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Part 1: Model of Financial Operation Management System
In the fierce market competition, as an important part of China's economic development, private enterprises must achieve Finance The innovation of management system will improve the development of private enterprises, enhance the financial management level of enterprises, and then improve the market competitiveness of private enterprises. Therefore, this paper discusses the financial management system innovation of private enterprises.
key word:
Financial management system; private enterprise; Innovation strategy
CLC No.:
F23
Document ID: A
Article No.: 16723198 (2014) 23011801
Private enterprises are an important part of China's national economic development, but at present, private enterprises generally have "heavy production" management How to realize financial management in the face of the lack of understanding of financial management in private enterprises management system The innovation of private enterprises has become an important research topic in the development process of private enterprises. Based on this, we should strengthen the innovation of financial management system to make private enterprises move towards sustainable development.
1 Analysis of the characteristics and impact of financial management system in private enterprises
From the nature of private enterprises, their financial system is a system composed of internal financial norms, systems and related external financial environment of private enterprises, that is, the financial management system of private enterprises will be affected by the external institutional environment and internal institutional structure. In particular, the government's intervention in private enterprises, under the situation that the local government pursues the dual goals of economic and political performance, may internally generate arrangements that are not conducive to the financial management system of private enterprises, resulting in many unfair treatments in all aspects of financial management of private enterprises, which seriously hampers the long-term development of private enterprises. At the same time, due to the lack of awareness of some private enterprises on their own system norms, they usually attribute the problems existing in their own financial management system to the external system environment, which has had an important impact on the development of private enterprises. Therefore, facing the current financial management system of private enterprises, as a multi-level and open system, the various elements of the financial management system of private enterprises must interact and influence each other. First, in view of the impact of the external environment system on the financial management of private enterprises, it is mainly reflected in two aspects: limited market access and unsound legal environment. In the case of administrative monopoly and unsound national economic and industrial structure, the market has not yet formed a perfect market competition mechanism, and the development of private enterprises has been seriously hindered. However, in the environment of rule of law, due to the fact that the existing legal system in China does not focus on private enterprises, various property rights and social service systems are not perfect, leading to the phenomenon of non-standard services in private enterprises. Second, in view of the impact of the internal institutional structure of private enterprises on financial management, under the organizational system of private enterprises, there are unclear property rights and imperfect management system components. Because most of China's private enterprises have family type and authoritarian management characteristics, facing the status quo that the property rights and management rights of enterprise operators and users are not separated, It promotes the occurrence of financial risks of enterprises. Therefore, facing the current situation of the financial management system of private enterprises, it is particularly important to strengthen the innovation of the financial management system of private enterprises.
2 Realize the innovation of financial management system
Faced with the impact of exogenous factors such as national macroeconomic policies and internal institutional structure on the financial management system of private enterprises, in order to achieve the innovation of the financial system of private enterprises, we must rely on the innovation of the internal financial system of enterprises, constantly improve and perfect the financial management of private enterprises, so as to promote the further development of private enterprises.
2.1 Establish a scientific and reasonable financial management system innovation system
With the continuous deepening and reform of China's economic system, private enterprises have gradually developed and expanded, which is the inevitable result of China's transition from a planned economy to a market economy. Since private enterprises in China are mainly self-employed, their economic development has distinctive institutional characteristics. However, with the change of the institutional environment, it has had a significant impact on the formation of the characteristics of the financial management system of private enterprises in China. Based on this, the financial management system innovation system is realized through the external institutional environment of private enterprises and different innovation subjects within the enterprises. In combination with the problems of the external institutional environment, inadequate economic policies, poor financing channels, less policy support and imperfect service system, as well as the problems of unclear corporate property rights and unsound control systems in the internal institutional norms The lack of entrepreneurial cultural atmosphere and other issues, in terms of the improvement of the external environment and system, through the support of the government and its functional departments, innovate service concepts, improve service mechanisms, increase financial support, and get rid of the limitations of family governance, improve incentive and constraint mechanisms, achieve the goal of financial management system innovation, so as to build a financial system innovation system for private enterprises.
2.2 Create a good external institutional environment for private enterprises
In the face of the deficiencies in the protection of private enterprises in China's existing laws, first of all, we should strengthen the legal protection of private economy, establish the Company Law, the Commercial Bank Law, the Contract Law, the Anti monopoly Law, etc., standardize the dominant position of private enterprises in the market and the market competition order, constantly improve laws and regulations, and establish a set of rights and interests protection system regardless of ownership, Create a good legal environment for private enterprises. Secondly, break the restrictions on market access. At present, most private enterprises in China are limited to traditional labor-intensive industries with low technology content, and there are still some restrictions on access to infrastructure projects and industries. Although market access to some industries has been opened, such as heavy industry and chemical industry, However, the economic activities of private enterprises are still restricted. Based on this, in terms of national macro policy adjustment, we should reduce the restrictions on the economic market access of private enterprises, reduce the capital requirements of enterprises for market access, create a good market competition environment for the production and operation activities of private enterprises, and enable private enterprises to achieve good development.
2.3 Strengthen the internal financial norms of private enterprises
In view of the excessive dependence of private enterprises on the external system environment, in order to realize the innovation of enterprise financial management system and improve its core competitiveness in the market, we can strengthen the innovation and construction of enterprise internal system. First, optimize the enterprise organizational structure, take the implementation of work plans as the mission, strengthen the information communication and exchange between various departments, and establish good cooperation relations. A good organizational structure of an enterprise can not only clearly define responsibilities, rights and interests, but also strengthen the internal system environment of the enterprise. Second, improve various financial management systems, clarify the authority and responsibility of financial management, establish a risk management system and financial budget management system, take cash flow as the core, and carry out comprehensive budget management on financial activities such as fund raising, cost control, restructuring and liquidation occurred in the business process according to the requirements of the enterprise's financial objectives. Third, establish an incentive and restraint mechanism to fully mobilize the initiative and enthusiasm of managers and standardize their behaviors, so as to improve the internal control work of enterprises and finally realize the innovation of enterprise financial management system.
3 Summary
In the face of the problems existing in the existing financial system, under the reform of the market economy system, the financial management system of private enterprises should be innovated, and the internal control management of enterprises should be strengthened, so that private enterprises can survive and develop significantly.
reference
Part 2: Model of Financial Operation Management System
In the increasingly fierce market competition environment, the internal financial management system of enterprises with competitive advantages or more successful enterprises in a certain period of time must also have strong advantages or successful factors; If there is a gap between enterprises in one aspect, it must be a gap with the relevant management system and its implementation effect; If there are advantages and disadvantages in the competition between enterprises in the same product and market field, it must be that there is a gap between enterprises in the performance mode and performance effect of financial management system and its influencing factors.
1、 Standardized financial management system and its implementation are the basis for enterprises to realize financial management system innovation and play an active role in promoting and promoting
The overall operation and management system of the enterprise is the general term of the regulations and standards that the employees of the enterprise must jointly abide by in the production and operation activities of the enterprise. Its manifestation or main composition includes the enterprise's organizational structure design, functional department division and functional division, job description, professional management system, work or process, management forms and other management system documents. In fact, all business management systems of enterprises, including financial management systems, are standardized. In order to survive and develop, enterprises need to formulate these systematic and professional regulations and norms, which requires employees to act and work in accordance with the norms and rules related to enterprise operation, production and management in their job behaviors. Without a unified and standardized enterprise financial management system and other business management systems, the enterprise's financial management work and other business management activities cannot be carried out normally, the enterprise's business strategy and management intention cannot be well realized, and the enterprise cannot survive and develop rapidly for a long time.
