According to the environment of modern construction enterprises, this paper systematically expounds the defects, countermeasures and solutions of the current financial management methods of construction enterprises. The following is a "paper on financial management of construction enterprises", which I hope can help you!
First, the problems of traditional financial management
With the development of market economy, large-scale construction enterprise groups are becoming more and more large in China. The faster and larger the enterprises develop, the more prominent the problems in the current financial management mode are. There are many problems in the financial management of large construction enterprise groups, which are highlighted in the following aspects:
(A) the lack of a sound budget control system. At present, the budget management status of various construction group companies is not optimistic. Although each company has defined the budget management system and budget management organization and compiled the annual budget, it is difficult to test the actual effect of the actual implementation of the budget, and the budget is only a reference for the production and operation plan. The control function of budget can't be realized.
(B) poor control of funds. At present, the group's funds are scattered in various subsidiaries, and the funds of each subsidiary are scattered in various projects, so the group cannot grasp the overall fund situation in real time; Unable to grasp the dynamic fund information, it also brings the problems of fund cost and security.
(C) computerized accounting is difficult to adapt to environmental changes. In the 1980s, computer technology was introduced into accounting, freeing financial personnel from complicated work. However, computerized accounting only moves the traditional financial accounting process to the computer, which makes the automation of accounting process not fundamentally change the original accounting process.
Second, the financial management analysis under the conditions of informationization
(A) financial management information should focus on financial management. For many years, the computerized accounting of construction enterprises has only been applied to accounting, and there has been no great progress in financial management. Therefore, how to use the latest information technology, integrate new management accounting ideas, and strengthen management functions such as budget management, fund management and financial analysis has become the main goal of financial management informationization.
(2) Centralized management mode should be adopted in financial management informatization to realize the full enjoyment of financial information and ensure the quality of information. Due to the highly decentralized characteristics of construction enterprises, effective allocation and unified scheduling of resources must be adopted. In order to realize the efficient allocation of resources within the group; Ensure the truth of decision information; Ensure the quality of decision-making; Improve the core competitiveness and adaptability of enterprises. With the appearance of wide area network, Internet, large database and high-speed computer, it is possible to store and process business and financial data in a geographically dispersed group company. Objectively solved the problem of financial information asymmetry.
(3) Financial informatization should focus on the activities of financial funds and run through the whole process of enterprise's business activities. From the management business of the financial department itself to all the business related to the financial situation of the enterprise. Financial management is the most concentrated embodiment of enterprise management and the core part of enterprise management and burial structure. The financial management information construction of an enterprise should include all business processes related to the financial situation of the enterprise.
(D) The application of information technology has brought about changes in financial management workflow. The application scope should extend from the management department to the original business occurrence point. In order to realize the real-time and dynamic configuration, management and control of enterprise resources and financial status, it is necessary to extend the application scope to the original business occurrence point. The original business occurrence point should be determined according to the specific business. It must happen in strict accordance with the unified business process, and the original business occurrence point cannot be changed at will.
Third, the practice of financial control in the information environment
"Internal accounting control refers to a series of methods, measures and procedures formulated by units to improve accounting quality, protect the safety and integrity of assets and ensure the implementation of relevant laws, regulations and rules." The construction of financial internal control system under the information environment should focus on the following aspects:
(A) improve the financial internal control environment and cultivate the overall information technology capabilities of enterprises. In order to adapt to the change of control environment, enterprises need to look at information technology from a new angle, and pay attention to the overall IT ability of the company for network management, rather than simply establishing several isolated IT systems such as storage system and inventory control system.
(2) Establish and improve the financial organizational structure and power and responsibility distribution system. Enterprises should make appropriate adjustments to the original financial organization to meet the requirements of the information system. Re-adjust the internal relationship in financial internal control. Network technology has broken through the bottleneck of information transmission and information processing, and the scope of financial management has increased and the level has decreased. The vertical organization tends to be flat gradually, and the essence hidden behind this representation is to fundamentally redefine the relationship between personnel and functions of financial organizations.
(C) adjust the financial internal control framework of "soft control" and the importance of people. Pay attention to cultivating the information concept of personnel in the organization, understand the relationship between enterprise informatization construction and management reform and financial internal control innovation, and attach importance to and realize this reform. The development of enterprises in the information age will mainly rely on science and technology, knowledge and talents. "Humanism", as the creed of constructing financial internal control mechanism, has been more and more accepted by enterprises. Enterprise managers should pay attention to the selection, use and training of financial personnel, which is no longer just an environmental factor of financial internal control, but also an organic part of financial internal control structure.
(D) Establish a new risk control system and strengthen innovation in financial internal control. The operation of enterprises in the information environment is very risky, and the production and operation activities of enterprises need the corresponding innovation of financial internal control system as a guarantee. Therefore, with the help of information technology and information resources, it is an increasingly important field to collect and sort out the information of capital market, product market, supply and demand, customer information, policies and regulations in time, conduct sensitive analysis through computer multi-model simulation, timely control business risks and improve investment decisions.
(5) Pay attention to identify new risks in the new environment and formulate corresponding control procedures to effectively reduce risks. The research on financial internal control cannot be separated from the environment on which it depends and various risk factors inside and outside the enterprise. Today, with the rapid development of IT technology, the speed of information dissemination, processing and feedback is greatly accelerated, which leads to enterprises often changing business and information processes at the same time. In this change process, we can no longer blindly adopt the traditional control policy, but must re-evaluate it to meet the needs of new business development. We should focus on evaluating the risks in a specific business environment, and formulate corresponding control procedures, instead of sticking to specific control procedures, thus limiting the use of technology.
Fourth, the knot
Under the increasingly fierce competition pressure, the living environment of modern enterprises is also developing constantly, in order to adapt to the changes in the information environment. Many enterprises have implemented ERP system to improve their management level and market competitiveness. As the core module and function, financial management information system has always been the focus of attention. With the development of ERP to the era of e-commerce, financial management has also entered the network era. Facing the information environment, how to use advanced computer network technology and constantly improving communication means to push the originally closed financial management to the Internet and adapt the traditional financial management mode to the information environment is an urgent problem for the financial management system under the information environment. Centralized financial management, comprehensive budget management, dynamic management of funds and financial control have become the core contents of financial management.
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