Financial Internal Control Work Summary Sample
The financial internal control work summary can better complete the construction of the internal control system. The following financial internal control work summary sample is what I recommend to everyone. Yes, welcome to refer to and study.
Article 1: Financial Internal Control Work Summary Sample
Internal control in corporate financial accounting mainly refers to the purpose of corporate management to ensure the integrity, safety and accounting information of its economic resources. The reliability and accuracy of the system form a series of control systems, and internal control is also an indispensable link in every enterprise's financial accounting management. However, judging from the actual situation, enterprises are easily affected by various internal and external factors, causing many internal control problems, thus affecting the effectiveness of internal control and laying hidden dangers for the authenticity and rationality of corporate financial information. Therefore, in-depth analysis of the problems existing in internal control in corporate financial accounting and taking effective countermeasures to strengthen optimization to improve the effectiveness of internal control are also the key points that every enterprise needs to pay attention to in its operation and management.
Analysis of problems existing in internal control in corporate financial accounting
Based on the current operating and development status of large and medium-sized enterprises in my country, we summarized the common problems in internal control of financial accounting in enterprises, mainly This is reflected in the following aspects:
Lack of innovative thinking ability
Since financial accounting work directly affects the economic benefits of enterprises, most enterprises attach great importance to the development of financial accounting. Although enterprises attach great importance to financial accounting work, this does not mean that the enterprise's concepts in financial accounting management work are scientific, objective, and reasonable. Judging from the current situation, many companies tend to only focus on immediate interests and profits, ignore the long-term efficiency development trend, lack innovative thinking ability, blindly apply traditional methods, strictly and rigidly manage internal control work in financial accounting, and do not know how to adapt. Failure to constantly innovate management strategies and methods as the external environment changes. In the long run, it will not only increase the workload of accounting personnel, but also lead to unreasonable internal control and affect the development of the enterprise.
Insufficient implementation of internal control systems
Although enterprises have established relatively complete financial accounting management systems and policies, they have not focused on internal control, and many systems have not been implemented in actual work. Failure to fully implement it has resulted in the financial and accounting management system becoming ineffective. Due to insufficient implementation of corporate accounting systems and imperfect corresponding systems, the effectiveness of internal controls is affected.
Incomplete external monitoring
Although many companies have gradually realized the importance of internal control, they have not paid enough attention to the impact of the external environment on corporate accounting work. This has led to the lack of a complete and sound external supervision mechanism in the enterprise, resulting in too many loopholes in external supervision, and even leading to internal financial personnel of the enterprise colluding with external supervision, giving and receiving privately, causing serious damage to the economic interests of the enterprise.
Unreasonable position setting
Unreasonable position setting is also a prominent problem in the internal control of corporate financial accounting. The unreasonableness mainly refers to the phenomenon of one person with multiple posts. . The workload of corporate financial accounting is heavy and the content is complex, but there are no matching and suitable positions. As a result, there are fewer staff, and one person has to hold multiple positions. It is inevitable that mistakes will often be made at work due to too much pressure. Affects the quality of corporate internal controls.
Strategies for strengthening internal control in corporate financial accounting
Improving innovative thinking ability
Innovative thinking ability plays a particularly critical role in corporate operation and development, and in finance In accounting internal control work, having good innovation ability can also make internal control work better and better. Therefore, it is very important to improve the innovative thinking ability of enterprise internal control. First of all, enterprises should not rest on their laurels. In internal control work, with the goals of improving competitiveness and reducing costs, they should continue to introduce and learn from domestic and foreign advanced technologies and methods, continue to improve quality, and promote the effectiveness of internal control.
Secondly, guided by market demand, continuous innovation and optimization in corporate product technology and services can reduce corporate costs and increase profits while providing customers with the highest quality products and services. At the same time, it is also necessary to note that when enterprises use divergent thinking and innovative approaches in internal control work, they need to take into account the actual situation of the enterprise and cannot blindly imitate, admire or copy the methods of other enterprises to avoid problems in which management is inconsistent with reality and derailed.