The specific professional management system of an enterprise is generally composed of some relevant or related normative standards, processes (or procedures), regular control (or inspection), rewards and punishments, etc. In many cases, rules of conduct refer to norms and procedures. From the perspective of the financial management system of an enterprise and its connotation and performance, the specific financial management system of an enterprise is mainly composed of such factors as the purpose of its preparation, the basis for drafting, the scope of application, specific provisions, implementation procedures, formation conditions, and the relationship between this system and other systems. Specifically, the normative factors include the purpose of preparation, basis of preparation, scope of application, specific provisions, etc. in the financial management system, and the regulatory factors include the implementation procedures, formation conditions, specific objectives of the implementation of the financial management system, and methods and procedures to achieve the objectives. In addition, there are the formation conditions, revision process, effective time of the financial management system, and the relationship with other management systems.
Of course, the implementation of a standardized enterprise financial management system also requires a standardized and reasonable environment and conditions. Generally, these environments and conditions not only include that the financial management system prepared should be standardized, which should meet the basic requirements of modern enterprise scientific management and the general rules of specific activities, but also include that the implementation process of the financial management system should be standardized, which requires that all staff's job behaviors and work procedures should be standardized. Only in this way can the overall operation of the enterprise's financial management system and even all business management systems (systems) be standardized.
2、 The innovative financial management system and its implementation are the guarantee for enterprises to keep the financial management system standardized for a long time and play its positive role in restricting and guiding
The standardization and innovation of enterprise financial management system and its implementation are achieved and presented in the process of relatively stable and continuous improvement. The standardization of enterprise financial management system requires that the enterprise operation and management system not only maintain relative stability, but also constantly improve, and achieve dynamic balance and unity between the two. That is to say, enterprises should realize the relative stability and timely improvement of financial management system and other business management systems according to the needs of operation and management. In the process of the survival and development of an enterprise, its financial management system and other business management systems have a relatively stable period and a continuous change cycle. This stable period and dynamic cycle are comprehensively affected by the industry characteristics, industrial characteristics, business nature, staff quality, external environment, management style and many other related factors of the enterprise. Enterprises should control and adjust the financial management system and other business management systems according to these influencing factors and their changes, and make them stable and timely dynamic.
Generally speaking, there are three main types of factors that lead to changes in the standardized financial management system and other business management systems: first, changes in the enterprise's business environment, business products, business scope, and staff quality. Changes in these factors will correspondingly lead to changes in the enterprise's organizational structure, functional departments, job responsibilities, staff, and skill levels, which will then lead to changes in the use The subject of implementing the original financial management system and other business management systems has changed, which will promote the corresponding change or improvement of the enterprise financial management system and other business management systems. Second, changes in the enterprise's product structure and new technology application will lead to changes in production processes and operating procedures, which will lead to changes in relevant job responsibilities, staff and skill level requirements, and the relevant financial management system and other business management systems will also be changed or modified. Third, the development strategy and competitive strategy of the enterprise have changed, which will promote the enterprise to continuously improve work efficiency, reduce production costs, expand market share, and then need the enterprise to reshape the internal operating mechanism, improve the original financial management system and other operating management systems.
3、 Standardized and innovative financial management system and its implementation are the objective requirements and inevitable results of long-term survival and sustainable growth of enterprises
The long-term standardized financial management system and other business management systems are the result of continuous reform and management innovation of enterprises. The dynamic changes of financial management system and other operation management systems need the support of effective innovation power of enterprises; Only by continuous reform and innovation can enterprises ensure that their financial management system and other business management systems are relatively stable and standardized. It is the best way or even the only way to maintain the standardization of enterprise financial management system and other business management systems to scientifically and reasonably grasp and make good use of favorable opportunities to implement innovation.
Part 3: Model of Financial Operation Management System
[Key words] Financial management of private enterprises
Since the reform and opening up, the development of private enterprises has played a huge role in China's economic construction, but its life cycle has been shortening, with an average life of only 2.9 years. One of the important reasons is that financial management cannot keep up with the needs of enterprise development.
1、 The Status Quo and Roots of Financial Management in Private Enterprises
1. Ambiguity of managers' understanding of financial management in private enterprises
Many private entrepreneurs do not pay enough attention to financial management, and financial management is in a passive position in enterprise management, which makes financial forecasting, financial decision-making, financial control, financial planning and financial analysis and other financial tools unable to play a role. The reason for managers' weak awareness of financial management is that there is no targeted, unified legal basis, and the punishment of enterprises' violations of financial regulations is not enough, and the investigation of those responsible for violations is also low, leading to confusion in financial management of private enterprises.
2. They do not attach importance to scientific investment direction, and the amount of funds is limited
Most private enterprises are small in business scale, low in capital composition and difficult to raise funds, which restricts the expansion and development of enterprises. The main reason for the difficulty in financing is that private enterprises are small in scale and low in credit. Banks have to carefully consider whether they should lend. Due to the narrow financing channels, the capital structure of private enterprises is unreasonable. Most of the funds of small and medium-sized private enterprises are mainly from their own accumulation, and it is difficult to play the role of financial leverage.
3. Incomplete financial internal control system
The weakness of financial control of private enterprises is mainly manifested in: first, poor cash management, resulting in idle or insufficient funds; Second, it is difficult to recover funds, and accounts receivable are not recovered. Due to the lack of a sound accounts receivable management system, the lack of standardized accounts receivable management system, and the lack of effective collection measures, accounts receivable could not be cashed in time, resulting in arrears.
4. Poor quality of financial management personnel
Most of the financial personnel in private enterprises are relatives. Most of these people have not received systematic financial accounting knowledge training, cannot conduct accounting according to the accounting system, and are more difficult to use financial data and financial management methods to participate in management; As a result of nepotism, it blocked the entry of non family outstanding financial talents, leading to confusion in internal management and unclear responsibilities. At the same time, due to the restriction of the concept of human relations, the assessment, reward and punishment system in financial control cannot be strictly implemented, so it is difficult to improve the level of financial management.
5. Private enterprises lack necessary supervision
Due to the fact that China has not yet formulated financial laws and regulations specifically for private enterprises, the regulatory system of private enterprises is not perfect, and the financial, tax, statistics, audit, industry and commerce departments are limited by human and material resources, so it is difficult to maximize the use of existing financial laws and regulations to supervise the daily behavior of private enterprises. At present, the social audit has not involved private enterprises, and the law has not clearly stipulated that the annual accounting statements of private enterprises must be audited by certified public accountants. Therefore, the risk of annual accounting statement audit is relatively high, which makes certified public accountants and accounting firms unwilling to engage in the audit of private enterprises.
2、 Suggestions on financial management of small and medium-sized private enterprises
1. Enterprise leaders should comprehensively update their concepts and establish new concepts of financial management
On the one hand, private enterprises should establish the idea that financial management is the core of enterprise management; on the other hand, private financial managers should establish a new concept of financial management. Private enterprises must face up to their own financial background, vigorously standardize the financial management system, and strengthen financial management to reduce operational risks and achieve healthy and sustainable development.
