Four Factors Should Be Paid Attention To In Establishing Financial Accounts For Enterprises.

Financial accounting is the starting point for enterprises to conduct independent accounting, and is also the basis for the normal production and operation of enterprises.

The complexity of financial management makes it easier to set up accounts than to open accounts in financial software. There should be four factors in financial accounting.

Factor 1: suitable organization staff.

The construction and selection of financial personnel should be carried out throughout the project.

The establishment of financial organizations should be combined with the scale of enterprises and management orientation, and the principle of cost and benefit should be taken into consideration.

The larger the enterprise scale, the more complex the business and the higher the financial position, the more complex the function of the corresponding financial organization will be. On the contrary, it is not necessary for the small scale and extensive management enterprises to set up very complicated financial institutions.

In practice, enterprise finance usually includes five functions: budget management, accounting management, report management, performance management, internal control, etc., but the corresponding financial organizations are not established overnight and remain unchanged. In the early stage of operation, the organizational structure is generally relatively simple. The organization function focuses on accounting management and report management to meet the external regulatory requirements. Following the needs of business development and meticulous management of enterprises, organizational functions are pformed into performance management and internal control to support the realization of enterprise value creation.

Appropriate financial personnel are the basis for independent accounting of enterprises. The number of financial personnel allocated should not only consider the size and management needs of enterprises, but also meet the mandatory requirements of national laws and regulations such as the separation of incompatible posts, for example, accountants and cashiers should not be held by the same person.

At the same time, enterprises should also consider the professional competence of financial personnel, enhance their quality and operation ability through proper training or recruitment, and reduce the labor pains in the early stage of independent accounting.

Factor two: feasible financial rules.

"No rules, no Cheng Fangyuan", feasible financial rules are the key to the smooth operation of enterprise financial management.

In the process of financial account creation, enterprises should also design a framework of financial system system combined with the requirements of enterprise management and business characteristics, and work out and publish financial management and accounting system, so as to ensure that every work has laws to follow.

The formulation of the system should focus on the functions of financial organizations, follow the principle of prioritization, and prioritize the formulation of business related, urgent and important management systems, such as

System, revenue management system, etc., focusing on standardizing the management responsibilities, management processes and approval authority of various functional departments in the course of business development.

For independent accounting units of subsidiaries, branches or enterprises, in addition to building internal financial management rules, it is necessary to clarify the responsibilities interface, management and management relationship with parent company, parent company or higher level units.

For example, whether they have the right to invest abroad and the accounting responsibilities that accounting units should bear.

In practice, we should consider the way of internal documents and minutes to clarify the corresponding financial and supporting rights so as to ensure the legality of the main body.

Factor three: complete system data.

At this stage, along with

With the popularization and application, most enterprises are willing to choose computerized accounting means to improve the efficiency of financial management.

This requires enterprises to purchase or develop independent financial software by themselves, and set up independent accounting sets in the bookkeeping system according to the requirements of independent accounting, setting up basic accounting elements such as accounting statement, accounting calendar, bookkeeping currency and selecting accounting methods.

And according to the management needs, select the functional modules of budget system, reimbursement system, analysis system and so on.

For enterprises implementing ERP (Enterprise Resource Planning) system, consideration should also be given to the docking between financial system and external business systems, such as procurement, logistics, contracts and manpower.

In order to reduce the connection and setup problems between systems and systems in the future, enterprises should strengthen the joint measurement work before the system is launched.

The comb of the initial data is related to the quality of the accounting information, which includes the assets of the owner, the assets purchased or constructed, the debt and debts formed by the purchase and sale, the pre income and start-up expenses, etc., and at the same time, the relevant data support should be obtained as far as possible, so as to ensure the authenticity and completeness of the initial data.

Factor four: comprehensive supporting resources.

"Do not seek the overall situation, not enough to seek one area". Financial support for accounts must also consider comprehensive supporting resources.

For example, an enterprise should apply to the bank in accordance with the management requirements of the people's Bank of China and follow the principle of two lines of revenue and expenditure, and apply to the bank to open basic accounts and general accounts, purchase cheque, drafts and other bank notes; seal and engraving corporate finance special seal and corporate financial responsible person's seal; purchase cash account books and bank deposit journal books, and fill in the title page contents according to the requirements of the opening; and provide the record room with higher safety standards to purchase the hardware equipment such as printers, photocopies, scanners, binding machines, safe, and so on, and purchase a certain amount of low value consumables such as file boxes, vouchers, collation boxes, etc.

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