Improve and implement the internal control system
First of all, corporate leaders should be fully aware of the importance of the financial accounting internal control system in standardizing internal control work, and address the problem of imperfect internal control systems , improve and optimize in a timely manner to ensure that the internal control system is standardized, rigorous and detailed, so that it can appropriately restrict financial accounting work and clarify the job responsibilities of each staff member, thereby improving work efficiency.
Secondly, use the accounting system and internal control system as a reference, and follow the principle of "separation of incompatible duties" to strengthen supervision and management of internal control work to ensure that accounting work can achieve separation of money and accounts. The accounts match the facts. Thirdly, internal control is the leading factor. On this basis, enterprises formulate annual accounting work plans, financial budget systems, profit distribution systems, cost management systems, etc. based on their own operating and development characteristics. Special personnel are responsible for the implementation of various systems. work, so that accounting personnel can carry out various tasks in strict accordance with plans and systems, and further improve the effectiveness of internal control.
Refining the management process to strengthen internal and external supervision
There are many loopholes in external supervision, which is also the main reason for the unsatisfactory internal control of enterprises. It is concluded that enterprises can refine the management process , to strengthen internal and external supervision so that internal and external supervision can check each other and avoid the occurrence of favoritism and malpractice. Enterprises should refine every link and process of financial management, and continuously adjust and optimize it with the development trends and external changes of the enterprise, striving for more refined management. At the same time, we will strengthen internal and external monitoring, improve and optimize the internal and external supervision mechanism of the enterprise through measures such as multiple internal responsibilities and regular external job adjustments, so that they can play a role of mutual restraint and mutual traction, so as to avoid the occurrence of bad problems involving internal and external personnel collaborating. .
Reasonable allocation of employee positions
The phenomenon of one person holding multiple positions in accounting work is extremely detrimental to the long-term development of an enterprise. Therefore, the reasonable allocation of employee positions and responsibilities is also a major problem currently faced by enterprises. Enterprises should allocate positions according to the overall management situation and business needs, and try to implement a one-person-one-post system to ensure work quality and reduce employee pressure. If there are special circumstances, it is also allowed to set up one person with two positions or one person with multiple positions, but the workload of the employees must be ensured to be reasonable. At the same time, it must be noted that some positions cannot be held concurrently to avoid fraud. For example, if a person's position is set as cashier, he cannot also take on file storage, collection, etc., to prevent mistakes at work. In addition, improving the overall quality of accounting personnel is also one of the ways to promote job allocation cooperation. In addition to introducing professionals, companies should also provide existing staff with further education opportunities so that they can improve their personal abilities through continuous learning. So as to be competent and do a good job in internal control.
At the current stage of development, the financial accounting internal control work of various enterprises in our country has achieved certain results, but there are still some problems. Relevant enterprises should pay more attention to it, use various means and strategies, and continue to improve and optimize quality. , improve the quality of internal control, and promote the long-term profitability and long-term development of enterprises. Chapter 2: Sample summary of financial internal control work
1. Complete the preparation of the system-wide accounting final accounts in XX
At the beginning of the year, our office held a system-wide financial final accounts layout meeting, focusing on the system-wide financial final accounts Arrange and train on the specific requirements for the XX year accounting final accounts. Organize budget units at all levels to check funding indicators and clean up relevant accounts. Guided grassroots financial personnel to prepare accounting final accounts reports, organized financial personnel to review and compile them, and completed accounting final accounts for administrative institutions and capital construction units accurately and timely.
2. Conscientiously implement the XX department budget
First, according to the XX department budget of our system issued by the Provincial Department of Finance, break it down one by one, and approve and issue it to the budget units at all levels in the system .
The second is to actively negotiate with the financial department to apply for the balance of the previous year's budget quota that was frozen by the provincial financial department and issue it to grassroots units in a timely manner for continued use.
The third is to organize and implement the XX budget and review the funding plans of budget units at all levels of the system on a monthly basis.