2. Improve financial institutions, establish strict financial control system, and improve financial processing procedures
On the one hand, it is necessary to improve the financial organization, set up a special financial management department, which is responsible for fund scheduling, daily cost control and review, financial budget and final accounts, financial analysis and other functions. At the same time, we should reasonably set up jobs, clarify responsibilities and authorities, and form a mechanism of mutual checks and balances. On the other hand, it is necessary to establish a strict and scientific internal control system, improve the internal control system covering the whole process of financial activities, establish standardized operating procedures, plug loopholes, and establish a sound inventory and accounts receivable control system while maintaining capital security. Third, strengthen financial supervision and internal audit by establishing a scientific and reasonable internal control system.
3. Improve the quality of financial managers and introduce senior financial management talents
First of all, private entrepreneurs should strengthen their learning and learn advanced management knowledge and necessary financial knowledge after management work. Secondly, private entrepreneurs should overcome cronyism, and key positions such as financial management should be staffed with personnel with considerable professional knowledge and business ability. Third, we should strengthen the training of existing financial personnel, establish a follow-up education system, encourage financial personnel to learn and innovate, constantly update knowledge and improve professional ability. Fourth, entrepreneurs should adopt a scientific and reasonable employment mechanism to retain talents and provide them with a platform to play their talents.
4. Strengthen the construction of financial laws and regulations for private enterprises, and increase punishment
At present, all financial laws and regulations in China do not consider the characteristics of private enterprises. Therefore, the government should combine the actual situation of private enterprises in China and learn from the experience of other countries to formulate and issue unified laws and regulations applicable to the characteristics of private enterprises as soon as possible. It is hoped that the government can speed up the process, constantly improve policies and regulations, and give private enterprises more opportunities for equal competition. The legal responsibilities of private enterprises and relevant responsible persons shall be clarified through legislation, and the punishment for violations of laws and regulations shall be strengthened to standardize the financial behavior of relevant responsible persons.
5. We should increase the support of financial institutions to solve the financing difficulties of private enterprises
First, increase credit support, carry out financial product innovation, improve financial services, improve credit assessment and reward and punishment management methods, and increase the proportion of loans to private enterprises. Secondly, we should broaden direct financing channels, step by step promote the GEM market, create conditions for private enterprises to use the capital market, and allow qualified private enterprises to issue corporate bonds. Third, establish and improve the credit guarantee system, and support private enterprises to establish commercial or mutual trust guarantee institutions.
6. Strengthen external supervision and standardize basic financial work
The government departments should try their best to use the existing laws and regulations to supervise the daily financial behavior of private enterprises. On the basis of establishing and improving relevant laws and regulations for private enterprises, government departments should strengthen the supervision of private enterprises and promote the standardization of financial work of private enterprises. At the same time, we should give full play to the role of intermediaries in social supervision of private enterprises, so that accounting firms become the main force of external supervision of private enterprises.
3、 Summary
Most private enterprises in China have weak financial management foundation, and the financial management of private enterprises is relatively loose. If an enterprise does not attach importance to financial management and let its financial situation continue to deteriorate, it will eventually lose its ability to pay cash and embark on the road of bankruptcy. Therefore, private enterprises should make clear that financial management is the core of enterprise management. Only by strengthening and improving financial management, private enterprises can make more remarkable achievements in the competitive market economy.
reference:
[1] Sun Chenguang: Problems and Countermeasures in Financial Management of Private Enterprises [J]. Decision Exploration, 2007, (2): 25-26
Part 4: Model of Financial Operation Management System
Key words: financial management level of private enterprises
With the continuous development of the socialist market economy, private enterprises, as a strong main force of economic growth, are constantly growing and becoming an important part of our national economy. However, in the process of rapid development of private enterprises in China, we should also see that some defects in financial management have seriously hindered the development of private enterprises. In order to promote the continuous development of private enterprises, both national financial departments and private enterprises should actively attach importance to their own financial management, propose and implement measures to improve the level of financial management, and inject inexhaustible power into the development of enterprises.
1、 The reasons that affect the improvement of financial management level of private enterprises
1. Basic accounting work needs to be improved
At present, many private enterprises have not established a special financial management department in financial management due to the limitations of scale, human and material resources, financial resources, etc., and lack of special accounting personnel. It is difficult to ensure the authenticity, integrity and accuracy of accounting. In addition, because of the lack of understanding of financial management, many enterprises have relatively weak basic accounting work, and the internal control system, inspection system, financial inventory system, cost accounting system, etc. have not been established, which makes the capital loss of enterprises serious and the level of financial management low.
2. Financial management position is not high
At present, the financial management status of many private enterprises is not high, which mainly shows that it is difficult for accountants to really participate in enterprise information analysis and decision-making, and the decision-making power within private enterprises is too centralized and arbitrary. Under the condition of socialist market economy, the survival and development of enterprises need scientific decision-making, and scientific decision-making needs true, reliable and comprehensive information, so accounting personnel who master information play a huge role. However, in the current private enterprises, the function of accountants only exists in bookkeeping and reporting, and there are few opportunities to really participate in the collection and analysis of data and democratic decision-making, which has affected the accuracy and scientificity of decision-making, thus affecting the real role of financial management in private enterprises.
3. Backward financial management mode
At present, the management mode of many private enterprises is still in the stage of high concentration of ownership and management rights. The owners of enterprises act as the chairman and general manager, and their rights are too concentrated. In addition, the phenomenon of cronyism and friendship is common, which has greatly hindered the management efficiency of private enterprises. In terms of financial management, private enterprises have not passed the strict selection and examination, and many important financial management posts have been occupied by their own people for a long time. The really useful talents cannot be reused, which not only affects the corporate culture, but also hinders the improvement of the efficiency of corporate financial management.
In addition, the factors that affect the financial management of private enterprises include weak financial supervision and poor quality of financial personnel.
2、 How to Improve the Financial Management Efficiency of Private Enterprises
1. Perfect external constraints of enterprises and effectively control financial management
The national financial department should give full play to its role, urge private enterprises to do a good job in the standardization of their own accounting foundation work, strengthen the financial management functions of private enterprises, so as to improve the effectiveness of financial management control of private enterprises.
First of all, the financial department should make greater efforts to standardize the accounting basic work of private enterprises. The financial department can supervise and urge the basic work of standardized accounting of private enterprises from the following aspects: first, in combination with relevant laws and regulations, private enterprises are required to establish a relatively complete accounting system and carry out inspection and supervision; Second, for the unqualified private enterprises found by certified public accountants in the audit process, audit opinions should be put forward in a timely manner and submitted to the financial department for handling. Third, the financial department should actively provide guidance and services for private enterprises, help them constantly correct their own accounting mistakes, establish and improve the internal control system, improve accounting personnel, and improve the level of accounting management; Fourth, the financial department should make efforts to help private enterprises introduce advanced financial management techniques and methods, help them ensure the authenticity and integrity of accounting materials, and improve the overall level of financial management.
Secondly, the financial department should strengthen its own functional services and effectively control the financial management of private enterprises. First, the financial sector should actively update its concept, broaden its vision of financial management, bring private enterprises into the scope of financial management, and establish a financial management system compatible with the market economy system. Second, we should do a good job in business training and assessment of private enterprises and improve their financial management. Third, we should strengthen the supervision of accounting personnel in private enterprises, require private enterprises to adhere to working with certificates and perform their duties in accordance with the law, and increase penalties for illegal private enterprises.
