关于深化国有集团企业财务控制管理

关于深化国有集团企业财务控制管理内容摘要：

he financial director system remains the following questions: (1) because of the financial director gives intervention enterprise management decision, chief financial officer of power in its individual cognitive partial evil, excessive veto the inappropriate decisions that in a certain extent, reduced the enterprise39。 s operation efficiency. (2) the appointing party out of appointment costs consideration, director of finance pensation all or part of the payment to be supervision enterprise, he is in supervision process will not consciously tendency of interest, by supervision enterprise weakening its 2020 objectively. 3 most incumbents from finance director of the original financial manager post selection, they are accustomed to obey, implement enterprise leadership instructions, and lack of supervisor quality. enterprise budget and implementation of the budget Group enterprise gradually realized the importance of budget management, also according to budget management measures according to its own actual conditions to develop a budget management system, the group affiliated panies also according to budget management system of financial budget, but the enterprise budget remains in question. (1) the budgeting method is not science, enterprise often piling is simple set an index, a single rate for shortterm indexes, simple repetition or addition and subtraction, not real responsibility department budget index presses transverse deposition. (2) the budgeting often only became the financial department duties, financial sector in the budget process needed to sales and investment etc figures, but related department think budget unconcerned with them, but no detailed estimates. (3) for budget target control relatively weak, and budgeting after the pletion of the pleted missions already, the more the lack of budget implementation process effective monitoring. enterprise in internal audit problems Internal audit is subordinate units, this unit and expenditures, economic activity of authenticity, legality independent supervision and evaluation. It has check hidden trouble, plugging loopholes, measuring the risk, advice and promote management important function. In recent years, most large and mediumsized enterprises of stateowned group reinforced the internal audit in the construction work, but the group enterprise internal audit work in institutionalized, standardization, etc there still exist many problems: (1) to develop some enterprise leadership the necessity of enterprise internal audit, the lack of understanding of enterprise internal audit work subjective enough emphasis, and internal audit from the inner need no real enterprise expression es out, the internal audit system establishment difficulties. (2) some enterprise although set up internal audit anization, and equipped with personnel, but for internal auditing system is not perfect, business is not standard, internal audit business concrete operational or not strong or too specialization, internal audit function was not fully play. 3 deepening the stateowned group financial control of enterprise management approach perfect financial director accreditation Group chief financial officer in the pany assigning conforming to the prescribed in the pany law, is the corporate governance structure ponent, is the enterprise internal control mechanism and management mechanism part. Chief financial officer duties clear Moderate separation director of finance management function, director of finance should use attend the shareholders39。 meeting or board of directors and general manager BanGongHui etc business way to learn, the key work of enterprises shall be offset to supervise daily financial activities, understand the pany39。 s investment plan, mastering enterprise asset quality status, earnings situation and, induding plan, supervise over the business ine, achieve the enter。