3. Carry out special work to implement the ten requirements for party and government agencies to strictly enforce economy
According to the "Notice on Several Issues Concerning the Party and Government Organs to Strictly Implement Economy" by the Central Committee of the Communist Party of China and the General Office of the State Council In accordance with the spirit and relevant arrangements of the Provincial Party Committee and the Provincial Government, our bureau has conscientiously carried out special work on implementing strict conservation throughout the system. The Provincial Bureau has specially established a system-wide leading group for strict conservation work, and its office is located in our office. May 15th to 25th is the mobilization and deployment phase, and May 26th to June 15th is the statistical phase. Comprehensive statistics on electricity consumption, oil consumption, etc. On this basis, the Provincial Department of Finance proposed relevant funding reduction plans. The implementation inspection phase will be from June 16 to the end of October. Through a system-wide statistical survey, the Provincial Department of Finance approved the bureau’s maximum budget reduction of 12.58 million yuan, including 1.49 million yuan for vehicle purchase and operation costs, 250,000 yuan for official reception, and 1.57 million yuan for daily public expenses such as electricity and water. , project funding is 8.33 million yuan, and public funding for public institutions is 940,000 yuan.
4. Comprehensively carry out special governance work on "small treasury"
In order to implement the "On In-depth Development of "Small Treasury" Governance" issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council In the spirit of "Notice of Work Opinions" and in accordance with the unified deployment of the Provincial Party Committee and the Provincial Government, our bureau established a system-wide special governance leading group to carefully organize the entire system to carry out "small treasury" special governance work. The daily work organization of the leading group is located in our office, which studies and formulates special work implementation plans for the system-wide governance of "small treasury", and organizes and guides units at all levels throughout the system to conscientiously carry out the special governance work of "small treasury".
On June 9, a special working meeting on the governance of the province’s food and drug supervision and administration system? Small Treasury? was held in Changzhou. The meeting conveyed the spirit of relevant meetings and documents of the Central Committee, the Provincial Party Committee, and the Provincial Government, and studied and specifically deployed the system-wide governance "small treasury" special work. Units at all levels of the system are required to do a good job in governance of "small treasury" with a high sense of political responsibility, and conscientiously carry out self-examination and self-correction. We must take this governance of "small treasury" as an opportunity to further improve the financial management and internal audit work of the entire system. level. A reporting hotline and email are specially set up and announced, and a dedicated person is designated to take charge to ensure that everything is accounted for and everything is implemented. Effectively protect the legitimate rights and interests of whistleblowers, and provide certain rewards to units and individuals who report meritoriously. After careful self-examination of the entire system, most of them have not found the phenomenon of "small treasury". Only a few units have discovered the "small treasury" phenomenon, involving an amount of more than 60,000 yuan. The main reason is that the relevant business departments deposited the balance of conference training in hotels and sporadic rental income was not included in the unit's financial management. After this self-examination and self-correction, rectifications have been made immediately and everything has been returned to the financial management of the unit.
5. Effectively strengthen the management of state-owned assets.
First, in accordance with the relevant documents of the Provincial Department of Finance, an approval of the asset inventory results was issued to each unit. The cumulative amount of asset disposal throughout the system was 15.5 million yuan. At the same time, it is clearly required that all units must transfer the fixed assets approved for disposal during the asset inventory to a property rights trading institution for public disposal, and must not sell them on their own. The second is to organize fixed asset information management system training courses, promote fixed asset computer management software throughout the system, and gradually realize the informatization, networking, and programming of asset management. The third is to strictly handle the disposal of fixed assets, especially real estate, and handle the project application, evaluation and filing, transaction entrustment and other matters for the transfer of existing office buildings of Huai'an Municipal Bureau and Huai'an Drug Inspection Institute. Currently, the above-mentioned properties are being publicly transferred at the Provincial Property Rights Trading Center and the Huaian Property Rights Trading Center in accordance with the requirements of the Provincial Department of Finance. Fourth, the provincial bureau handled the deed tax reduction and exemption for the first and sixth floors of the Huayang Building, saving approximately 2.2 million yuan.
6. Strengthen the management of capital construction projects.
First, strictly control the approval of capital construction projects.