2. Improve the internal level of enterprises and strengthen internal supervision
Private enterprises should improve their internal financial management level, clarify their legal responsibilities, standardize their accounting work, strengthen their internal supervision functions, and strive to create competitive internal financial management systems and systems.
First of all, we should pay more attention to financial management, change the outdated concept of financial management, and establish appropriate systems and mechanisms to improve the level of financial management. In many private enterprises, many financial management talents are not paid attention to, and their functions only stay in bookkeeping and accounting, which greatly affects the effectiveness of financial management. Under the conditions of today's socialist market economy, private enterprises should change the traditional concept of "brothers in arms" and "fat water does not flow into the fields of people", fully understand the characteristics of the modern legal environment, policy environment and social public opinion environment, actively avoid the family business model, and adopt flexible and innovative talent introduction methods. Only in this way can the financial management level of enterprises be improved. In addition, in order to better play the role of excellent financial management talents, private enterprises should continue to innovate in management, encourage financial management personnel to participate in information analysis, collection and decision-making, and give play to the subjective initiative of financial management talents through effective talent incentive mechanisms, thus boosting new impetus for enterprises.
Secondly, we should strengthen the internal control system construction of private enterprises and improve the effectiveness of strengthening internal control. First, it is necessary to establish complete, rigorous and workable rules and regulations in the financial management, production and operation of private enterprises, so as to strengthen the management of the legal representatives of private enterprises, combine rights, responsibilities and interests, and the legal representatives should shoulder responsibilities while enjoying rights and interests, thus restricting the behavior of representatives, Avoid damaging the interests of employees. Second, to optimize the structure of the financial management department, it is necessary to establish not only the accounting practice system, but also the accounting management system, such as the internal control system, the inspection system, the financial inventory system, the cost accounting system, etc., to give full play to the supervision and management role of the financial management department, and actively supervise the legitimacy and rationality of the economic business occurring inside the enterprise, To improve the operation and management of the enterprise. Third, it is necessary to establish an internal information network system of the enterprise, which focuses on accounting data processing and forms a complete information system with sales and financial statement analysis, so as to feed back the production and operation activities of the enterprise in time and improve the authenticity and accuracy of the accounting information of the enterprise.
reference:
[1] Qin Shaoqing. On the Characteristics, Disadvantages and Countermeasures of Private Enterprise Financial Management [J]. Business Research, 2003, (12)
[2] Zhang Zhaoguo, Song Mengli. Three New Changes in Modern Enterprise Financial Management [J]. Monthly Journal of Finance and Accounting (Accounting), 2005
[3] Luo Chengde, Zhou Jingjing: Summary of Research on Enterprise Financial Management Objectives, Accounting Communication (Financial Management), 2008, Issue 12
[4] Exploration and thinking on financial management of small and medium-sized enterprises [J]. Accounting Research, 2006 (1)
Part 5: Model of Financial Operation Management System
Key words: private enterprise finance; Accounting and financial management; Problems; countermeasure
Introduction: The financial management mode and management system of private enterprises in China are greatly influenced by the traditional management mode. Financial management is a very important link in the management of private enterprises. How to strengthen the supervision of accounting and financial management of private enterprises and improve the financial management system has become an important issue facing private enterprises in China.
1、 Existing problems in accounting and financial management of private enterprises
（1） The thought of financial management is backward
Private enterprises in our country have already realized the importance of financial management to private enterprise management, and most of the private enterprises' thoughts are still only considering the management of account books [1]. This traditional financial management idea is not only reflected in the accounting and financial personnel, but also in the senior management of enterprises. This traditional financial management idea does not meet the management concept and development needs of modern private enterprises, and will hinder the healthy and rapid development of private enterprises.
（2） Comprehensive quality and professional quality of financial management personnel
The quality of accounting and financial personnel in private enterprises is mainly reflected in their professional quality. Most of the financial accounting staff are not of professional background, their basic knowledge and concepts of accounting are not comprehensive enough, their ability to interpret and analyze financial data is insufficient, and some financial accounting staff have poor sense of responsibility for their work, which will lead to major defects in the financial management of private enterprises. According to the law, financial accounting personnel not only have the responsibility of financial accounting management, but also have the responsibility of financial supervision. In the actual operation of private enterprises, or due to the lack of awareness of financial accounting personnel, or due to the role of other factors in private enterprises, the function of financial accounting personnel in financial supervision has been weakened, It is even eliminated, which is unfavorable to the financial management of private enterprises.
（3） Defects in the internal control system of financial management
The financial management defects of private enterprises are caused by various factors. In terms of financial management system, some private enterprises' rules and regulations are not standardized, or even have no rules and regulations, which is easy to cause financial management problems. Most private enterprises focus on the implementation of management systems in finance, but they have not done enough in financial supervision. They lack a sound financial management and supervision system, which easily leads to loopholes in the work of financial accountants or financial managers in financial management, or even the phenomenon of fabricating false accounts. In addition, the supervision of financial management is generally divided into three parts: pre supervision, in-process supervision and post supervision. Most private enterprises in China only implement post supervision, and often ignore the in-process and pre supervision [2]. In addition, the managers and financial staff of private enterprises should have a certain awareness of risks in financial management, and their awareness of financial risks is not strong, as well as their lack of grasp of investment opportunities will bring huge losses to financial management.
2、 Measures to solve the financial management problems of private enterprises
（1） Correctly understand financial management
The decision-making and management levels of private enterprises should pay attention to financial management and have a correct understanding. The decision-making level of private enterprises determines the specific direction of private enterprises and plays an important role in the overall leadership of private enterprises. The attention paid by the management level of private enterprises to financial accounting can transform this understanding into practical power and promote the implementation of accounting management in private enterprises.
Financial accounting staff should strengthen their awareness of financial supervision. Financial accounting personnel are the direct executors of financial accounting work and should be made to realize the importance of financial management in ideology.
（2） Improve the professional quality of financial accounting personnel
To improve the overall professional quality of financial accounting personnel in private enterprises, we can start from two aspects: 1. When recruiting accounting personnel, we should pay more attention to their actual skill level and knowledge level; 2. Regularly train accounting personnel. Private enterprises should introduce financial management talents, interpret, analyze and evaluate the financial data of private enterprises, provide reference for decision-making, and improve the ability of private enterprises to avoid risks. Regularly train the existing financial accounting personnel to improve their professional quality, clearly define their functions and responsibilities, and assess their work performance and responsibility system. In addition, it is also necessary to cultivate the professional quality of financial accounting personnel, strengthen professional ethics education, improve their sense of responsibility, make these professional ethics into the thoughts and self-cultivation of financial accounting personnel, and ensure the effectiveness and accuracy of financial management from the root.
（3） Perfect the internal financial supervision system of private enterprises
The improvement of the internal financial supervision system of private enterprises can be started from several aspects:
First, improve the relevant rules and regulations of private enterprises. The most relevant law to financial accounting in China is the Accounting Law of the People's Republic of China. The financial management system of private enterprises should be established on the basis of compliance with national laws and regulations. The development requirements of the industry have a certain role in shaping it. In the process of establishing the financial system of private enterprises, the development stage, development goals The scale of private enterprises and other factors are comprehensively considered, with the goal of establishing rules and regulations that meet the development needs of private enterprises.
