related to the cancellation of ships. Creditor's rights (shipowner's compensation and prepaid materials) shall be carefully confirmed for gains and losses, and the salesmen shall be urged to collect them regularly. The debtor (liquidated damages for material purchase) requires the salesman to complete the relevant procedures as soon as possible, and the relevant advance payment guarantee and deposit also urge the fund manager to communicate with the bank to cancel and recover it. By identifying and paying attention to the main risk sources and main risk control points of capital activities, the Finance Department has improved the efficiency of internal control and realized the safe operation of the company's funds.
Three. Formulate and issue annual financial budget around the company's production outline, and continuously promote comprehensive budget management.
The preparation of this year's financial budget adheres to the working idea of "bottom-up, top-down" and generally cooperates with the budgets of various centralized management departments. According to the requirements of the new accounting standards for enterprises, the budget table has revised the relevant budget items.
The finance department summarizes the implementation of income, cost and expenses every month, and organizes the analysis of the budget implementation of the company in the first half of the year in July of XX. In the middle of the year, the engineering department, planning department and other departments were organized to hold budget communication coordination meetings for many times to adjust the annual budget.
Fourth, cost control.
In the era of meager profit, cost management has become one of the core competitiveness of the company. In order to strengthen cost supervision, the Finance Department revised and promulgated the Measures for Cost Management, and held a cost analysis meeting as scheduled, which was presided over by General Manager Huang and Deputy General Manager Li. The Finance Department was specifically responsible for the compilation of topics, meeting minutes, meeting resolutions and the implementation of meeting resolutions.
In addition to strengthening shipbuilding cost control, the finance department also strengthened the inspection of infrastructure technical transformation projects. This year, the implementation of the second-stage tailor-welded platform, floating dock project and wall project of the office was tracked and inspected, and the final accounts of related projects were strictly reviewed, and the overspending and unreasonable parts were resolutely rejected.
Verb (abbreviation of verb) material
1. Strengthen the general audit of material procurement.
Strengthen the audit of material procurement. In the review of material procurement, it is necessary to check the contract, and check whether the relevant materials such as the declaration and approval form or the approval report are complete according to the terms stipulated in the contract. If the approval signed by the leader is inconsistent with the relevant national laws and regulations, company system regulations, contracts, etc. , must be put forward, shall not be approved.
2. Seriously implement the supplementary provisions of materials and standardize the distribution of materials.
According to the provisions of material replenishment, the red list and technical transformation list were stopped, and the material requisition list of tool warehouse started from June+10 in 5438 has been stopped, replaced by the approval list of tools, accessories and consumables. When each operation class and functional department apply for tools, accessories and consumables, they should fill in the requisition form first, and submit it to ministry of materials and equipment for procurement after being approved by the Planning and Equipment Department. All departments need to collect tools, accessories and consumables according to their engineering numbers; When collecting tools, accessories and consumables, machinery and equipment with separate project declaration engineering number shall be collected according to the repair engineering number, and no longer according to the engineering number of tools, accessories and consumables. Our department and ministry of materials and equipment strengthened the warehouse management team's implementation of supplementary provisions on materials.
3. Strengthen the management of imported equipment.
This year, our department revised the initial settings of imported equipment in the material management system, improved the outbound process of imported equipment in the material system, and solved the problem that the material management system could not directly bring out the currency of imported equipment according to the currency of the receipt document, resulting in the inability to make inventory statistics by currency.
4. Actively revitalize the backlog of materials
Organize ministry of materials and equipment to clean up the purchased steel plates that have not been used for a long time, cooperate with ministry of materials and equipment and the Commission for Discipline Inspection to deal with the overstocked materials according to the requirements of the Provincial Property Rights Exchange Center, and urge the evaluation company to complete the evaluation of the overstocked materials and submit the evaluation results.
Intransitive verbs strengthen tax management and effectively avoid corporate tax risks.
In XX, the Finance Department actively communicated with the relevant tax authorities in the urban area, and completed the XX enterprise income tax declaration: the relevant R&D expense income tax plus deduction, the energy-saving and water-saving special equipment income tax credit, and the disabled person's wage income tax plus deduction were completed within the specified time, which actively played a tax benefit. Additional taxes such as business tax collected and remitted by foreign design fees are also turned over to the tax bureau.
