1, the significance of financial accounting to enterprise management
Every enterprise should have financial accounting, which is of great significance to enterprise management. In order to ensure the normal operation of enterprise financial accounting, the government promulgated the Accounting Law. The work content of financial accounting is complex and diverse, and the work effect has great influence in enterprises. Therefore, enterprises have always attached great importance to the role of financial accounting, and adopted a series of means and measures to improve the internal accounting system and improve the level of financial accounting, thus increasing the income of enterprises. The actual content of accounting work is to scientifically manage the whole process of economic activities and control and supervise the progress of economic activities. In a word, accounting is a scientific management method, which completes certain work in an enterprise through a series of steps such as confirmation, recording, measurement and reporting. Through the confirmation and record of financial accounting, we can provide enterprises with important accounting information such as relevant financial status, operating results and capital flow, and also provide creditors and investors with effective basis for economic decision-making and economic management. Effective means of accounting enterprise management can meet many requirements of enterprises in practical work. For example, accounting can change bookkeeping into management, thus separating the work contents of internal accounting from external accounting, making enterprise accounting stick to the enterprise position, and establishing a complete enterprise responsibility accounting system can provide a lot of information for enterprises. The basic function of financial accounting is to record and measure economic activities and supervise financial revenue and expenditure. In order to make financial accounting develop better, we should change the traditional financial accounting model, promote the development of accounting and play a greater role for enterprises. Modern accounting has the function of comprehensive accounting of economic activities, and can also supervise the whole process of economic activities of enterprises. In a word, giving full play to the management role of financial accounting in enterprises can make enterprises operate better and increase their economic benefits. From a systematic point of view, an enterprise is an organic system, which consists of three parts: people, money and things. All the components are interrelated and cooperate with each other to promote the normal operation of the whole enterprise, so as to realize the expected work objectives of the enterprise. Gradually, with the continuous expansion of enterprise scale, it is very important to improve the management level of enterprises in order to enhance their competitive strength. Therefore, we must innovate and establish a modern enterprise management system, which can adapt to socialized mass production and conform to China's modern social market economy. It is a new enterprise management system. The subject of enterprise management is enterprise legal person, the core is limited liability company, and the foundation is scientific and reasonable enterprise management and operation system. Financial accounting is an important part of enterprise management system, which is mainly responsible for the important work of raising, putting in, using, distributing and recovering enterprise funds. So we say that financial accounting is limited by enterprise property rights and enterprise organization management, and at the same time it plays a role in promoting and protecting enterprise property rights and enterprise organization management.
2. The present situation of financial accounting in enterprise management.
2. 1 Lack of innovation in management mode
One of the main characteristics of modern enterprises is to make the ownership and management rights highly unified. This management mode enables investors to concurrently serve as operators, but it will have negative effects, which is not conducive to the development of enterprises in the long run. The lack of innovation in this enterprise management mode leads to the lack of study on financial accounting theory and methods in enterprise work, which leads to financial confusion, lax financial supervision and untrue accounting information. In addition, many enterprises have not set up an internal design department, which leads to the financial accounting department can not be independent and can not give full play to its effective management role.
2.2. Financial accounting is in a low position in the enterprise.
At present, as far as the management status of modern enterprises is concerned, financial accounting has not received enough attention in enterprises, and it is still controlled by enterprise leaders. In order to achieve the goal of leadership, financial accounting can develop in the direction expected by enterprise leaders, which leads to irregular accounting work and can not give full play to the real role of accounting. In addition, due to the insufficient position of accounting and the attention of leaders, the analysis of accounting can not go deep into the operation and management of enterprises, which leads to the financial accounting not understanding the business activities of enterprises, the accounting work can not be carried out in an all-round way, and the functions of accounting can not be fully exerted. Financial accounting can't sort out and analyze the data in detail, find the defects in the enterprise and solve the problems in time. In a word, the low status of accounting in enterprises leads to the decrease of the authenticity and accuracy of financial accounting, which makes financial accounting unable to fully play its role in enterprises.
2.3 lack of financial accounting management awareness
Enterprise leaders and accountants lack the management consciousness of financial accounting. Some business leaders, for their own selfish interests, use abnormal means to control the accounting work of enterprise financial accounting, which is also commonly known as "making false accounts", thus showing wrong work performance. In order to avoid taxes, this is a sign of weak accounting consciousness and dereliction of duty in accounting work. Some financial accountants lack professional ethics and integrity, and lack awareness of financial accounting management. This is due to the negative social atmosphere and the influence of party and government corruption, and the values and ethics of financial accountants are passive and slack. The weak consciousness of enterprise managers and financial accountants will lead them to lose their basic role in accounting work, and the obtained accounting information lacks authenticity and accuracy.
