The accounting position of an enterprise should be set according to the size of the enterprise;

Generally, there are: assistant accountant, chief accountant, accounting supervisor, chief of finance department (unit), chief financial officer, etc. 　

(1) General accounting personnel.

First, work according to the law. Earnestly study and implement the national laws, regulations, principles and policies related to finance and economics, abide by the provisions of the Accounting Law, and strictly implement the accounting system for non-profit organizations, basic accounting work norms, internal accounting control norms, accounting file management measures and various systems related to financial accounting work formulated by the Foundation.

Second, accounting work. Set up general ledger, subsidiary ledger and auxiliary account (page) according to regulations, fill in accounting vouchers and register accounting books for income, expenditure, expenses, creditor's rights and debts, so as to ensure accurate judgment and correct use of subjects; Settle accounts on time every month, check cash journal and bank deposit journal with cashier regularly, and clean up current accounts in time; Timely and complete preparation of financial reports, so that the figures are true, the calculations are accurate, the contents are complete and the explanations are clear.

Third, accounting supervision. Property inspection regularly, so that the accounts are consistent, the accounts are consistent, and the accounts are consistent; Regularly check the implementation of the accounting system, and report and make suggestions to the leaders in time when problems are found; Supervise the implementation of the budget, financial plan and business plan formulated by the unit; Actively publicize and maintain the national financial system and discipline, and prevent violations of law and discipline.

Fourth, fund management. Strictly in accordance with the regulations, together with the cashier, go to the business counter of the bank where the account is opened to handle large deposits and purchase treasury bonds, and properly keep the reserved seal cards, time deposit certificates and securities for bank deposits to ensure the safety of funds; Check the bank account and deposit balance regularly, and do a good job of interest settlement in time and accurately.

V. Bill management. Strictly implement the regulations on the management and use of invoices (receipts), and do a good job in the registration, purchase, filling, storage, recycling and cancellation of invoices (receipts).

VI. Archives management. Strictly implement the Measures for the Administration of Accounting Archives, properly keep accounting vouchers, account books and financial reports and other accounting archives, and handle the handover procedures in accordance with regulations when transferring jobs and adjusting posts.

(2) Chief financial officer.

1, under the leadership of the general manager, fully presided over the financial work, responsible to the general manager.

2. Assist in the business training of the company's financial personnel system and improve the quality of financial personnel.

3, regular inspection of fixed assets and liquidity, to help do a good job of material inventory, responsible for economic accounting, the accounts do Nissin Yuejie.

4, responsible for the preparation of the company's financial statements, review all kinds of expenses, all kinds of income in a timely manner, regularly check all kinds of expenses.

5. Put an end to extravagance and waste, and persist in running enterprises with diligence and thrift.

6. Organize the preparation of the company's annual, quarterly and monthly financial plans, and be responsible for the implementation of measures to complete the plans, and put forward suggestions for improvement in time for problems arising in the implementation.

7. Be responsible for raising funds, manage and use all funds well, improve the utilization rate of funds, and promptly urge to pay profits, taxes and other contributions.

8. Complete other tasks assigned by company leaders.

Position: Financial Manager

Direct supervisor: Chief Financial Officer

Direct subordinates: cost supervisor, computer maintenance supervisor, cashier supervisor, audit supervisor and general ledger supervisor.

Knowledge and ability requirements:

1.Have professional knowledge in accounting, statistics, financial management, international finance, etc., with college degree or above and accountant title; Engaged in accounting work for many years, and has rich experience in financial accounting management.

2. Have the basic knowledge of company management and knowledge of economic accounting, be able to organize the company's comprehensive economic accounting, and formulate the company's financial management system and various working procedures and standards.

3. Have practical work experience in budget management, fund preparation, income management, cost management, profit management, internal audit, etc., and be able to formulate and examine various accounting statements.

4. Have strong organizational and leadership skills and be able to correctly handle various problems in financial accounting management.

5. Grasp the relevant national policies and regulations and correctly implement them in the work, adhere to the principles and safeguard the economic interests of the hotel and the country.

6. Have the ability to coordinate work, have training ability, have certain English listening and speaking ability, and have computer operation ability.

Responsibilities:

1.Assist the chief financial officer to prepare the company's financial statements, financial plans and financial budgets; Responsible for handling financial accounting work, supervising the implementation of financial plan, timely understanding the problems in the implementation of the plan and solving practical difficulties.

2. Establish financial internal audit process and perform internal audit duties.

3. Establish good external relations in finance, taxation, banking and loan, industry and commerce and statistics; Do a good job in corporate tax planning, strive for tax concessions, and avoid taxes reasonably; Responsible for the annual review of financial accounting.

4. Be responsible for the safe custody of important financial materials and objects such as various financial special seals, special seals for financial directors, corporate seals, special seals for taxation, tax registration, bank loan cards, bank account opening agreements and bank seals.

