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      关于简谈完善内部制约制度,提高财务管理水平网站位置: >> 财务管理论文 >> 财务基本理论论文 >> 浏览文章
      简谈完善内部制约制度,提高财务管理水平

      论文导读:度预算中包含了所有的支出,对资金支出进行严格的制约,保证月度预算能够有效的衔接上年度预算! ∪、结语  总之,在市场经济下的今天,电网企业在发展和壮大的过程中,会遇到非常大的内外部压力和挑战,需要坚持科学发展观,对发展观念进行转变,对发展模式进行创新,重视企业内部制约的作用,将企业内部的潜力充分的挖掘出来,从

      完善内部控制制度,提高财务管理水平1009-4202(2013)11-000-01
        摘 要 随着时代的发展和社会经济的进步,特别是市场经济体制改革的不断深化推进和完善,社会各方面对于依法治企,提高企业规范管理水平的要求也越来越高。电网企业作为国民经济的重要组成部份,表现出资产规模庞大,人员数量众多,内部管理层级太长的特点,在如何提高管理水平,以适应不断变化的社会经济环境方面,压力尤其大。因此,如何完善内部制约制度,提高企业管理水平显得尤为迫切。本文简要介绍了电力企业内部制约制度方面的情况,重点就完善内部制约度,提高财务管理水平方面提出一些个人观点。
        关键词 内部制约 完善策略
        一、内部制约制度阐述
        内部制约指的是企业对制约论中的平衡偏差原理进行合理的运用,科学的调节、约束企业的经营管理活动,从而保证经营行为能够达到预期的目标。
        规范内部制约制度目标定位和内容范围:目前企业内部制约的目标定位存在着较大的局限性,依然认为保证业务活动的有效进行就是内部制约的目标。随着这种目标定位符合于目前经济发展情况,但是随着时代的发展,应该将眼光放长远一些,不能够只顾眼前的利益。我们知道,企业内部有四个经完善内部制约制度,提高财务管理水平由提供海量免费论文范文的http://www.abcanuncios.com整理提供,希望对您的论文写作有帮助.济主体,那么制约主体也应该有四种,分别是股东、经营者、管理者以及普通员工,不同的制约主体,在制约目标方面也存在着差异,因此,就需要综合考虑。企业可以划分经营管理活动,将其分为若干个具体的工作岗位,依据性质的不同,来赋予差异化的职责权限,对操作规程进行规定,对检查标准进行明确。
        二、电力企业内部制约制度方面的完善策略
        为了提高企业内部涉及安全生产、经营管理、优质服务、人员管理、薪酬分配、廉洁从业等各方面工作管理水平。近年来,公司系统出台并完善了各方面的内部管理制度,这些内部管理制度构成了一个相对较为完善的内部制约体系。在日常工作中,各项工作的开展均按照预先设定的流程进行运转,最终在财务上得到体现。因此,内部制约制度的完善与否,关系到企业各项工作的合规合法性,只有建立起了完备的内部制约制度体系,才使企业提高管理水平成为现实。
        对企业内制约度进行健全和完善也主要围绕企业内部的各方面工作进行,所设计的内部制约度制度必须要与各方面工作实际契合起来,方能使制度的运用效率提高。为了提高财务管理水平,还需针对各企业自身情况从以下两方面做工作:一是实行财务总监委派制,财务总监领导和制约电力企业会计部门和会计人员,对会计系统的运转情况进行充分的掌握,对前端业务部门的业务流转提供指导和帮助;同时,定期进行单位内部审计,及时发现潜在和存在的理由,及时对存在的理由进行整改;二是实施多元化的内控管理手段,企业内控管理在传统审批审核的基础上,还需要采取信息化的手段,进行现代化内控管理。
       。1)实现企业全面预算管理:要强化全面预算管理,提高预算执行刚性,用预算管控实际工作。实行“全员参与、全程制约度、细化管理、强化执行”的预算管理模式,加大宣传力度,促使公司各部门真正理解预算管理的必要性,真正做好需求预测。从预算编制着手,充分考虑公司实际情况,制定切实有效的预算方案,力争做到各项预算基本满足实际工作需要。加强预算的实际执行情况监督,推动费用均衡发生,推动各项工作按时间节点完成并 费用结算;严格预算执行管控,严格按项目计划 各项结算,确保公司预算执行刚性,提高预算管理水平。同时,还需要还需要科学合理的编制预算,结合自身的具体情况,借助于先进的计算机技术,定期进行财务预算分析,这些分析报告中需要将企业生产经营活动中的各种信息都汇集进来,从而不断的提高企业的财务管理水平。
       。2)深入推进三集五大工作,实现财务工作的集约化。要想顺利的开展三集五大的集约化管理,需要从这些方面来努力;一是要对财务集约化管理进行深化,不断的优化财务体制,要对财务集约化的实施方案进行细化,对五大体系建设情况进行动态的跟踪,对涉及到的各个理由进行深入的研究和分析,比如职责的划分、流程的衔接、业务的融合等等;对于五大建设中所出现的一些新设单位或者种族单位,应该依据相关的财务管理制度来严格的管理,对会计核算进行强化。二是要对全面预算管理进行强化,实现经营效率和发展质量提高的目的,首先要对经营目标进行科学合理的制定,对重大经营发展理由进行统筹把握,比如电价、投资、效益等等,实现预算的准确性提高的目的。对公司的经营状况进行深入的分析,对财务资源进行合理的调配。其次,要对业务预算管理进行规范,保证计划能够有效的衔接上预算,对项目储备制度进行严格的落实。再次,还需要对预算分析和管控进行强化,对月度预算管理进行深化,保证年度预算中包含了所有的支出,对资金支出进行严格的制约,保证月度预算能够有效的衔接上年度预算。
        三、结语
        总之,在市场经济下的今天,电网企业在发展和壮大的过程中,会遇到非常大的内外部压力和挑战,需要坚持科学发展观,对发展观念进行转变,对发展模式进简谈完善内部制约制度,提高财务管理水平行创新,重视企业内部制约的作用,将企业内部的潜力充分的挖掘出来,从而提高企业的经济效益,促企业更好更快的发展。本文简要介绍了电网企业内部制约制度方面存在的理由,重点从两个方面提出了一些应对措施,希望可以提供一些有价值的参考意见。
        参考文献:
        [1]毛秀英.电力企业内部制约存在的理由及策略.当代经济.2011,2(22):123-125.
        [2]张敏.电力企业财务内部制约存在的理由和策略.城市建设理论研究.2012,2(24):98-100.
        [3]邹红霞.探析电力企业内部制约成本存在的理由及策略.市场周刊.2013,2(2):45-48. 全文地址:http://www.abcanuncios.com/cwjblllw/lw1820.html
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