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Abstract〗 〖Changsha Through the financial management of a company and its enterprise system, the contents of the relevant investigation and analysis of the financial management of modern enterprise system and the status and reason. Practice has proved that in the modern enterprise, the responsibility of accounting as an independent accounting discipline, independent from the management accounting, is conducive to promoting the theory of responsibility accounting research and practice in depth.
establishment of a modern enterprise system is the development of socialized mass production and the inevitable demand of the market economy, we want to establish a modern enterprise system, that is, under the conditions of the socialist market economy, according to the modern enterprise and the inherent the nature and requirements of the World prevailing international practices and standards, to shape the development requirements of the socialist market economy, can manage their own business, self development, self-discipline corporate entities and the main body of market competition.
1. to establish the characteristics of modern enterprise financial and accounting management system. As the modern enterprise groups, the characteristics of regional business, corporate head office must be handled properly and under the financial management of relations between the branches. Handle the relationship between unity and autonomy, the relationship between centralization and decentralization, so that both the flexibility to concentrate financial resources to ensure production priority need, the funds are used effectively, it helps to mobilize the enthusiasm of subordinate branches. Guarantee the completion of its head office in the economic tasks assigned on the basis of a certain degree of autonomy and enjoy economic rights and assume the corresponding degree of economic responsibility. Because a wide range of modern corporate management, many branches, material flow and capital flow, companies must shift from a commodity based business operating mainly in the capital. The total investment institutions should become centers and distribution centers. Branch becomes a cost center and profit center. By all levels of management authority to appropriate, cost planning management, compensation for the use of funds. With the objective of maximizing capital appreciation for shareholders or investors to seek the greatest return.
(1) appropriate concentration of financial power, and strengthen management. The right capital allocation, asset disposal rights, voting rights, the right to income distribution, and financial staff to focus on appointing and removing the head, the right to operate the branches only to realize the type of decentralized management to centralized management of fundamental change. At the same time, reduce the management of the radius, as little as three or less set up branch offices, reducing management levels, is conducive to appropriate concentration of financial power, to achieve effective monitoring.
(2) improve the internal mechanisms, and strengthen financial supervision. Financial management is the core of enterprise management, we must ensure that the authoritative status of financial management. Financial management structure should be scientific and financial resources to build up a unified management system, implementation should be rigid, inspection, supervision should be in place. Set up an internal settlement center for the effective intermediation of funds and the strengthening of monitoring. Implementation of financial information within the company network, to improve the quality of financial control.
(3) the implementation of management by objectives, improve the incentive mechanism. Management is a goal of the final examination results as the core of modern management, to achieve the division's performance evaluation and control, is the best incentives for mobilization of a division operation and management of the initiative, it is a kinds of forced restraint.
(4) harmonization of procurement materials. Implemented a similar system of government procurement, harmonization of procurement system to facilitate reducing purchasing costs, reduce storage costs, accelerate cash flow.
2. to establish the characteristics of modern enterprise financial and accounting organization. International financial and accounting organization is divided into three types:
(1) detached type. That the chairman of the board consists of the Director, in charge of corporate financial accounting. This organization reflects the Board of Directors authorized, and it helps to fully reflect the status and role of financial accounting, effectively safeguarding the interests of shareholders or investors.
(2) expert. That is parallel to the general manager under the chief accountant and deputy general manager, responsible for the charge of corporate financial accounting. Currently most of China's enterprises use this setting. This agency fully reflect the financial and accounting management, professional and expert advice to decision-making authority.
(3) decentralized. That is under the responsibility of general manager vice president of corporate financial accounting. This is more common in American business. In this institution, responsible for business executives have the title of vice president of finance. General Manager reports directly to the financial situation.
to our enterprises, joint-stock companies can implement the first detachment type, while the corporate system of the enterprises of the second expert is suitable for the situation. Divided into financial and accounting institutions, or do not have to be good, more conducive to efficiency.
3. to establish the characteristics of modern enterprise accounting management system. According to China's corporate accounting practices and the requirements of modern enterprises, enterprise accounting management system should be divided into general accounting, responsibility accounting and management accounting at three levels.
(1) general accounting. That traditional financial accounting, which follow the General accounting business accounting management system is based on a complete record of its business activities, income and expenditure, and through the ledger, income statement and profit distribution statement, balance sheet, cash flow and other external financial reports submitted for corporate financial analysis and decision management to provide reliable financial information, while providing investors (countries) and shareholders, as in investments.
(2) responsibility accounting. In modern Western management accounting, responsibility accounting is an important component. Its production, mainly by addressing the internal accounting management responsibilities unclear issues in order to improve enterprise management level and economic benefits.
After World War II, especially 60 years later, with the society to further improve the degree of intense competition, many large companies to implement a decentralized internal management, the system should be shipped Division born. Division system of management control, accounting mainly rely on the responsibility of accounting. Division system of accounting, control, assessment, etc., and both are to take responsibility for the method of accounting. In our country, especially the reform and opening up, along with the general economic responsibility within the enterprise to implement, such as management by objectives, targets at different levels and assessment, factory bank settlement, enriching the content of responsibility accounting.
in the modern enterprise, as its group of regional, branch offices and more features, the external facing increasingly intense, more brutal competition, forcing the enterprise management to further develop in depth. Responsibility accounting and internal economic responsibility system closely integrated so that greatly enhance the functions of accounting control, accounting information, timely feedback into full play. This is the inevitable choice for the modern enterprise. Responsibility accounting is the internal management control accounting, the main form of use value, through the establishment of levels of responsibility center, goal management, variance analysis, responsibility transfers responsibility for the preparation of reports and statements of responsibility and other methods of production and management activities within the enterprise in the process of consuming, occupation and results accounting and supervision. It is through centralized management, reflection, accounting, control and evaluation unit within the enterprise value of sport at all levels, and with the team combination of economic accounting, and financial responsibility at all levels of management personnel linked to the enterprise to achieve the responsibilities, rights and interests combination of a real solution to eat Corporate economic responsibility system and responsibility accounting are inseparable, the economic responsibility system must be built on the basis of scientific responsibility accounting, corporate economic responsibility of the establishment, consolidation and continuous improvement depends on further participation in responsibility accounting, no responsibility accounting, there would be The real business of economic responsibility. Responsibility for accounting and business through a combination of economic responsibility, on all levels within the enterprise, multi-level responsibility for management, the establishment of different types of responsibility centers and responsibility at all levels, funding, liability cost, liability effectiveness of accounting, control, analysis, the accounting management really deep into the enterprise management to go, is conducive to business management in depth and scientific development. Practice has proved that in the modern enterprise, the responsibility of accounting as an independent accounting discipline, independent from the management accounting, is not only necessary but also conducive to promoting China's responsibility accounting theory and practice in depth.
(3) Management Accounting. It is the accumulation of data through a series of specialized methods, that the internal management of service-oriented, future-oriented planning and control of all economic activities took place daily, for business leaders to decision-making data. It is mainly through the enterprise value of forecasting, planning, control and decision-making, including the formulation of corporate financial objectives, profit planning, financial budgeting, financial control and cost control, investment decisions and financing decisions, forecasting and new product development, sales forecasting, etc. To strengthen enterprise management, participation in decision making.

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