Second, establish financial supervision system in private enterprises and implement financial internal control management and supervision strategy. When carrying out the internal financial supervision system, the functions and job responsibilities of the financial accounting and management personnel should be clearly allocated first. The workload of the staff should be reasonable, the responsibilities and responsibilities should be clear, and a standardized financial accounting workflow and supervision system should be established. And in the implementation of supervision, not only the supervision after the event, but also the supervision before and during the event. According to the process of financial activities, the errors and mistakes in each link of financial management should be minimized. When conducting financial supervision, not only the leaders of private enterprises should participate in the supervision, but also accounting staff should be encouraged to supervise financial work, assign financial supervision work to specific departments and individuals, and enhance the supervision awareness of financial accounting staff.
Third, the audit system needs to be improved. Regular financial audit should be carried out, which can be carried out internally by private enterprises or assisted by external professionals or institutions. Establishing a sound financial risk management and analysis system is conducive to financial management. To manage the expenses and statements required by the investment and activities of private enterprises, so as to provide reference for the financial decision-making of private enterprises.
Fourth, the financial inventory and fund management should be separated from the financial accounting management, which can improve the financial supervision and management system and play a role of mutual restriction.
Summary: Financial management is an important issue faced by most private enterprises in China at this stage. Financial management issues are related to the survival and development of private enterprises and cannot be ignored. This paper introduces the current problems in the financial management of private enterprises, and puts forward feasible measures. In the future development of private enterprises, we should pay attention to the introduction of advanced financial management theory and implement it in the management of private enterprises.
reference:
[1] Chen Hai. Analysis of Problems and Countermeasures in Financial Management of Private Enterprises [J]. Modern Economic Information, 2011, 2 (08): 67-68
[2] Zhao Guojiang. Research on Problems and Countermeasures in Financial Management of Private Enterprises [J]. Research on Private Enterprises, 2013, 2 (20): 121-122
Part 6: Model of Financial Operation Management System
1. Changes in financial management information
Under the operation and management of enterprises in the past, there is an inevitable connection and corresponding order between financial management and production and operation. In the current network environment, the information transmission among various departments within the enterprise is common, interrelated and shared. In this situation, the transmission of enterprise financial information is more convenient and fast. This has greatly changed the contradiction between financial management and enterprise management, and changed the relationship between enterprise financial management and business operations. The integration between enterprise financial management and business mainly includes: the integration of enterprise financial management and internal business, the integration of enterprise production and operation and material supply, and the integration of enterprise development and social demand. Under the network technology environment, the change of enterprise financial management mode makes enterprise financial management and enterprise production form integrated management, which is conducive to the development of enterprise production and operation and the improvement of enterprise financial management ability.
2. Changes in enterprise organizational structure
The traditional internal organizational structure of an enterprise is arranged vertically from top to bottom. In the current network environment, the internal organizational structure of an enterprise is arranged horizontally from top to bottom. The internal management departments of an enterprise are interrelated. The information transmission, exchange and cooperation between departments in reality effectively reduce unnecessary work links and reduce work costs, Speed up work efficiency. In other words, the organizational structure of an enterprise has undergone important changes. The enterprise financial information process is divided into financial budget planning, business content approval, enterprise internal control, and enterprise financial management analysis, which provide a basis for enterprise operation. Compared with the traditional enterprise internal organizational structure, the enterprise internal organizational structure under the network environment is more conducive to enterprise development and management, and effectively reduces unnecessary enterprise management links.
3. Changes in financial management environment
With the popularization of computer network, financial management has not only stayed on the manual management mode, but computer financial management software has been welcomed by more enterprises. Most enterprises begin to choose and apply computer financial software to effectively manage financial work, and transmit information through computer networks, so that the financial information of enterprises can be transmitted to relevant information users more timely and accurately. However, this practice will also lead enterprises to face higher business network and financial risks.
4. Changes in financial management timeliness
In the past, the financial management of enterprises only stayed at the management level, and the data on which the enterprise management was based were only relatively backward accounting of relevant financial data, so it was difficult to ensure the timeliness and effectiveness of financial information. In the network environment, financial management information can be quickly and effectively reflected. After financial data information is entered, relevant report data information can be directly formed according to the software settings, so that enterprise managers can timely master and understand the production and operation management of enterprises, make accurate decisions on enterprise operations, and improve the effectiveness and accuracy of enterprise financial management, Strengthen the management of enterprise production and operation.
2、 Perfecting Measures of Financial Management Mode under Network Environment
Financial management under the network environment is a new financial management mode of current enterprise management. It not only has the characteristics of previous financial management, but also has the characteristics of network effectiveness. Due to the backwardness of enterprise management concept, the restriction of financial management mode, and the imperfect network environment construction, etc.
1. Update the concept of enterprise financial management
Establish a new concept of enterprise financial management under the network environment, improve the position of financial management in the production and operation of enterprises, and strengthen the importance of enterprise management operators on enterprise financial management. The financial management mode of an enterprise is not only a reflection of the production and operation management of the enterprise, it should be associated with the overall production and operation management of the enterprise, to avoid the occurrence of fraud in the enterprise, to strengthen the quality of the financial information data of the enterprise, and to provide the enterprise management operators with real, accurate and effective financial data information of the enterprise.
2. Implement networked financial management budget
Make full use of computer network to achieve the financial management objectives of enterprises, improve the financial management ability of enterprises, control the operating costs and expenses of enterprises, and increase the production and operation income of enterprises. If the cost of the financial management system under the network environment is high, according to the principle of enterprise income and cost, the financial management mode with lower cost should be selected for implementation. According to the enterprise's own situation and needs, select appropriate financial management software under the network environment, control the enterprise's operating expense budget, and provide necessary support for the enterprise's operation and management.
3. Establish and improve the enterprise's internal control system
Under the network environment, enterprise financial data information is expressed in the form of electronic data. Enterprise production and operation business, product quality, business circulation, and expense and capital budget are all controlled by the enterprise financial system. The daily production and operation business management of the enterprise is managed and implemented by relevant software. Therefore, based on the enterprise operation risk assessment, a new enterprise computer financial information system is established and improved to achieve the production and operation objectives of the enterprise. According to the business situation of the enterprise itself, the post responsibilities of each post are formulated, and the financial approval and supervision system, financial system control and management system, enterprise property and material protection system, fund utilization budget control system, enterprise production and operation management analysis system, and networked enterprise financial management system are set up to ensure that the enterprise can operate normally in the network environment.
4. Improve the financial guarantee system under the network environment
Computer network is closely linked with people's life, work and study. The financial management system in the network environment is connected to each server. The relevant financial data information of the enterprise is stored in the network database, and the financial staff can query the relevant data information in the server. Therefore, enterprises should establish strict internal control system of financial system to prevent the loss or transmission of financial data information, which will bring unnecessary risks to enterprise operation. The enterprise should take effective preventive measures against the entire network financial management system, strictly manage the main server, set up a server administrator post, and give specific management authorization to operators, limit the authority of users. Each financial staff has its own private password, through which the financial management system can carry out its own work operations. In case of any error during operation, the cause of the problem can be found through the name of the staff member, and the responsibility can be investigated. To realize online payment and tax payment functions, the enterprise financial system under the network environment should effectively prevent illegal viruses from invading the system software, prevent poisoning or failure of the financial management system, and build a perfect network protection computer system.
