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financialcontrolhavetwoerroneouszones:
One,thefinancialcontrolsimplification,thefinancialcontrolisonlythefinancialdepartment'
smatterasif,neglectsitswholemanagementfunction;
Twoisthefinancialdepartmentcompletelytakesordersfromto"
Boss"
Neglectfinancialcontrolownregularityandrelativeindependence.Presentlyonenterprisequestionandsooninfinancialcontrolinvestmentmanagement,fundmanagement,financialsurveillancemanagement,appropriationofprofitmanagementmakesthediscussion.
First,modernenterprisesystemandfinancialcontrolThefinancialcontrolisthesocialproductiveforcesdevelopmentresult,probablyin15-16century,areatheMediterraneanSeacoastcitytradeobtainedtherapiddevelopment,theinitialperiodjointstocksystemcompany'
sappearancerequestfinancialcontrolwasbornasenterprise'
sonekindoforganizationform.Butthistimefinancialcontrolalsomerelyisonlyinabusinessmanagementappendage,butalsodoesnothaveownindependentfunction,alsolacksthefinancialcontroltheoryandtheexperience;
therefore,thisonlycanbethefinancialcontrolshadebudtime.To19thcentury50'
safter,entersalongwiththewestindustrialrevolutioncompletesthetime,withgraduallyimprovesalongwiththejointstocksystemcompany’sunceasingexpansion,howinordertoadaptcollectsthecapital,theoutstandingshare,howassignstheprofittheneed,onlythenhashadthespecializedfinancialcontrol.Ourcountrybusinessmanagementandmanagesfinancesthedevelopmentshouldsaywaspassesthroughthetortuouspath,haspaidthesuitableprice.Intheplannedeconomytime,ourcountrybusinessmanagementandthefinancialcontrolarenottakepursuestheenterprisebenefitsthegoal,theincomeassignmentisunderthedistributionaccordingtoworksloganegalitarianism.Afterreformandopenpolicy,speciallyin1993,theCentralPartyCommittee14sessionsofthreeCCPplenaryconferencesexplicitlyproposedthestate-ownedenterprise'
sreformdirectionis“Establishmentmodernenterprisesystemandimplementationsciencebusinessmanagement(financialcontrol)"
Thefinancialcontrolisonlythentaken.Atpresent,thestate-ownedenterpriseisspeedinguptheenterprisetochangethesystemthework.Thesolestate-ownedenterpriseisfacingtheinvestmentmainbodymultiplicationjointstocksystemmixedtypeeconomicformdevelopment,theoperatorandtheenterprisestaffholdsthestocktocausethestate-ownedenterpriseandthegeneralstaffstrulybecomescommonfategroup.Afterthestate-ownedenterprisetransformsthemanagementmechanism,willbecomethegenuinemarketcompetitionmainbodyandthelegalpersongovernstheentity.Thestate-ownedenterpriseestablishedthemodernenterprisesystemandthestate-ownedenterprisechangesthesystemtothefinancialcontrolsetamoreurgenthigherrequest.
Second,whengoodgivesadvice,investsthegoodenterprisethepolicy-makingpassthedecision-makingisinthebusinessmanagementamostimportantwork.Thedecision-makinghasthecost;
thispointiseasilyneglectedbytheperson.Forexampleacorrectdecision-makinggains1millionYuanfortheenterprise,ifhaslosttheopportunity,hasnotmadethepromptdecision-making,thispolicy-makingcostis1millionYuan;
Ifhasmadeawrongdecision-making,notonlyhasnotgainedto1millionYuan,insteadlostmoney1millionYuan,then,thiswrongpolicy-makingcostis2millionYuan.Therefore,thedecision-makingalsomustspeakthecostcontrol.Theinvestmentdecision-makingisinenterprisealldecisions-makingsmostessential,themostimportantdecision-making,becauseweoftensaid:
Theinvestmentdecision-makingfaultistheenterprisebiggestfault,animportantinvestmentdecision-makingfaultoftencancauseanenterprisetofallintothedifficultposition,evengoesbankrupt.Therefore,afinancialcontrolextremelyimportantfunctionfortheenterprisewhengoodgivesadvicethegoodinvestmentdecision-makingpass.