For the capital construction projects that applied for project approval, we conducted on-site surveys, repeated calculations, and comparisons with multiple parties. After clarifying our opinions, we submitted them to the party group for decision-making. We also handled the project approval for the new teaching building project of Xuzhou Medical School. The second is to continue to strictly manage projects under construction. Conduct on-site inspections of infrastructure projects in Huai'an, Xuzhou, Jiangdu, Siyang and other units, and clearly require all construction units to strictly implement relevant regulations on infrastructure bidding and government procurement, strengthen construction supervision, and ensure project quality. The third is to strictly manage capital construction funds. While fully ensuring the construction funds required for capital construction, we will effectively strengthen the management of capital construction funds, strictly implement the large-amount fund approval system, strictly control the payment of project funds, and continuously improve the efficiency of the use of capital construction funds. The fourth is to strictly audit capital construction. Continue to conduct follow-up audits of projects under construction in Huai'an Municipal Bureau and Xuzhou Municipal Bureau, and conduct final accounting audits of construction projects in Suyu, Yixing, Wuxi Drug Testing Institute and other units, saving approximately 1.5 million yuan in project costs.
7. Continue to manage non-tax income and confiscated income
First, strengthen the daily management of bills and complete the annual inspection of fiscal bills. In the first half of the year, according to the document requirements of the "Notice of the Provincial Department of Finance on Carrying out the Annual Inspection of Financial Notes for XX Year by Provincial and Central Units in Ningxia", the general payment forms for non-tax income and administrative fee receipts used by the entire system in XX year Invoices such as settlement vouchers for administrative institutions and unified receipts for social group dues were centrally inspected, and relevant forms were submitted on time.
The second is to complete the annual inspection of charges for provincial units. At the same time, we have negotiated with the Provincial Price Bureau on the charging matters of the "Pharmaceutical Production Enterprise License" and "Pharmaceutical Business Enterprise License" and reached preliminary opinions.
The third is to complete the investigation on the management of fined and confiscated income. According to the requirements of the Provincial Department of Finance, in the first half of the year, an investigation was conducted on the management of confiscated revenue in the system since XX, and relevant questionnaires were submitted on time. A summary analysis was conducted on the scale of confiscated revenue, collection patterns, and management of confiscated materials in recent years. The problems and reasons existing in the current management of fined and confiscated income are put forward.
8. Do a good job in government procurement
First, carry out government procurement in strict accordance with the relevant requirements of government procurement, assist each unit in daily government procurement work, and answer questions in the government procurement work of each unit problems encountered, and promptly communicated and coordinated with the Government Procurement Management Office of the Provincial Department of Finance, the Provincial Government Procurement Center, and the Provincial Government Procurement Center to solve some problems encountered in the procurement of various units, effectively improving the procurement efficiency and shortening the procurement time. Save time and money, and ensure the smooth progress of the procurement work of each unit.
The second is to participate in the gpa training organized by the Provincial Department of Finance, carefully study gpa-related policies, collect relevant information, and prepare for the completion of the tasks involved in the "Main Research Topics and Division of Tasks for Provincial Department GPA".
In the second half of the year, we will focus on the following two tasks:
1. Continue to carefully prepare the department budget for XX year
Department budget preparation for XX year The work is about to start again in August, and we will continue to make it a top priority as always, and do our best to secure the overall funding allocation. Organize financial personnel at all levels to carefully and scientifically prepare department budgets for next year. At the same time, we should carefully study and respond to new situations arising from institutional changes, make long-term plans and make careful arrangements.
2. Organize and carry out governance, small treasury, and key inspections.
On the basis of special management, small treasury, self-examination and self-correction, in the second half of the year, our office will organize key inspections. The key inspection contents mainly include standardizing subsidies and subsidies, unit operating asset management, saving and controlling administrative cost expenditures, bank account management, and the use and management of administrative bills. In response to the problems discovered in the governance work, we formulate and implement rectification measures to ensure that funds and assets are properly handled and those responsible for disciplinary violations are properly handled. At the same time, we will conduct an in-depth analysis of the causes of problems, improve the system, strengthen source control, and establish and improve a long-term mechanism to prevent and control "small treasury".
Chapter 3: Summary of Financial Internal Control Work
Part One: Main Work Every Year
In 2017, with the strong support of the company team, I led the financial staff to focus on the annual financial work ideas, continuously consolidated the basic financial work, standardized financial business processes, innovated financial management methods, reformed the financial management system, and strived to strengthen stable and controlled operations, making due contributions to the comprehensive completion of the company's various goals.