Write off foreign exchange receipts within the prescribed tax refund (exemption) reporting period, handle export tax refund (exemption) in time, and speed up the recovery of funds. Up to 165438+ 10/day, a total of10.40 billion yuan of export tax rebate was obtained.
Seven, the special management of small treasuries
Conscientiously implement the spirit of the Notice, comprehensively find out the source and existing form of the "small treasury", comprehensively check the financial accounts of the Bank, check the compliance of accounting treatment according to regulations, clean up remittance ledger, write off issued receipts, write off all issued invoices, promptly correct incorrect accounting treatment, clean up all accounts, check and correct themselves, find and solve problems in time, and ensure the "small treasury"
Through the special management of "small treasuries", our department comprehensively and systematically combs all internal management links, finds out risk points, improves them, plugs loopholes in capital and asset management in time, promotes enterprises to establish rules and regulations, improves internal control mechanisms, and strives to build a long-term mechanism for preventing and controlling "small treasuries" to achieve steady development.
Eight. Coordination with other departments
The financial management department is a service department. On the premise of doing a good job in basic work, it actively exerts its management functions and strengthens communication with other departments: material procurement has a great impact on the capital flow of enterprises, and the financial department actively cooperates with ministry of materials and equipment to do a good job in auditing, payment, reconciliation and dunning; To assist the administrative office in formulating drug control regulations; Cooperate with the tax bureau of enterprise management office to handle the provincial product tax payment certificate; Cooperate with the enterprise management office to apply to the tax bureau for issuing tax payment certificates to declare energy-saving awards, etc.
Nine, do a good job in the construction of the financial department's own team.
Generally speaking, the workload of the finance department is relatively heavy this year. From the implementation of the new accounting standards, continue to implement comprehensive budget management, strengthen fund management, actively revitalize the backlog of materials, and do a good job in special audits, the tasks are very tight. The Finance Department gave full play to the team strength, completed the division of responsibilities within the department, implemented the tasks to people, and set corresponding quantitative indicators for performance appraisal for each post, which successfully completed this year's financial management work.
At the same time, through regular group discussions and one-on-one "passing, helping and receiving" work, the employees of the department were trained in business and appropriate post changes were made, which strengthened internal accounting supervision, promoted exchanges and cooperation in various positions, and improved the comprehensive working ability of employees.
Work prospect for next year:
In addition to daily financial management activities, in XX, our department will comprehensively promote the process of financial informatization according to the requirements of the company's five-year plan for informatization construction:
Constantly establish and improve the basic coding file system including bill of materials, inventory code, fixed assets code, customer supplier code, personnel and department code, accounting subject code, etc. Customized and unified standards are the foundation of the company's overall information construction, and unified file coding is realized for design, materials and finance, thus realizing the integration of production design, procurement, inventory and finance modules. Try to achieve this effect: according to the annual production outline approved by the management leading group of the company, carry out production design on the ship design software, and the production design will become the bill of materials of the material management system, and then arrange the delivery date of materials according to the production plan, receive and send goods, organize production and operation, and carry out financial accounting and supervision.
Financial informatization is divided into two main lines: one is based on materials, from the signing of the purchase contract to the receipt, invoice and payment of the contract, and the system monitors the implementation of the contract. , has opened up various links including enterprise material procurement management, inventory management and financial management. , form a comprehensive integration of logistics and financial information, and realize the integration of enterprise logistics, information flow and capital flow; One is based on the budget. On the basis of the contract, the salesmen of all departments put forward monthly payment applications according to the contract progress, and review them step by step to form monthly budget data, which directly links the expenses with the contract dynamics. At the same time, the monthly budget realizes the real-time monitoring of key businesses, the financial and logistics businesses are highly integrated, and the actual fund payment is controlled in advance, which solves the problem of lagging enterprise budget control. Form a real-time linkage between budget and expenses, and improve the efficiency of fund review and payment and the scientificity of monthly fund arrangement.
