Basic Contents Of Financial Management Measures

The formulation of financial management measures for small enterprises should be based on the relevant laws and regulations of the government governing social economic organizations. It mainly includes: the provisions on accounting policy choice in accounting standards; the financial provisions on the establishment and distribution of profits in the company law; the provisions on the recognition of revenue and the cost and tax standard in the tax law; the recognition and measurement of accounting elements in the accounting system for small businesses, the principles and matching accounting methods for accounting business processing, and the basic work of accounting and accounting management services in the basic accounting standards.

The basic contents of the financial management method are:

　 1. general principles.

This part contains more contents and should be noted. Principle And practicality, avoid cumbersome.

　　 2. assets.

When writing, we should pay attention to the state's entrusts to enterprises. Conduct financial transactions Autonomy is implemented. (1) the settlement and management system of currency funds and current accounts should be stipulated, especially the cash management system and bank deposit settlement discipline, including the registration, issuance, reimbursement, checking and other procedures of checks. (2) stipulate the relevant procedures and management system for the purchase and transfer of property and materials, the return of delivery and withdrawal, the inventory surplus and inventory losses, and the scrapping and scrapping. In particular, the accounting system provides a variety of accounting methods for dealing with bad debts, inventory valuation, amortization of low value consumables, depreciation of fixed assets and so on. Accounting method We must strictly observe the accounting system and take into account the affordability of small businesses themselves.

　 3. revenue, cost and expenses.

In writing, we should pay attention to the characteristics of small enterprises. The financial accounting procedures can be omitted as far as possible, and the accounting transactions of complex transactions should be simplified as far as possible, especially the setting of cost items. A daily sales management system should be established to clarify the revenue settlement procedures, sales return and sales discount discount management authority and complete procedures. According to the internal organization form and accounting system of enterprises, the detailed cost items and their specific expenditure ranges are determined, and the cost accounting methods suitable for the enterprises are selected, and cost management responsibilities and cost control measures are formulated. The detailed cost management measures for key control costs should be provided, such as travel expenses, business entertainment expenses, welfare benefits, equipment maintenance costs, insurance premiums, vehicle management fees, etc.

　　 4. capital and profit.

(1) capital. Although small businesses do not invest abroad, they should set up capital system according to the requirements of modern enterprise system so as to have clear property rights and clear responsibilities. We should clearly define the state capital, legal person capital, individual capital and foreign capital according to the division of investment subjects, and improve the procedures and capital preservation system for checking and accepting the paid in capital.

(2) profit. According to the relevant provisions of the state, make clear the composition of the total profit and the accounting method and the profit distribution procedure, so as to ensure that the small enterprises correctly calculate and reflect the results of production and operation. We must establish a strict profit distribution system and pay taxes strictly according to law. The proportion and use of surplus provident fund and public welfare fund should be specified according to the financial system and articles of association.