1. The on-site audit work of the National Audit Office was successfully completed.
In the audit process of the National Audit Office, we went all out, self-examination and self-correction, follow-up feedback, and timely coordination to ensure the smooth progress of the audit work. First, each unit of the company has established an organizational structure with the top leader as the team leader, with finance as the main coordination office, established a smooth communication mechanism, and promptly resolved more than 10 problems discovered during the on-site audit stage; second, according to the company's pre-trial work meeting The deployment, timely arrangements and requirements for companies and departments in the three provinces to strictly self-examine the internal control system, and rectify more than 200 non-standard matters; third, jointly review and jointly control pre-trial and audit with companies and relevant departments in the three provinces various materials reported during the process; fourth, in response to the 32 audit records fed back by the audit team, we immediately organized the financial departments and relevant departments of the three provinces to carefully check and study, repeatedly discussed and revised the responses of the companies and departments in the three provinces, and based on the law Reasonable explanations were made from the perspective of relevant policies and regulations.
Through "strict, solid, meticulous and thorough" work, the company has withstood the strict test of the Audit Office and received high praise from the audit team.
2. New breakthroughs were made in financial information construction.
In terms of accounting system reform, focusing on "promoting the launch of the financial and asset 7.0 system", we organized the business backbone of the headquarters and the three provinces to actively learn the various management and operating procedures of the financial 7.0 system, and actively changed the accounting process , 30 people took one month to complete the setting and accounting initialization of nearly 100,000 pieces of information, and successfully realized the parallelism of 6.0 and 7.0 systems. After the parallelization, the workload and cost of financial accounting increased. On the basis of the original tight staff and heavy workload, the financial staff worked overtime, worked hard and worked hard to further improve information transparency, optimize accounting processes, and enhance monitoring at the grassroots level. A solid foundation was laid.
In terms of retail expense quota management, we actively deduced, deduced and extended the quota management concept in the construction industry. We have been at the leading level in the sector in the three stages of research, summary and software development, and have been recognized by the sector. And entrusted our company to implement software development and system promotion work. At present, the system has been successfully developed and is expected to be fully launched in the sales system in the first quarter of 2010, laying a solid foundation for the sales company to fully implement the low-cost development strategy, innovate cost control methods, and realize the extension of management to the grassroots level.
In terms of the construction of the fund management system, through nearly a year of research, development and promotion, real-time monitoring of the funds of the warehouse station has been basically realized, and information sharing with the business system and retail system has been realized. and system automatic control, realizing automatic remittance of funds, automatic generation of payment vouchers, and real-time monitoring of account balances. It provides a convenient and fast information platform to further reduce capital positions, improve accounting speed and quality, and reduce capital risks. It is a leap-forward change in the capital management process.
3. Fund and asset management capabilities have been steadily improved.
In terms of fund management, we focus on reducing redundant funds and strengthening on-site audits to ensure that there are no major fund security incidents throughout the year. First, we continued to promote door-to-door bank collection, POS machine promotion and bank account management, effectively reducing funds in transit and ensuring fund security. By the end of the year, the number of gas stations that had door-to-door collection reached 1,241, an increase of 147 year-on-year. The collection rate reached 87%, an increase of 2 percentage points year-on-year and an increase of 73 percentage points year-on-year; the POS machine card payment settlement amount was 890 million yuan, an increase of 8.5 times year-on-year; 39 redundant accounts were cleared and merged, and the number of accounts remained at a satisfactory level Within the minimum required for production and operation.
The second is to actively implement the long-term mechanism for fund security inspections. All local and municipal companies have conducted self-inspections on gas station fund management to 100%, and the coverage of spot checks and re-inspections organized by provincial companies has averaged 60%. According to the section's "About Carrying out Gas Station Fund Management In accordance with the requirements and overall deployment of the "Notice on Special Inspection", a leading group and office for special inspection of gas station funds were established. A total of more than 1,500 inspection stations were inspected, with inspection coverage of more than 99%. More than 500 problems were discovered and rectified, and the funds allocated by the sector were completed. The inspection mission was highly praised by the Tibet Company’s inspection team.
