Abstract: Under the condition of market economy, starting from the needs of financial accounting work, this paper expounds five abilities and six consciousnesses that financial managers should possess, and expounds the basic qualities of financial accounting.

Paper Keywords: financial accounting, ability, consciousness, basic quality

Financial accounting should supervise the legitimacy and efficiency of capital activities, as well as the integrity and authenticity of daily financial activities, especially accounting integrity and accounting information disclosure, and be responsible for the quality and effect of financial management, so that financial accounting can play a greater role in economic development. In order to achieve the above objectives, as financial accounting institutions and employees, we must clearly face and examine the new opportunities and challenges brought by the new situation, and we must have the corresponding quality. Only in this way can we meet the needs of the development of market economy and do our job well.

First, financial accounting personnel should have five abilities.

1, base first, standardize management ability.

Financial work is complicated, and a financial manager faces many problems to be solved, which comes first, which is light and which is heavy. Grasping the foundation and repairing the system are the focus and core of the work. As the saying goes, "Without rules, there would be no Fiona Fang" is the professional instinct of financial workers, and it is even more obligatory for them to be financial supervisors. Experience has proved that if an enterprise establishes a perfect and strict internal control system and strictly implements it, it will make the internal organization of the enterprise reasonable, the division of labor clear, the responsibilities clear, the management scientific, the efficiency improved and the development promoted. The content of financial basic work is changeable, which can be summarized as "the system needs to be revised, the accounting table needs to be standardized, the computerization needs to be developed, and the audit cannot stop".

2. The ability to be sharp in numbers

The simplest enterprise management is digital management, and financial management is a digital world. The commercial connotation behind simple and boring numbers is extremely complex and rich. Without good knowledge accumulation and a good grasp of the overall situation of the enterprise, the understanding of these figures can only be tasted. An excellent financial controller should be able to see the differences and problems behind simple numbers and be highly sensitive to numbers. This requires the financial supervisor not only to have excellent knowledge and skills in accounting, taxation and law, but also to understand and master a large number of data, such as the company's budget data, cost data, current data, early data, industry level and other related company data. Secondly, we should be good at using logical reasoning to test the rationality and accuracy of numbers.

3. Ability to combine principle with flexibility

Since the reform and opening up, China's economy has developed rapidly, but the tax law and financial system are relatively backward. Therefore, financial personnel must be flexible and cannot be blocked by policies. They can also reflect the problems that are obviously unfavorable to enterprises to the relevant departments for support, which in turn may promote the adjustment of relevant national policies.

A series of rules and regulations have been formulated within the company, but unreasonable things will inevitably happen. We should find the best balance between professional ethics and realistic pressure, and between adhering to principles and flexible handling.

As the boss's "housekeeper", the chief financial officer's success depends on how to deal with the relationship with the leadership and the boss's trust and support. At the same time, your financial staff will observe how you handle it. Sticking to principles dogmatically may be dismissed by the boss as "one track-minded" or even fired; Indulge yourself and violate professional ethics, which will make subordinates disdain, let themselves take professional risks and put themselves in a passive working situation. Therefore, when dealing with the relationship between principle and flexibility, it is more important to stick to principle. When solving the contradiction between principle and flexibility, we must first decompose the contradiction and grasp the big and let go of the small; Secondly, Yan Kuan should be gentle and intimate; Finally, we should be strict but not enlightened, and advance and retreat freely.

4. Good-neighborly diplomacy and good communication skills.

① Profound financial theories and terms should be properly expressed in simple language. Only when people understand can they listen, and only when they listen can they get support. Speak with real numbers and facts, so as to convince the listener.

(2) impress each other with a sincere attitude, and move each other in exchange for their understanding and support. Attitude and expression should be sincere, starting from the overall interests and work, let the other party know that your work is not to embarrass him, but a necessity of work. In this way, we can support and understand each other.

(3) General enterprise financial personnel, because the working relationship will become more rigid, not very good at expressing. As we all know, after the financial work is completed, only 50% of the work is completed, and 50% needs to communicate with the outside world, including the boss. After finishing financial work, we should do a good job in financial analysis in time and communicate with the boss in writing or face to face, so that the boss can find and solve problems in time and truly realize the importance of financial work. Therefore, financial personnel should not only do well, but also speak well.

5, rigorous and honest, strong unity and innovation ability.