5. Be responsible for the safety of all assets, inventory, funds and income of the company, and make rational use of funds.

6. Be responsible for the company's insurance business, and do a good job in renewing insurance, paying insurance premiums and claiming compensation according to policies.

7. Responsible for compiling statistical reports and providing necessary information for monthly financial statements.

8. Prepare monthly business forecast, monthly financial report and monthly financial operation status completion report on time; Prepare monthly cash flow statement on time and submit financial statements to higher authorities on time.

9. Be responsible for the preparation of accounting vouchers and list of accrued expenses; Review, supervise and timely adjust the difference between accrued expenses and actual expenses.

10. supervise the implementation of various financial systems, financial discipline and financial rules, and formulate relevant financial management systems and implementation rules according to the actual situation of the hotel.

11.Be responsible for compiling monthly salary and man-hour analysis list, financial achievement report, business situation analysis and comparison table, annual budget table, inventory turnover report, etc. and submitting them to the Chief Financial Officer and General Manager.

12. review the procurement bidding contract agreement and supervise the implementation of the contract; Supervise the cost control work and improve the cost control procedures according to the company's operating conditions.

13. Review all accounting vouchers and attached original vouchers of accounts payable, and check whether the accounts payable statement is consistent with the general ledger; Arrange payment according to the company's financial situation.

14. Monitor the signing of the company's managers for dining in the store; Monitor the implementation of discount authority of senior management of the company.

15. Responsible for reviewing the vouchers prepared by the general ledger supervisor; Responsible for the month-end closing of general ledger and monthly reconciliation; Be responsible for auditing tax statements, financial statements and financial analysis issued by the general ledger.

16. Be responsible for making and reviewing the salary statements of foreign employees and local employees.

17. supervise the collection of receivables; Review the accounts receivable aging analysis table; Supervise the guarantee of management and sales department; Review the vouchers of the front desk to offset the income, and communicate the situation with the positions such as daily audit, night audit and credit receivable staff in time to ensure the income is credited in time.

(3) Financial manager.

Although the work content of the financial manager of each enterprise is not the same, each enterprise is designed on demand, but the typical work content of the financial manager of an enterprise is similar, and the important contents are as follows:

1, fully responsible for the daily management of the finance department;

2, organize the formulation of financial management system and relevant regulations, and supervise the implementation;

3. Formulate, maintain and improve the company's financial management procedures and policies, and formulate annual and quarterly financial plans;

4. Responsible for preparing and organizing the implementation of financial budget reports, monthly, quarterly and annual financial reports;

5. Be responsible for the company's overall fund allocation, cost accounting, accounting and analysis;

6, responsible for the management of funds and assets;

7. Monitor major economic activities that may cause economic losses to the company;

8. Manage the relationship with banks and other institutions;

9. Assist the CFO to carry out communication and coordination between the Finance Department and the inside and outside;

10. Complete other routine work assigned by the superior.

Enterprises generally have the following requirements for financial managers:

(1) has all? Professional financial knowledge, accounting treatment and financial management experience;

(2) Excellent statistical ability and financial analysis ability, able to find and solve problems from relevant data.

(2) Proficient in national fiscal and taxation laws and regulations, with excellent professional judgment ability and rich experience in accounting project analysis and processing;

(3) Familiar with national accounting standards and related financial, taxation and auditing regulations and policies;

(4) Skillful use of financial software.

(5) Honesty, diligence and dedication, rigorous style, dedication and responsibility, and good professionalism.

In some small and medium-sized enterprises, the financial supervisor is equivalent to the financial manager, and only the positions of large enterprises will be divided very finely.

(4) Chief Financial Officer (CFO).

Job Description: Preside over the formulation of the company's financial strategy, financial management and internal control, raise funds needed for the company's operation and complete the enterprise's financial plan.

Work content:

1, using the principles of financial accounting and accounting management to provide the basis for the company's business decision-making, assisting the general manager to formulate the company's strategy, and presiding over the formulation of the company's financial strategic planning;

2. Establish and improve the financial department, establish a scientific and systematic financial accounting system and financial monitoring system in line with the actual situation of enterprises, and carry out effective internal control;

3. Formulate the company's fund operation plan, and supervise the fund management report, budget and final accounts;

4. Calculate the cost of the financing methods needed for the company's investment activities, and provide the most economical way to pay the capital;

5. Raise the funds needed for the company's operation, ensure the capital demand for the company's strategic development, and examine and approve the major capital flow of the company;

6. Take charge of risk assessment, guidance, tracking and financial risk control of major investment projects and business activities;

7. Coordinate the company's relations with banks, industry and commerce, taxation and other government departments to safeguard the company's interests;

8. Participate in the analysis and decision-making of important matters of the company, and provide financial analysis and decision-making basis for the production and operation, business development and foreign investment of the enterprise;

9. Review financial statements and submit financial management reports;

10, complete other tasks temporarily assigned by the general manager.