Article 21. A heavy snow alternating old with new has sent away a busy 20xx year and ushered in a promising 20xx year, which has written a rich history for xx, and at the same time opened a brand-new page for xx, leaving us with many things to review, think and summarize.
In 20xx, under the correct leadership of the leadership team of xx Company, under the guidance of the financial department of the head office, with the close cooperation of all departments of the company and the efforts of all the staff of the financial department, the financial department successfully completed all the tasks in 20xx, enabling the financial department to fully complete all the tasks assigned by the head office for xx Company.
1, complete the financial accounting and supervision of the company's finance department, complete the preparation and submission of various reports, and complete the allocation and use of funds.
2. Cooperate with the completion of various audits of listed companies.
3. The weighing, invoicing and payment of raw materials, auxiliary materials and products delivered in the weighing room of the Finance Department have been completed.
4. Completed the budget, assessment and basic control of cost.
5. Complete the personnel training issued by the company and the organizational construction of this department.
Although the work of the finance department in 20xx has been basically completed smoothly, there are still many problems in the finance department in the past year:
1, the lack of security awareness led to the theft of the finance department during the 20xx interest period, which sounded the alarm for the security of the finance department.
20xx discovered that the finance department was stolen at 7: 00 am on March 14, 2004. The accident gave our finance department and xx cadres and workers a profound lesson on fire prevention and theft prevention.
(1) The financial department is the core department of an enterprise, and the security of both assets and data will cause huge losses to the enterprise.
(2) It should be deeply recognized that security doors may not be able to guard against theft, and safes may not be able to be insured. Security personnel may not be safe.
(3) In view of the objective fact that the cash business volume of enterprises is large and far away from banks, further improve the security measures. Never put overnight cash in the safe, and don't just consider business and ignore safety because of the large cash flow.
The above lessons make us clearly realize that financial personnel should further strengthen their safety awareness, not by specific hardware and other measures, but by improving their ideological understanding and strengthening their safety precautions.
2. The management details are not in place, which leads to the management loopholes in the shelter and creates opportunities for illegal personnel.
The pound house is an important part of the logistics system managed by the finance department and a very important economic department of the enterprise. A slight negligence in management will cause economic losses to enterprises. The discovery of the remote control in the pound house fully shows that we still have management loopholes in this respect, and we should strengthen management and plug the loopholes.
(1) Strictly examine the moral quality and social relations of the staff entering the pound house.
(2) Keep the staff in pound houses relatively stable, and strengthen moral quality and ideological education.
(3) If the key is lost or left to the storage and transportation department for pick-up, it shall be collected or replaced in time.
(4) To prevent non-departmental employees, especially those in the logistics system, from frequent going in and out.
(5) Prevent the loopholes caused by the paralysis of safety thoughts in the professional work process that may exist in external departments due to business work, such as verification and maintenance.
(6) Invite professionals such as the production department to conduct safety inspection regularly or irregularly.
3. Financial knowledge and skills are not well studied, and the substitution of people in different positions is not strong.
Our company is an overseas listed company. Listed companies have different auditing procedures and caliber. At the same time, xx Company has formed a set of differentiated financial accounting caliber and management mode through long-term operation. In addition, the financial system and standards have been changing in recent years. The financial personnel hired by us from different industries or enterprises are familiar with their work through several years of work, but are not familiar with the details and contents of different positions. When a person is not in his post, he can't adapt to the requirements of company management, so we must strengthen communication and study with each other, further self-study, and even squeeze out time to study and understand collectively to meet the company's growing management needs.
4, organizational construction is not in place, lack of human resources, there is no reserve available financial personnel.
Due to the changes in the market economy and the large number of people flowing, there is a two-way choice between enterprises and individuals. Our financial department has higher requirements for professionals, and at the same time, the financial department also has a fixed number of personnel and posts. Due to the lack of resource reserves in human resources, when financial personnel flow, we have no available personnel to supplement them in time, which makes our work in a passive situation at any time. Therefore, we must strengthen communication with administrative departments and find ways and measures to change passivity into initiative in this regard.