Honesty is an essential ideological quality for every financial worker. As a financial supervisor, if you carry out financial work with the word "greed", something will happen sooner or later, and the financial supervisor should always tighten the string of honesty and self-discipline.

Unity is strength. This is the fundamental guarantee to win all the work, and the financial supervisor should do the following: First, be upright, remain uncorrupted, thorough and firm; Second, we should be honest with others, not talk about people behind their backs, and resolutely oppose the work style of not talking about people to their faces and talking about people behind their backs.

Treat financial work with an innovative attitude, and you can't be rigid in thinking, and you can't just understand and deal with problems in a conventional way. There are two prerequisites for innovation: first, financial knowledge is excellent, and for those engaged in finance, financial professional knowledge must be excellent; Second, they have some experience in business management. This one is more difficult for most financial personnel. Under normal circumstances, financial personnel have more professional contacts, but they have no business management experience, so many financial personnel have no business management experience. Finance is for enterprise management. If you have no business management experience, your financial advice may be useless to the business. This is why financial personnel are sometimes under great pressure and tired, but they can't get the boss's approval.

Two, financial accounting personnel should have six kinds of consciousness.

1, integrity consciousness

The distortion of accounting information is a common problem in the field of financial accounting, which makes the company unable to grasp the actual situation, causes decision-making mistakes and brings potential crisis to the survival and development of enterprises. The distortion of accounting information also leads to false accounting information misleading investors and creditors' predictions and decisions, damaging their interests, causing persistent disputes and affecting social stability. Financial executives should further improve their professional and moral qualities, enhance their awareness of rules, establish the concept of good faith, put the principle of good faith in the first place with a high sense of crisis and historical responsibility, and actively move closer to international practices, so as to support the responsibilities entrusted by the times and stand the test of time.

2. Employee awareness

The person in charge of the unit shall perform duties on behalf of the unit according to law. On the one hand, he has the obligation to lead and organize accounting institutions and financial personnel to carry out their accounting activities in accordance with the relevant accounting laws and regulations of the state, and then be responsible for their accounting behavior and accounting information provided to the outside world; On the other hand, it is impossible for the person in charge of a unit to fully and accurately grasp all kinds of financial and financial systems and regulations, which requires the financial supervisor to be a good staff officer of the person in charge of the unit in strict accordance with the legal and reasonable principles, and to clarify the responsibilities, so as to prevent unreasonable financial expenditures and false accounting information from the source.

3. Competitive consciousness

The chief financial officer should establish a sense of competition, strengthen the sense of competition, strengthen the study of international accounting rules and management theories, constantly improve the professional level and competitiveness, cope with international competition, and adapt to the needs of market economy development.

4. Risk awareness

For a long time, the traditional accounting management system, which is mainly based on administrative means, has made the financial supervisor have a strong sense of bookkeeping and accounting, a strong dependence, a single means of financial accounting and management, a weak sense of risk, and a lack of crisis awareness and corresponding resilience. With the expansion of accounting functions, while insisting on financial supervision, the chief financial officer should establish risk awareness, enhance the ability to take the initiative to prevent risks, and create a good environment for the financial operation of the unit.

5. Consciousness of time value of funds

The traditional accounting management system makes China's accounting work pay more attention to bookkeeping and accounting management, rather than forecasting and analysis management, and the methods used in financial management are relatively simple, especially the time value concept of funds is weak. With China's accession to the WTO and the acceleration of economic globalization, China's capital market will gradually expand, and the total amount of projects and funds raised and invested by international financial organizations will increase day by day. International competition in the financial sector will intensify, and the investment profit rate of various departments will tend to be average. As the cornerstone of modern financial management, the time value of funds will become one of the basic criteria for evaluating the advantages and disadvantages of investment schemes. Therefore, the financial supervisor should strengthen the study of financial management theory, attach importance to the analysis of the time value of funds in management activities, and improve the efficiency of fund use.

6. Consciousness of capital diversification

Capital plays an important role in creating wealth and developing economy. With the continuous development and improvement of investment and financing system reform, various forms of capital combination with different characteristics have appeared in practical work, especially after China's accession to the WTO, international economic cooperation has become increasingly frequent. According to the new trade rules, the gradual opening of the capital market has also brought diversified investment and financing channels and ways to China. Therefore, as a financial supervisor, we should pay more attention to the role of capital in economic activities, establish a sense of capital diversification, actively seek diversified investment channels, and then achieve the best capital gains.

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