In terms of asset management, by clarifying the capital transfer process and forms, organizing the formulation of pre-capital transfer unit price standards, and combining the audit results of the National Audit Office, the companies in the three provinces were urged to further increase the speed of capital transfer. The project balance was 615.96 million yuan, and the proportion of projects under construction in total assets decreased by 0.67 percentage points compared with the beginning of the year. At the same time, relying on the Asset 6.0 system, the problem of information asymmetry was effectively solved. The internal allocation of fixed assets of 6.95 million yuan was completed throughout the year, and more than 50,000 asset cards were prepared, giving full play to the use value of existing assets. . We also organized companies in the three provinces to conduct a comprehensive inventory of various assets, conduct a detailed statistics on the status of assets with losses, damage, and scrapping, and identified 335 assets that meet the scrapping conditions, so as to optimize the asset structure and revitalize the assets in the next step. Data support is provided for inefficient or ineffective assets.
4. Pay attention to the process, strengthen monitoring, and steadily improve the level of budget management.
First, the monthly rolling budget and fund linkage control have been further strengthened. The companies in the three provinces have realized the transformation from passive acceptance to active execution, effectively ensuring that the expenses are reasonable and balanced, and the annual expense indicators are controlled within the sector. Secondly, by collecting and organizing first-hand information and thoroughly implementing the management intentions of the superior units, the 2010 budget preparation was highly praised by the sector leaders, and the budget report was a complete success.
5. Legal awareness has gradually improved, and the tax and enterprise environment has been further optimized.
By strengthening coordination, strengthening internal management, and improving the professional quality of tax personnel, good results have been achieved. First, through hard work, the value-added tax pre-collection rate in Hubei has been reduced again, with an annual profit and tax saving of more than 8 million yuan; second, through vigorous coordination, the tax authorities in Huangshi and other regions of Hubei Province have corrected the illegal policy of collecting stamp tax in proportion to income in the retail sector. , saving more than 2 million yuan in stamp duty annually, getting rid of the situation of enterprises passively paying taxes, purifying the tax environment, and improving the voice of enterprises in the tax-enterprise distribution pattern; thirdly, the use of PetroChina naming machines to print invoices was realized, which further improved the internal It provides a superior platform for management level and improving corporate image, which is a historic breakthrough in the tax-enterprise relationship; fourthly, a financial and taxation inspection was organized, more than 20 rectification issues were investigated and dealt with, and invoice management measures were formulated and issued based on the inspection results. , standardizes the use of bills and reduces tax risks.
6. Enrich strength, strengthen training, and continuously improve the overall quality of the team.
First, further enrich the financial strength of management agencies at all levels. The leadership positions of the financial departments of government agencies have been enriched every year. At the same time, 6 chief accountants have been gradually assigned to prefectures and cities with mature conditions, which has enriched the backbone of the financial departments of the two-level agencies. The financial team of the prefectural and municipal marketing centers has been further developed, and the financial management capabilities of the grassroots have been strengthened. Continuously improve; second, the financial system *** participated in more than 500 internal and external trainings throughout the year, focusing on the skills that should be known and understood such as funds, assets, taxation and financial system replacement, and the skills of financial personnel at all levels were rapidly improved in the short term. Professional skills have enriched the knowledge reserve of the financial system; third, academic theory and practice are closely integrated, and hot and difficult issues in financial management are actively discussed. Financial seminars at different levels are held 4 times a year, and published in Hubei Accounting Weekly and CNPC internal publications, etc. Published 7 papers in provincial and ministerial journals, marking the gradual transformation of the financial team from a technical operation team to an academic research team.
7. Strengthen implementation and strict assessment, and the internal control system continues to operate effectively.
Year after year, the company's internal control work aims to improve the level of corporate management, is oriented to strengthening risk management, and takes "zero defects" as the goal of internal control work, constantly increasing the implementation of internal control, and constantly enriching internal control. Inspection and testing means.
First, the annual version of the "Internal Control Management Manual" was released, revising and improving 96 bottom-level processes at three levels to meet the needs of different management levels.