Theinvestmentisreferstothedeliveryfinancialresourcetothecertainobject,expectedwillgaintheincomeinthefuturetheeconomicactivities.Theinvestmenthasverymanytypes:
Fromtheinvestmentrecyclingtimedivision,hasthelong-terminvestmentandtheshortterminvestment;
Lookedfromtheinvestmentdirectionthat,hastoininvestmentandtheforeigninvestment;
Takeinveststotheenterprisefutureinfluenceasthebasis,maydivideintothestrategicinvestmentandthetacticinvestment,aswellasnewlyestablishedinvestmentandfollowinginvestment;
Definiteinvestmentandventurecapital;
Relevantinvestmentandnon-relevantinvestmentandsoon.Theseclassificationsaredividefromthelogicaldivisiondichotomy,eachkindinvestsitselfhasthemanykindsoftypesthenatureandthecharacteristic,forexamplelong-terminvestmentitself,itbothispossiblythestrategicinvestment,andpossiblyisriskinvestmentandsoon.Therefore,weinconsiderationinvestmentbelowtimemustbegood"
fourpasses"
.First,goodeconomicactivitiespass.Mustbeclearabouttheinvestmentiseconomicactivities,mustseekthebasisfromtheeconomiclaw,thusmakesthecorrectinvestmentdecision-making.Theauthorhasinvestigatedcertainstate-ownedenterprisesmanyfaultsinvestmentdecision-making,verybigfaultreasonhasnotgonetothedecision-makingfromeconomiclawitself,butwasfrom"
politics”,”theinterpersonalrelationship"
andsoonthefactorrashlyhasmadetheinvestmentdecision-making.Forexampleastate-ownedenterprise’sboardofdirectorstakesordersfromYuhigherauthorityofficer"
tosuggest"
forhigherauthority'
sseniorofficer'
sson'
scorporateinvestment3millionYuan,theresultis"
Themeatdumplingbeatsadog"
Hasnotreturns;
Alsoforexampleaverysuccessfulstate-ownedenterprise'
sgeneralmanager,inordertorepayhishometown,forcefullyadvocatedinvests5millionYuaninhishometowntomanagethefactory,buthishometownactuallydoesnothavesuppliesthiskindoffactorythecondition,finallythefactorywasmanagessuccessfully,actuallyyearafteryearlostmoney,hasbecomethisenterprise'
s"
Heavyclothwrapper"
.Evenalsohasthestate-ownedenterprisethepersoninchargeinvestsatwillthestateassetforownrelativefriendandthesideperson,strictlysaid,thisalreadywasonekindofcorruptbehavior,isonekindofcrime.Thisinvestmentwayhasunexpectedlyaccountedforabout40%intheinvestigationinvestmentdecision-makingfault,isaphenomenonwhichonekindoftenpointsisworthtaking.Anotherkindofinvestmentdecision-makingfaultisinveststhepolicy-makerqualitytobebad,thebureaucratic,actsarbitrarily,owndonotunderstandthedecision-makingwhichtheeconomiclawmakes.Thisinvestmentwayapproximatelycomposes50%intheinvestigationinvestmentdecision-makingfault.Second,goodinvestigationandstudypass,strictlyaccordingtointernationalconventionmanagement,accordingtogovernmentbylawmanagement.Theinvestmentdecision-makingisaprocess.Inmakesinfrontoftheinvestmentdecision-making,mustthoroughlyconducttheinvestigationandstudy,carriesonthefeasibilityanalysis,otherwisecannoteasilyinvest.Speciallyforeigninvests,namelytheenterprisebywayandsooncash,materialobject,intangibleasset,orbythestock,thenegotiablesecuritiesandsoonthenegotiablesecuritieswayinveststootherunits,certainlymustaccordingtotheinternationalconventionmanagement,tothrowthecapitalthecapitalletter,thefinancialresourceandsoonmanyaspectshasthereliableproof.Thecontractmuststrictlycheck,conformstotherelevantlawprocedure,cutscannotremainhasthehiddendanger.Third,thegoodinvestmentexecutiveprogrampass,achievestheinvestmentdecision-makingscientificstyleandthedemocratization.Thedifferenttypeinvestmentallhasowncharacteristic,thushasthedifferentexecutiveprogram,mustafterthedifferentdepartmentexaminationandapproval,forexample:
Someinvestments,generalmanagerindividualmaymakethedecision-making,someinvestmentsmustauthorizebytheboardofdirectors,butsomeinvestmentsmustreportthehigherauthoritydepartmenttoexamineandapprove.Fourth,goodcostcontrol,riskandincomepass.Theinvestmentgoaliesmusthavethebenefit,mustmakemoney,becausemustimplementtheinvestmentcostcontrol;
Musthavetheriskconsciousness,dodgestheriskwitheveryeffort;
Theinvestmentmusthavethebenefit,butalsomustpromptlyrecycle,guaranteesinvestssuccessfully.
Third,manageswellthefund,guaranteestheenterprisefundcirculationandthesecurityAtpresent,manyenterpriseshavethreeproblemsinthefundmanagement:
Oneisthefundisunabletomakeendsmeet,existencefundgap;
Twoisthefundisdiverted,isoccupied;
Three,iscalledthepersontheheadache"
thetriangledebt"
.Howsolvesthesethreeproblems,isintheenterprisefinancialcontrolurgentmatter.Certainly,firstmusttapnewresourcesandreduceexpenses,increasesincomeandreducesexpenses;
Itssecondaryraisesfundsthroughtheshort-termandinvestsfillsaprescriptionthefund-oddtolack;
Thirdmusttothefundimplementationtrack