5. Improve the ability of financial personnel in the network environment
Part 7: Model of Financial Operation Management System
Key words: business operation, financial management strategy
1、 The Role of Financial Management in Enterprise Operation
（1） It is conducive to improving the efficiency of enterprise operation and management
Capital is the material basis for enterprises to carry out various business activities, and is also the focus of enterprise financial management. In financial management, we can help enterprise managers find new profit growth points, provide basis for investment decisions, ensure the utilization rate of funds, maintain and increase the value of assets, and improve the efficiency of enterprise operation and management by analyzing enterprise capital operation, financial revenue and expenditure, fixed assets and other aspects.
（2） It is conducive to promoting the steady development of enterprises
Financial management emphasizes the pre prediction, in-process control and post analysis of various financial activities of the enterprise, which can not only ensure that the financial activities of the enterprise strictly follow the national economic policies, but also realize the optimal allocation of enterprise resources, providing scientific guidance for enterprise financing management, investment management, inventory management and production management. On this basis, the enterprise gradually realizes the integrated management of finance and business, penetrates financial management into all business links, ensures the orderly development of business activities, improves the level of enterprise operation and management, and creates a good internal environment for the stable development of the enterprise.
（3） It is conducive to standardizing the production and operation process of enterprises
Financial management can use the supervision of capital operation to effectively control the production and operation activities of enterprises. For example, in human resource management, we should establish a reasonable salary system to stabilize the staff; In cost management, by analyzing cost indicators, we can grasp the consumption of expenses, formulate cost control measures, and strengthen the standardized management of production activities; In profit distribution, financial management enables enterprise managers to understand business performance and financial status by analyzing profit indicators, and formulate a reasonable profit distribution mechanism in combination with enterprise development strategy. It can be seen that financial management plays an important role in supervising the scientific and standardized development of production and operation activities.
2、 Financial management strategy based on enterprise operation
（1） Innovative financial management concept
In order to meet the business development needs of enterprises, enterprises should establish a new financial management concept in combination with the current economic situation, which mainly includes the following three aspects: first, the core concept of financial management, promote financial management to the height of strategic management, formulate financial planning in combination with the strategic development goals of enterprises, and meet the needs of sustainable development of enterprises; The second is the basic concept of financial management, which plays a guiding role in financial management activities, including risk concept, tax planning concept, capital operation concept, financial leverage concept, capital structure concept, asset portfolio concept, target cost concept, etc; The third is the business concept of financial management, which refers to the integration of financial management and business management to promote the penetration of financial work into procurement management, cost management, financing management, investment management, capital management, income distribution and other business links, giving full play to the role of financial checks and balances.
（2） Improve financial management system
Enterprises should further improve the financial management system in combination with the actual situation of business management to provide institutional guarantee for promoting the standardized development of business activities. First, improve the financial budget system. Enterprises should effectively supervise capital operations, scientifically prepare financial budgets, and strengthen budget implementation to ensure that revenues and expenditures generated by various financial activities are within budget control. Secondly, improve the financial decision-making mechanism. When making business decisions, enterprise managers should fully listen to the suggestions of the head of the financial department, make investment decision analysis based on objective and true financial statements, and ensure the scientificity of financial decisions. Thirdly, improve the internal financial control system, focus on material procurement, asset inventory, inventory management and capital operation, and increase the verification of the authenticity and integrity of financial information. Finally, establish the financial assessment system. Enterprises should establish a financial assessment index system as an important basis for business performance assessment. Through quantitative assessment of the profitability, solvency and sustainable development ability of enterprises, enterprises can assess their financial situation and understand the weaknesses of financial management.
（3） Strengthen enterprise cost accounting
Enterprises should attach importance to cost accounting, take it as the basic work of production and operation cost control, and constantly improve the level of enterprise management and economic benefits. The specific measures are as follows: First, standardize the cost accounting process and refine the cost accounting content. In order to master the cost consumption of enterprises and understand the factors that affect their profits and losses, enterprises should accurately calculate project costs, product costs, sales costs, operating costs, consumables costs, management costs, etc. Second, build a cost accounting information system to connect the system with other business systems, so as to obtain cost accounting data in time and improve the accuracy of cost accounting. Third, implement the cost assessment mechanism. According to the cost accounting information, compare and analyze it with the cost consumption quota, find out the reason for the cost deviation, and investigate the responsibility of the department with serious cost overrun, so as to mobilize the enthusiasm of all departments and personnel to participate in cost management.
（4） Strengthen the management of accounts receivable
Enterprises should pay attention to the management of accounts receivable, speed up the withdrawal of funds, and avoid falling into business crisis due to the shortage of working capital. First, establish the account system of accounts receivable, make corresponding records in time according to the increase and decrease of accounts receivable, conduct aging analysis regularly, strengthen communication with the business department, and verify the recovery of accounts receivable. Secondly, establish a collection system for accounts receivable, implement the collection responsibility, timely remind customers to pay according to the payment requirements of the contract, safeguard the legitimate interests of the enterprise through legal means for customers who maliciously default, and reduce the bad debt losses of the enterprise. Thirdly, formulate multi-level credit policies. Credit policies and preferential credit policies are adopted for customers with good credit, such as giving certain cash discounts within the specified repayment period, so as to promote the rapid withdrawal of funds.
3、 Conclusion
In a word, financial management is an important management measure to ensure the sustainable operation of enterprises. Enterprises should, according to their own business development needs, innovate financial management concepts, improve financial management systems, build a sound financial management system, and take cost accounting, accounts receivable management, capital management, etc. as the focus of financial management, so as to ensure that enterprises have stable financial support for various business activities, eliminate business risks, and achieve business management objectives.
reference:
[1] Ma Lei. Research on Financial Management Mode of Enterprise Groups in Modern Management Environment [N]. Journal of Tianjin University, 2015 (7): 65-67
Chapter 8: Model of Financial Operation Management System
1、 Current situation of financial management of private enterprises
Financial management is the core of the operation and management of private enterprises, which plays an important role in improving the core competitiveness of private enterprises and promoting the rapid development of private enterprises. It can be said that the quality of private enterprises' financial management and whether the financial management system is sound have a decisive impact on the realization of their strategic development goals. However, affected by many factors such as the internal and external environment of private enterprises, the current situation of financial management of private enterprises is not optimistic.
（1） The external environment restricts the financial management of private enterprises
1. Conceptual discrimination still cannot be eliminated.
In the 30 years of reform and opening up, private enterprises have made great progress, and have surpassed the state-owned economy to become an important part of the national economy. However, due to deep-rooted prejudice, it will still take a long time to completely eliminate the concept of "privacy prevention".
2. Market access is still restricted.
Administrative monopoly still exists in the primary stage of socialism in China, fair competition has not been fully formed in some industries, and private enterprises have developed slowly. Restricted by the national industrial policy, the scope of industries that private enterprises enter is still narrow. Although some industries and fields have no public restrictions or have been officially banned, they are still mainly confined to the traditional labor-intensive industries with low technology content.