The second is to strengthen publicity and implementation, focus on communication, and create a harmonious internal control environment. 59 internal control training courses are held every year, training 2,362 people, and 13 processes closely related to the warehouse and station business are screened and compiled into a volume.
The third is to conduct repeated testing and strict assessment to maintain the continuous and effective operation of the internal control system. It organizes three self-tests every year, covering 44 marketing centers. Successfully passed 3 management and external audit tests.
While making new progress in financial work, I have also made great progress in my personal political theory study and professional knowledge. I carefully studied the company's work conference reports and various books and periodicals, studied comrades' speeches at the Central Commission for Discipline Inspection and the Party's 17th National Congress, studied the government work report of the 17th National Congress and the speeches at the Central Economic Conference. Through continuous learning, party spirit has been enhanced, knowledge reserves have been enriched, and knowledge structure has been optimized.
Part 2: Some thoughts and understandings over the past year
Looking back on the financial work over the past year, I have the following understandings of my own abilities, the situation faced by finance and the focus of financial work. .
1. My policy level, professional level and leadership level need to be further improved.
First, there is not enough attention and thorough grasp of many new things, new knowledge and new situations in the financial profession, and the understanding of relevant policies and regulations of the country and superior units needs to be further strengthened. Second, we did not go to the grassroots level enough, and we did not solve problems reported by the grassroots quickly enough. We did not grasp the work to the end. There was too much assigned work and little supervision and inspection work. In the future work practice, I will strive to improve the comprehensive quality in all aspects and live up to the trust and expectations of the organization and company employees.
2. The financial management system needs to be further streamlined and financial work needs to be further deepened.
First, the situation of cost and expense control is becoming more and more severe, and a system for transmitting pressure from layer to layer has not yet been formed. As PetroChina's A-shares return to listing, supervision and pressure from the capital market are increasing. At the same time, the promulgation of new national income tax regulations has intensified supervision of corporate expenses. Moreover, public opinion is increasingly supervising central enterprises. The stronger the trend, the party group of the group company and the management of the joint-stock company have raised cost reduction and efficiency improvement to a strategic level. Sales companies have included cost and expense control as a key task in 2010. We have received more and more internal and external supervision in cost and expense control. The bigger. Judging from the current situation, there are still some problems in our cost and expense management: First, in terms of investment management, some projects fail to meet the feasibility study requirements, and some gas stations are in a state of loss or closure for a long time; second, in terms of assets, capital expenditures Excessive expenses, irregular asset disposal, and large one-time losses; third, in terms of labor costs, there are many subsidies, inconsistent standards, unclear regulations, and comparisons between companies; fourth, in terms of non-productive expenditures, four items Management expenses are not strictly controlled and standards are inconsistent. Fifth, the cost pressure is currently mainly concentrated on the agency headquarters, and the pressure has not been transmitted step by step.
Second, the connotation of accounting work is becoming increasingly complex, and basic accounting work has not yet adapted to the needs of the development of the accounting system. Accounting standards and joint-stock company accounting manuals have been adjusted this year, and the changes have been very significant. As economic business becomes increasingly complex, our regulatory methods, control awareness and management environment will still be difficult to adapt to the needs of the new situation in the short term. This is mainly reflected in the inventory The management of oil products, sales prices, asset disposals and off-book assets is not paid enough attention to and is not perfect enough. There is also a lack of complete management methods for the management of special matters such as off-site leasing, financial leasing, large repair expenses and non-oil business.
Third, the company is developing rapidly and financial management is facing increasing challenges. Compared with the beginning of the company's establishment, our management scope is getting larger and larger, the value chain is getting longer and longer, there are more and more risk points, the supervision scope is getting wider and wider, the asset scale is getting larger and larger, and all parties are paying more and more attention. As we get higher and higher, financial management is facing many challenges, and management is becoming more and more difficult. We have entered a period of risk accumulation. If we relax a little, financial risks will be released and further evolve into accidents.
On the one hand, this requires our financial personnel to continuously improve the comprehensive quality. On the other hand, we must tighten the financial power of the municipal marketing center and appropriately delegate the corresponding powers. Institutions at all levels must effectively assume the responsibility of ensuring financial security. ?
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