3. Effective measures to play the role of financial accounting.
3. 1 Create a financial accounting environment
In order to play the role of financial accounting, we must first break through the shackles of society on accounting status. From the legal point of view, it is very important to improve the accounting management mode, accounting laws and regulations system and important accounting standards. In addition, it is also important to improve the society's understanding of the importance of financial accounting. Only by creating a good legal and moral financial accounting environment can we give full play to the effective role of financial accounting.
3.2. Improve the professional quality of financial accounting personnel.
To improve the professional quality of financial accountants, we must first strengthen the attention of enterprise leaders to accounting work. Only when leaders pay enough attention to accounting work can they pay attention to the improvement of the professional quality of financial accountants. A correct understanding of financial accounting by enterprise leaders can improve the enthusiasm of financial accounting, thus improving the working level of financial accounting and giving full play to the role of accounting in enterprise management and operation. Financial accounting is an indispensable special tool in enterprise management. Because of its professionalism, it must be competent by people with professional knowledge. Therefore, when choosing financial accounting, enterprise leaders should correctly examine the professional knowledge level of personnel, ensure that financial accounting personnel have enough professional knowledge, can provide comprehensive, true, effective and timely accounting information in their work, and can properly explain professional information, so that managers and other relevant personnel who come into contact with these accounting information can. At the same time, accounting professionals must be able to use more professional terms and special methods to serve enterprise management.
3.3 Establish a scientific cost management system
The quality of enterprise cost management affects the market competitiveness of enterprise products and the profitability of enterprises. Therefore, the core task of enterprises should be to improve the level of cost management, so it is very important to establish a scientific cost management system. This requires financial accountants to accurately grasp the key to cost control, and through the rational analysis of the rational use of quantity, cost and profit, calculate the sales volume with the lowest cost and the largest profit, so as to control the product cost in advance, reduce the product cost of enterprises as much as possible, reduce the labor force and provide the maximum tax management for enterprises. Enterprises can choose regular training, short-term training, multi-channel job training and continuing education when training tax administrators. At the same time, enterprises should also do a good job in the training of enterprise managers and ordinary employees, so that they can better understand the relevant tax law knowledge and establish a correct tax concept. Only when leaders really pay attention to it and all staff participate can tax management be done better.
(D) Enterprises should do a good job in enterprise tax risk management.
Tax risk refers to the tax risk that may exist when an enterprise pays taxes, that is to say, the enterprise fails to abide by the corresponding laws and regulations when paying taxes, which directly leads to certain losses of its economic interests. Corporate tax risk generally refers to being punished by the relevant tax authorities for overpayment, underpayment or deferred payment, and sometimes even being investigated for criminal responsibility. After the economic system reform in China, great changes have taken place in the tax environment. Enterprises are facing more and more complicated risks when paying taxes. Some factors, such as imperfect systems, incorrect processes, problems in accounting, and defects in business methods, will also directly bring certain tax risks to enterprises. In enterprises, the existence of tax risks is objective, will not be affected by people's will, and tax risks cannot be completely eliminated. As long as the enterprise produces and operates, tax risks may exist. Enterprises should formulate risk control processes according to actual needs, and do a good job in risk management accordingly. For businesses that may have serious tax risks, measures must be taken to control the whole process. Relevant departments of enterprise management of tax risks should make certain predictions and analysis in advance, do a good job in identifying things, ensure the authenticity and effectiveness of risk prevention, and control and supervise tax risks to a certain extent. Enterprises should take measures to actively guard against tax risks, strive to do a good job in risk control, standardize enterprise tax payment behavior, do a good job in relevant internal control, and correct existing mistakes in time. BBK Thesis Publishing is the first choice website for students to write economics papers quickly, publish management thesis topics and refer to management model essays.
(E) Enterprises should attach importance to and strengthen the informatization construction of tax management.
When enterprises are reluctant to part with the modernization of tax management, their goal should be to better realize the modernization of tax management. The informatization construction of tax management refers to the application of various advanced means in tax management. In the process of tax administration informationization, the most important thing is the promotion of science and technology. Applying advanced technology can optimize its business process to a certain extent and change the backward management mode in the past. In the past, tax returns needed to be filled in manually. After applying information technology, online tax returns became possible. Its informatization construction is very conducive to the rational allocation and effective utilization of resources, which can make the business network system within the tax system more connected and the information more convenient. Through the transmission of information, taxpayers can get more policy information. Doing a good job in the modernization of tax administration requires not only technical innovation, but also management innovation. In this process, the tax management mode will also change obviously and the efficiency will be improved obviously. Only by realizing modernization and ensuring that it meets the needs of enterprise development can enterprises better solve the emerging new tax problems, give full play to the role of tax management and ensure the economic interests of enterprises.
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In enterprises, tax management is very important for the survival and development of enterprises. Strengthening enterprise tax management can better grasp and understand the new tax policies of the country, which is very important for optimizing resource allocation, adjusting industrial structure, technological transformation and improving enterprise management level. Therefore, enterprises must strive to take measures to strengthen tax management, help enterprises develop better and get more benefits.