[CFO Forum] How does the chief accountant improve the position of accountants and financial departments?
First, it is an effective fulcrum and means for the chief accountant to change the status of the existing financial personnel to find the focus of the work. Business leaders are usually concerned about the timeliness and accuracy of information, and they should use information to analyze problems. Financial management is the core of business management and financial information is the core information of enterprises. The chief accountant must take this opportunity to do a good job in information work of enterprises. When looking for the focus of work, we should judge it from the following two aspects according to the specific situation of the enterprise: one is to enhance control and the other is to enhance execution. Increasing control is not the same as seizing power from subordinate enterprises, and at the same time, it is necessary to strengthen execution. Because execution is not only a problem of subordinate enterprises, but also a problem of group headquarters or department leaders. For example, when the rules and regulations are set for everyone to implement, it is really time to give rewards according to the system. At first glance, there are too many funds to be used, even if some rewards are less, this problem shows that the leadership of the group and department is also quite poor in execution, and it will not be implemented with the system. Second, we must learn to spend money. Usually, financial personnel control spending money. After a long time, they consciously or unconsciously form an occupational disease. They will not spend money, are not good at spending money, and dare not spend money. But the author believes that the chief accountant must learn to spend money. This can be understood from two aspects: first, we should dare to spend money, and we should not be stingy where we should spend money. Financial accounting is a subsystem of an enterprise, and it costs money to implement informatization and improve office conditions. The quality of financial personnel needs to be improved, and follow-up education and academic education also need to spend money; To go global, enterprises need to spend money on cultural training and human geography training. Dare to spend money is an aspect of training the chief accountant's strategic vision and working ability. Some chief accountants are reluctant to spend tens of thousands or hundreds of thousands of yuan on the follow-up training of financial personnel. In fact, the employee training fees raised by enterprises are used to train all employees, including financial personnel. However, building an information system and integrating other business systems into ERP through the financial information system is more willing to spend money. Second, we should have a correct understanding of spending money. The staff of the financial system are also employees, and the financial department is also a department of the enterprise. The work done by the financial department is to do the work for the enterprise. The enterprise will not close down because the financial department spends money, nor will it become rich because the financial department does not spend money. The chief accountant should learn to spend money to expand the financial department and accounting team and make greater contributions to the operation and management of enterprises. Third, we should be good at reviewing that many enterprises still have problems such as inadequate work of chief accountants and weak quality of accountants. In this case, the chief accountant should dare to review and be good at reviewing in front of the main leaders. For example, when holding an economic activity analysis meeting, if the leader asks why this place is not clearly analyzed, you can admit that these places should be clearly analyzed, but the means are not good, an information system is needed, and how many people with what education are needed to do these jobs. Through this timely and brief review, leaders can know that the work is not done well, but because of poor means, lack of training and fewer personnel. When the leaders in charge understand it, the human resources department will gradually establish the financial team, and when the financial team is well built, the financial management of the enterprise will be easy to do. Fourth, financial work should be rooted in daily business. First, we should learn from each other to enhance the business department's sense of identity with financial theory. For example, when training accountants in the new accounting system, new accounting standards and new tax regulations, we must let business personnel from other departments participate. Because these financial systems and tax regulations are aimed at business, people in business departments can know the role of the business they are responsible for in the implementation of this system, know where their work is reflected and how it is expressed in this system, thus deepening the recognition of business departments to financial departments and financial personnel. Second, it is necessary to let other departments realize the core and key role of the financial department through working together. Among them, the chief accountant should focus on three tasks: first, he should grasp the overall situation from beginning to end. Total wages, sales revenue, safety technical expenses and other work related to the overall situation must be well grasped and must not be diluted. Second, the key points of the production and operation process should be mastered, that is, financial personnel must understand the business. Only in this way can the funds be arranged reasonably. The third is to learn to arrange work pressure points. For example, in general, the chief accountant and the manager of the financial department think that this is a matter for the security department and has nothing to do with the financial department, but in fact, as long as it is production and operation, as long as the money is spent, it has something to do with the financial department and the chief accountant. For example, according to the budget, 100 million yuan should be spent on safety management, so this 100 million yuan should not be simply cut to the safety management department, but should be required to make a thorough investigation of all projects in the whole enterprise according to safety standards, and list the safety hidden dangers that need to be managed. This is the first step. The second step is to require the safety technical department to classify the listed projects according to the technical standard, hidden danger level and relevant safety systems, sort and classify them according to the priority and amount, and then the financial department will review and supervise them. In these two processes, the security and business departments are the main ones, but the financial department must participate in the review. The third step is for the finance department to come up with a plan for the 100 million yuan budget listed according to the priority and amount, and to clarify who the 100 million yuan will be given to and on which projects.