3. Insufficient government support.
Our government departments still have the tendency of "emphasizing management over service", and the provision of public services to the private economy is obviously insufficient. Although governments at all levels have made great efforts to improve the financing environment of private enterprises in recent years, there is still no relatively complete investment and financing system.
4. The legal environment is still not perfect.
In the primary stage of socialism, the actual status of public and non-public property rights in China is not completely equal, the protection level of private economic property rights is low, and the market operation environment is poor.
（2） Internal system affects financial management of private enterprises
1. The internal financial management mode of the enterprise is rigid.
The management mode of private enterprises is a typical high degree of unity of ownership and management. The phenomenon of leaders' centralization of power is quite serious. The outdated concept and rigid management mode lead to confusion in financial management and distortion of accounting information.
2. The enterprise has not established a standardized management system.
The internal management of private enterprises is not strict, which shows more randomness in the actual financial management and fails to achieve institutionalized, standardized and programmed management.
3. The investment decision lacks scientific feasibility analysis.
At present, the investment of private enterprises in China lacks the overall strategic awareness and scientific feasibility analysis, which is characterized by simple financial forecasting, easy blind investment and investors' decision making alone, and easy to cause decision-making errors.
4. The quality of financial management personnel is low.
The quality of accounting personnel in private enterprises is relatively low, and there are even fewer senior financial management personnel. Lack of experience and effective measures in practical work can not provide useful financial information for decision makers. The above-mentioned internal and external unfavorable factors of private enterprises restrict the development of private enterprises, while the backward financial management concept, unclear financial management objectives, incomplete financial management content, lack of innovative awareness of financial management, and unsound financial internal control system are the important obstacles. Perfecting the financial management system of private enterprises and innovating the financial management of private enterprises are necessary guarantees to promote the healthy and rapid development of private enterprises.
2、 Analysis on Financial Management Innovation of Private Enterprises
（1） Innovative financial management concept
The innovation of financial management mode of private enterprises is primarily to innovate the concept of financial management. Establish a modern financial management concept, change the traditional intensive financial management model, establish the concept of cost management, the concept of monetary time value, the concept of financial risk management, the concept of information management, etc., use modern and international financial management ideas to "lead" the financial management of private enterprises, use modern financial accounting quantitative analysis methods Management methods are used to manage enterprises, comprehensively, quickly and accurately collect internal and external information of enterprises, ensure that the financial management of enterprises meets the needs of enterprise development and industry competition, and promote the smooth realization of enterprise strategic development goals.
（2） Innovative financial management objectives
Innovating the financial management objectives of private enterprises is an inevitable requirement to standardize the management of private enterprises and improve their financial management ability.
1. Diversification of financial interest subjects
With the continuous expansion of the scale of enterprises, the wealth and value of private enterprises are no longer just owned by "families". Creditors, employees and other stakeholders are also owners of enterprise wealth. Especially for private listed companies, the wealth of enterprises is also owned by investors, This requires private enterprises to set up financial management objectives to meet the needs of many stakeholders.
2. Pay attention to cost management and expense accounting.
For private enterprises, if they want to improve their pricing initiative, they must reduce their operating costs, so that they can improve the price competitiveness of their products (or services), strengthen the control of expenses and cost accounting from the source, and analyze the composition of necessary costs and expenses from the perspective of strategic development, Transform the goal of enterprise financial management from traditional financial accounting to modern management accounting, and give full play to the important role of financial management in enterprise decision-making, so as to achieve the goal of improving enterprise labor productivity and enhancing enterprise profitability.
（3） Innovative financial management content
The financial management objectives of private enterprises in different stages of development will also be different. For example, in the initial stage of entrepreneurship, the focus of financial management is financing. With the continuous expansion of enterprise scale, the content of financial management will become more complex.
1. Focus on budget management
In view of the weakness of financial budget management in private enterprises, implement comprehensive financial budget management within the enterprise, combine the enterprise's development plan, strategic development goals with the enterprise's profit goals, set phased financial management goals, implement, decompose, adjust, optimize and strictly implement the decision of comprehensive financial budget management.
2. Improve financial asset investment management capability
Revitalizing enterprise assets and improving the operation ability of enterprise assets, such as scientific selection of financial leverage, optimization of profit distribution, formulation of financial investment plans appropriate to the development stage of the enterprise, investment without short-term debt as far as possible, and reduction of financial sales costs, are of great significance to improving the profitability of enterprises.
（4） Perfect financial management system
1. Improve the financial analysis and evaluation mechanism of private enterprises
Enterprise financial analysis is a very important method and means for enterprises to evaluate their business performance, financial status and development trend. Therefore, when evaluating its operating performance, the company needs not only to use traditional indicators, but also to further improve its financial analysis mechanism, using market added value, free cash flow, economic added value, etc. When analyzing enterprise finance, intellectual capital is analyzed as an important content. Through the evaluation of the value of intellectual capital, enterprises can disclose their changes in human capital and technological innovation and the corresponding investment income information to information users, so as to improve the information users' understanding of the core competitiveness of enterprises. At the same time, enterprises use indicators such as profit rate, utilization rate and innovation ability of intellectual capital to enrich the content of financial analysis, so as to achieve the financial evaluation goal of enterprises.
2. Improve the internal control system of private enterprises
Based on the principle of financial risk control orientation, aiming at various potential financial risks encountered in the process of enterprise development and operation, improve the effectiveness and pertinence of enterprise internal financial control, take financial risk prevention and control as the core of enterprise internal control, establish a financial management system compatible with enterprise development, and solve the problem of "weak" financial control of private enterprises from the source.
3、 Conclusion
Chapter 9: Model of Financial Operation Management System
Key words: private enterprises, financial management, countermeasures
With the rapid growth of China's economic level and the current open market development environment, all kinds of private enterprises have sprung up like bamboo shoots after a spring rain, and are developing vigorously under the good economic momentum. However, many private enterprises cannot meet the requirements of the current era for enterprise development due to the problems in their financial management. Some private enterprises also have problems such as economic turnover difficulties, even enterprise bankruptcy. It is imperative to strengthen the research on financial management of private enterprises.
1、 Private enterprises and their connotation
Private enterprises are referred to as private enterprises, which refer to all non-public enterprises. At present, except for "solely state-owned" and "state-owned holding" enterprises, other types of enterprises are basically private enterprises as long as there is no state-owned capital.
The operation mode of private enterprises mainly refers to the use, disposal or income of enterprise assets by the owners of enterprise assets in combination with their own interests and on the basis of ensuring the ownership of assets. Compared with other enterprises, private enterprises have many unique characteristics. In terms of enterprise investment management, private enterprises mainly have short-term investment, inward investment and other characteristics; In terms of enterprise profit management, private enterprises pay more attention to cost control than other enterprises. This problem, to a certain extent, makes the growth of enterprise cost funds smaller.
2、 Problems in the Financial Management of Private Enterprises
At present, in the financial management of private enterprises, there are mainly problems such as the imperfect financial management system of private enterprises, the incomplete financial management content of private enterprises, and the low quality of financial management personnel in private enterprises.
（1） Incomplete financial management system of private enterprises
For example, at present, many private enterprises do not strictly follow the new accounting standards for business enterprises, and the problem of building cars behind closed doors is more serious. Private enterprises need to combine their own characteristics, carry out appropriate reform and innovation, so as to better adapt to the current fierce market competition environment and be in an invincible position in the fierce market competition environment. The imperfection of private enterprises' own financial management system makes the financial management of private enterprises only stay on the surface, which has brought some obstacles to the development of private enterprises and the rapid improvement of economic level in China.