5, corporate culture training is not in place, individual employees don't know enough about corporate behavior, and they don't fully enter the atmosphere of xx culture.
Although xx has been in operation for three years, employees have not fully understood the culture, management concepts and internal control procedures of xx. As a financial officer, every employee should work with the professional spirit unique to financial officers, that is, be careful and not make any mistakes. We must take our work seriously with the professional ethics and professionalism of financial personnel. The financial department of the enterprise is the core department of the enterprise, which requires us to take this job seriously from the ideological height, understand its importance and sublimity, and love our jobs. However, in our daily work, our financial personnel often have inaccurate data collection, incorrect cross-checking and cross-checking relationship, untimely data arrangement and submission, inexperienced staff in weighing room, poor eyesight on the behavior of some confused people in the weighing process, careless thinking and lack of corporate loyalty culture and dedication culture. This requires us to carry out the education of corporate culture constantly, so that the employees' ideological understanding is consistent with the management behavior of the enterprise and synchronized with the development of the enterprise.
6, implementation is not in place, lack of execution. The work of the finance department is a comprehensive work, involving various departments and all aspects, especially a lot of temporary work, and it is timely, but the execution of employees is not enough to meet the requirements of timeliness, so that the specific work can not be completed effectively and timely. In particular, the sanitation problem of the barn in the finance department has not been effectively improved throughout the harvest season. All these fully show that our training on interest period execution has not been implemented, the government decrees are not unified, and our understanding is not deep. XX years need to continue to strengthen the training of execution. Efforts to improve execution can ensure the unity of our government decrees and the timely and effective completion of our work.
7. Employees' individual team spirit is not enough, collective sense of honor is not strong, and the overall situation concept is not enough.
Because everyone's work in the finance department, especially in the pound room, is more specific and the work content is single, which has formed a snowy situation in front of their own homes. When our billing business is too big to be opened, no one is willing to help automatically. Even if we arrange help, it is passive, lacking team spirit and overall concept, which drags our work back. Therefore, in 2008, we must strengthen the education of team consciousness, enhance the sense of collective honor, form a rope, and further improve our overall work. 8. Cost control is not in place, analysis is not timely, work autonomy is not strong, passive thinking of waiting for dependence, and enthusiasm and initiative are not enough.
For the control of expenses and costs, we need to focus on the big picture and start small. However, the finance department did not take a long-term view, did not tap the potential, and went deep into it to investigate the expenses of various departments and aspects of the factory to see if they were wasted or could be saved. But passively accepted, unable to effectively control the phenomenon of cost overruns, passively relying on various departments to control. For example, many projects in the whole factory, such as tinkering, greening, etc., didn't know the cost until someone came to ask for money, so they didn't know it beforehand, and they couldn't control the cost, let alone warn of the cost overrun and lack of initiative.
At the same time, the finance department can't hold a meeting in time to analyze the expenses and costs that have occurred, and give warning and guidance to all departments. Even though all departments attach importance to the participation of leaders and non-leaders in different degrees, the finance department, as the lead department, has not formed the convention of meeting analysis, which makes everyone pay less attention to this work. The finance department will put the cost savings of each department online every month. It can be said that few departments went to see it and formed a dummy, which was paralyzed for a long time.
All these fully show that we are not independent, enthusiastic and active in controlling the cost, and we have not implemented the cost control ideologically.
In XX, we must find ways to change this phenomenon, take the initiative to fully understand, get out of the financial department, understand the information, implement the situation, carefully analyze, strengthen control, improve the initiative, enthusiasm and timeliness of our own analysis, really do a good job in cost and cost control, and strive to achieve the goal of cost control.
The year of 20xx has arrived, and a new year is about to begin. Looking back on the past and looking forward to the future, the finance department will conscientiously sum up and learn lessons, actively study and be brave in innovation, continue to strengthen the training of corporate culture and enhance team spirit; Study hard the new financial system and standards, improve financial knowledge and work skills; Strengthen safety awareness education, plug management loopholes, strive to further improve the work of the finance department in the new year, and strive to complete various tasks in the new year.