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本篇paper代写- Financial control of the company讨论了公司的财务控制。财务控制的作用就是协助管理者在任何时候都能做正确的事，它的目标首先在于通过财务控制可以得到可靠的信息，使管理更有效；其次财务控制的目的还在于可以了解实际情况与计划的偏差，然后采取正确的行动来纠正偏差，必要的时候需要修改计划来达到目标。企业要协调好不同产权主体财务目标取向的差异性，整合好企业产权多元化基础上内部多重财务控制主体等问题，需要尽快构建一种适合产权多元化的财务控制机制。本篇paper代写由51due代写平台整理，供大家参考阅读。

Since the outbreak of the financial crisis, the economies of all countries have improved, but many problems have not been fundamentally solved, such as the control of corporate financing and investment, and the control of asset value preservation and appreciation. Gome event has also led to the in-depth discussion of corporate governance mechanism in the academic world and society, and it is of great significance to help the company to achieve the construction goal of financial control system.

P.T.M. enzies put forward the concept of financial control in 1986. He believed that the function of financial control is to assist managers to do the right thing at any time. Secondly, the purpose of financial control is to understand the deviation between the actual situation and the plan, and then take correct actions to correct the deviation, and modify the plan to achieve the goal if necessary. And he also proposed two means of financial control: budget control and cost control.

For Chinese enterprises to coordinate the difference of financial target orientation of different property owners and integrate the multiple internal financial control subjects based on the diversification of property rights, it is necessary to build a financial control mechanism suitable for the diversification of property rights as soon as possible.

COSO model mainly includes control environment, risk assessment, control activities, information and communication and supervision. Released in the COSO "- the overall internal control framework" namely "the COSO framework", scholars began to tend to use the COSO framework to study of financial control, Steven j. root "beyond the COSO" puts forward strict framework that company executives and leader of the financial control function can be converted to valuable strategic tool, the in the balance of forces in order to improve performance is particularly prominent.

As an important part of internal control, financial control is inseparable from the planning and operation of the company's overall internal control system in the process of research and operation. The final implementation effect is also affected by internal and external factors. In order to achieve the best control effect, the control environment, risk assessment, control activities, information and communication, supervision and other aspects as well as the coordination and cooperation between each other must be in a good state. The absence of any link will lead to the decline or even inefficiency of the control effect.

Corporate governance structure is the most important control environment for financial control and provides the institutional basis for the establishment and implementation of financial control. Improve the financial control system of the company should be to improve the shareholders meeting, general manager, management department, business department and from top to bottom, from outside to inside of the whole supervision chain type coherent body, the comprehensive supervision on the bad behavior, realize the corporate governance and internal control effectively guiding ideology as the center, for the corresponding improvement in the financial department.

The group company can dispatch finance director to subordinate unit, build finance personnel control system. The finance department works under the leadership of enterprise leaders, and it is difficult to assume the control functions for the leadership and each department. The financial controller at all levels can be appointed according to the subordinate relationship, management authority and level by level between the enterprise and each branch and subsidiary. In addition, the company shall also establish various supporting systems, such as qualification confirmation, performance assessment, reward and punishment, report, reporting, training and rotation system for the assigned chief financial officer, so as to ensure the smooth implementation.

The system of accounting appointment has a long history in China. Practice has proved that it has played a positive role in strengthening the financial supervision of enterprises, preventing the distortion of accounting information and improving economic benefits. Clarify the responsibility and authority of financial personnel and strengthen the management of delegation. Train the assigned personnel, clarify their responsibilities, authority and relationship with the assigned unit, and perform their duties correctly. Carry out quantitative appraisal system, strict performance appraisal. Assessment shall be carried out jointly by the appointing unit and the receiving unit, with the appointing organization as the main body.

Financial management object is the enterprise capital movement, is the role of financial and capital raising, use and distribution of associated, and a series of activities, as an enterprise service subsystem as support subsystem of financial accounting and have their respective functional areas, if its artificially put to executed concurrently in a body, is clearly contrary to scientific management theory. The dual system should be promoted in the financial institutions of the subordinate enterprises to clarify their functions.

Risk assessment refers to the process of identifying and analyzing relevant risks, and it is the process of discovering and analyzing those risks affecting the realization of goals. The risks produced by the company in the operation process are divided into internal and external risks, and the improvement of its evaluation system is mainly to improve its internal and external risk assessment.

According to the daily financial risk of the company, the specific measures are as follows: establish the risk assessment management objectives. The prerequisite of risk assessment management is to set goals. Only when the objectives are established first, can the management determine the risks for the goals and take necessary actions to manage the risks. Establish an independent risk management committee. The risk management committee shall be composed of salesmen with solid theoretical foundation and rich practical experience, and experts in risk assessment and risk management shall be employed when necessary to analyze and evaluate the risks of the company and put forward risk analysis reports. Implement comprehensive risk assessment for key business processes. Risk identification should be done in a systematic manner to ensure that all major activities of the organization and their risks are included and effectively classified. Risk database is the basis of risk assessment and the starting point of the assessment control activities. The identified risks are analyzed qualitatively or quantitatively, with the aim of prioritizing the importance of internal control assessment.