（2） Incomplete financial management content of private enterprises
At present, the financial management of private enterprises in China still exists on the surface of enterprise business, which has not been integrated and innovated according to the actual characteristics of private enterprises in China, and even many private enterprises do not have comprehensive budget management, lacking planning; If there is no corporate strategy, there will be no financial strategy; There is no performance appraisal system, and the year-end bonus is scored by the boss's impression of someone. The content of management is one-sided and deficient. For example, in terms of accounting treatment of private enterprises, the relevant content of off book funds and business management of private enterprises is vague and hidden, which forms a gap and makes the content of financial management of private enterprises incomplete. Financial management and financial supervision are mere formality, lacking practical value and function, and the strength and quality of financial management are poor.
At the same time, the cost accounting foundation of private enterprises is weak, and private bosses have no choice but to strictly control the purchase and delivery of finished products. They adopt a "meat in the pot" attitude towards production requisition and finished product accounting. However, because the cost accounting of finished products is not clear, it brings difficulties to sales pricing, and inaccurate pricing also weakens the market competitiveness of private enterprises.
（3） Poor quality of financial management personnel in private enterprises
The personal level of financial management personnel in private enterprises can directly affect the comprehensive quality of financial management in private enterprises. Only by combining the development characteristics of the current era and constantly introducing more comprehensive talents with high technology and high quality can we meet the needs of the current development and the development of private enterprises. However, in the process of financial management of private enterprises, there are many forms of mom and pop stores. Men work outside and women work inside. Men serve as general managers and women as financial directors. At the same time, it is difficult to recruit or retain high-quality professionals due to the imperfect salary and welfare system. Financial management personnel themselves do not have high financial management ability, and they have poor understanding of financial management. Their own quality and ability need to be improved. This problem directly affects the quality of financial management of private enterprises.
3、 Countermeasures for the Development of Financial Management in Private Enterprises
In the new era, the financial management of private enterprises can be reformed and innovated by improving the financial management system of private enterprises, enriching the financial management content of private enterprises, improving the quality of financial managers of private enterprises, and innovating the financial management concept of private enterprises.
（1） Improve the financial management system of private enterprises
The imperfection of the financial management system of private enterprises in China has brought certain difficulties and obstacles to the development of private enterprises. Therefore, in the new era, we should carry out appropriate reform and innovation in combination with the actual development needs of private enterprises, and update the management concept. To update the business concept, first of all, we should start from leaders and investors of enterprises to avoid the continued existence of the concept of valuing technology over finance, and improve the financial management system and management rules of private enterprises, so that the development of private enterprises in China can have laws and regulations to follow, and put an end to problems such as improper financial management or lack of financial management.
At the same time, on the basis of formulating a sound financial management system for private enterprises, it is also necessary to carry out financial management and financial supervision of private enterprises in strict accordance with China's financial management system for private enterprises, supervise and investigate the problems existing in the financial management process of private enterprises, and solve the problems in financial management in a timely manner, Improve the deficiencies in financial management, and through real-time supervision and timely response, so that the financial management system of private enterprises can be more perfect, go deep into the actual content of financial management of private enterprises, and penetrate into the financial management of private enterprises. In the new era, private enterprises need to introduce more advanced financial management technology, carry out comprehensive financial management with the help of computers, and improve the comprehensive quality and efficiency of financial management of private enterprises.
（2） Enrich the financial management content of private enterprises
Capital is an important guarantee for the growth and development of enterprises. However, the current financial management problems of private enterprises seem to hold the throat of private enterprises, which is very unfavorable for the rapid development of private enterprises. The incompleteness of the financial management content of private enterprises is mainly reflected in the one-sided management content. For example, in the accounting treatment of private enterprises, the related content of off book funds and business management of private enterprises is relatively scarce, which forms a gap, making the content of financial management of private enterprises incomplete. The improvement of financial management of private enterprises needs to enrich the content of financial management of private enterprises and expand the scope of financial management of private enterprises in China.
For example, by increasing the scope of financial management of private enterprises in China, evaluating the effect of financial management of private enterprises in China, or evaluating the risk of the utilization rate of funds of private enterprises in China, we can strengthen the management, budget and planning of funds in financial management of private enterprises, and estimate and analyze the risks of financial management, Increase the project financial management that has a greater impact on private enterprises, so as to enrich the content of private enterprise financial management.
At the same time, it is also necessary to infiltrate the content of financial management into every link of production and development of private enterprises, meet the needs of production and development of private enterprises, and promote the rapid development of private enterprises in China. Private enterprises should learn more advanced financial management concepts, update their financial management concepts in an all-round way, establish a people-oriented management concept, attach importance to the subjective initiative of employees, and establish diversified financial management concepts, so as to achieve diversified financial management concepts.
（3） Improve the quality of financial management personnel in private enterprises
The personal quality and comprehensive skills of financial management personnel in private enterprises can directly affect the quality of financial management in private enterprises. In view of the low quality and skill level of financial management personnel in many private enterprises, private enterprises need to improve the comprehensive quality and skill level of financial management personnel in enterprises in combination with the characteristics of development, Create good conditions for the development and expansion of private enterprises. Private enterprises can provide a good learning and development platform for financial managers of private enterprises by carrying out financial management professional skills training courses, lectures on comprehensive professional ability knowledge and other activities, combine the professional skills learned with the development of private enterprises, and strengthen the skill guidance for financial managers of private enterprises.
Enterprise employees are the main body of enterprise culture construction. Without the active management of enterprise employees, it is impossible to form an excellent enterprise culture. Enterprises should continue to educate employees about corporate culture and knowledge, so that employees can understand the connotation of corporate culture. Managers should fully realize the urgency and necessity of corporate culture construction and the significance of the existence of corporate culture.
At the same time, private enterprises also need to introduce some talents with high quality or high skill level, build a team of financial management talents with high professional level, improve the comprehensive quality of financial management of private enterprises, so that each fund can be scientifically planned, get expected benefits, and maximize the risk of capital.
4、 Conclusion
At present, in the financial management of private enterprises, there are mainly problems such as the imperfect financial management system of private enterprises, the incomplete financial management content of private enterprises, and the low quality of financial management personnel of private enterprises. These problems have brought certain obstacles to the development of private enterprises and the rapid improvement of economic level in China. Under the background of the new era, private enterprises need to carry out appropriate reform and innovation in combination with their own characteristics, In order to better adapt to the current fierce market competition environment, in the fierce market competition environment in an invincible position, and ultimately promote the rapid development of our economy.
References:
[1] Zhao Yan. Research on Financial Strategic Management of Private Enterprises from the Perspective of Sustainable Development Capacity [D]. Lanzhou Business School, 2011, (4): 1-56
[2] Guo Chuhong. Research on Financial Management of Small and Medium sized Enterprises -- Taking Beijing XX Sports Culture Company as an Example [D]. Institute of Financial Science, Ministry of Finance, 2013, (5): 1-38
[3] Wu Chunping, Qin Hong. On the Financial Management of Private Enterprises in China under the Background of Economic Integration [J]. Journal of Sun Yat sen University, 2011, (8): 143-145