The company's external risk mainly includes external audit risk and tax risk, so it is necessary to strengthen management and prevention. Should standardize its subordinate unit to involve duty work. With clear responsibility, standard operation, etc. Report and pay tax on time according to the local tax department of each unit, actively communicate with the local tax department, regularly train the tax return personnel, timely grasp the changes of the local tax policy and give feedback to the company, and cooperate with the financial department of the company to do a good job in tax management. In the process of receiving external audit, on the one hand, the quality of financial information should be improved through financial foundation control activities; on the other hand, the internal control center should strengthen the construction of the internal control system of the company, coordinate and manage various activities of internal control, and evaluate the effect of internal control.

Control activities, is to ensure that the management of instruction to execute the policies and procedures, in the financial control, we mainly on financial budget, decision-making and control system of enterprise assets analysis, grasp the status of the enterprise daily financial activities control, the resulting data and forecast data contrast analysis of the deviation, and will result feedback, finally to put forward the Suggestions for improvement of control activities to the company.

How to break through the existing management system, eliminate the resistance and the implementation of new budget management mode, its difficulty is evident, the general idea is: to improve the budget system for the long-term goal is to create a set of conform to the enterprise actual situation, and combined with company's overall financial management and the management goal of the budget system, should be covered and connect the dimensions of the budget process.

Strengthen capital controls. Through the analysis of the problems existing in the capital management of most companies, the author thinks that the control of capital should be strengthened, and the frequency of its capital collection and security should be reduced. Its main content includes: setting fund clearing account, strengthening fund management. Identify a bank as a fund clearing bank, and each grassroots unit can only open an expenditure account in the local bank for all business expenses; No longer open an income account, the original income account will be cancelled, the account opened into the company's online banking system. Standardize post restriction and strengthen fund security guarantee. For the artificial risk in the operation of fund collection and payment, it should be controlled through strict settlement procedure and strengthening post restriction. We will strengthen controls on fixed assets. Due to the large scale of fixed assets, especially the dispersed distribution of the fixed assets of large group companies, the accounting of fixed assets is prone to deviation. In order to strengthen the control of fixed assets, the responsibility system of fixed assets management should be implemented. Set up the fixed assets management and centralized procurement review committee, select relevant responsible persons in each business department to form the management and centralized procurement review committee, responsible for the approval of various management decisions and centralized procurement programs, and guide the asset management of each relevant department.

Information control mainly lies in its control of financial report and financial network. Multiple levels of the company scale, and to understand the group's situation and make impact group which the fate of the decision accounting software alone is not enough, and effective application of ERP system, make the enterprise group management convenient for members of financial information and non-financial information, can make the company a good grasp of the application of the communication control, operation control and management control.

Based on the existing accounting computerization system, modern network technology is used to establish the information timely transmission system in the whole company. In order to accelerate the application process of ERP system, we should make full use of ERP system to establish real time dynamic monitoring system for finished products, and provide relevant data for sales branch and production branch in time. Further promote the centralized management of accounting information of all accounting units within the company.

Establish a reliable information control system at the enterprise group level, covering all important activities of the company. Includes data systems stored and used in electronic form and must be subject to security protection and independent oversight review. This internal control system requires adequate and comprehensive internal financial, operational and compliance data, as well as information on decision-making events and conditions in the external market. To achieve the integration of finance, assets, human resources, procurement and statistical information systems to the operational level.

The financial control system implements supervision of the company, mainly in the form of internal audit. Its functions should focus on the improvement of risk management and process control, and act as a company consultant in a far-sighted way, instead of being limited to traditional methods, aiming at historical data. Although many companies have audit offices, their methods are still traditional internal audit methods. To improve the financial control and supervision system: to strengthen the supervision mechanism in financial operation. According to the principles of separation of post and internal restriction and supervision, there are many clear provisions on the restriction and supervision between different links. Strengthen information communication and comparison between related work of the financial department, and timely discover possible risks. For example, the management of unaccounted items and abnormal cost expenditure in the capital control cannot be found in time in the financial accounting link. However, after the discovery in the financial control link, it is necessary to check with the accounting situation in a timely manner, adjust the unreal accounting treatment and correct accounting information. The financial department should make a perfect internal inspection system according to the specific situation and eliminate the possible risks and defects. Evaluate the financial control results periodically. Before the evaluation, make clear the purpose of the work, draw up the content of the evaluation and the specific work plan, pay attention to the timeliness and the independence of the evaluator and other factors in the evaluation process, reflect the financial control of the company through the evaluation, and discover the control defects.

To sum up, the construction and improvement of enterprise financial control system is a systematic project, which should be oriented by clear and unmistakable control objectives, based on a good financial control environment and a sound financial control system as a platform, and the improvement of financial control system should be realized through reasonable and effective control procedures and methods.

Financial control is also a growing problem. Facing the ever-changing and fiercely competitive market environment, the strategic objective of the enterprise is also bound to change. The financial control system constructed from the strategic goal should also be adjusted accordingly, and advanced financial control means should be applied, especially the application of information technology to strengthen financial control, promote control informatization, improve management level and enhance the overall core competitiveness of the enterprise.

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