1. Financial and economic management focuses on the word "practical". According to the requirements of the "Five Rules" by the National Bureau, in response to the weak links identified during the self-inspection of the financial order rectification campaign in year XX (such as non-standard closing times, illegal original vouchers, unscientific asset management, irregular financial inflows and outflows, inaccurate accounting, incomplete procedures), active efforts will be made for rectification and self-correction. This will further deepen accounting fundamentals and improve the financial management system. Next year's focus will be on district bureaus and grassroots outlets. We need to standardize accounting calculations, original records, and operational procedures for asset tracing, communication, and handover, implement responsibilities for the management of funds, goods, and assets, strengthen internal controls, ensure strict division of labor for managing money, accounts, and materials, cross-check each other, supervise each other, prevent errors in business activities, and ensure the safe operation of all financial links. We will comprehensively promote standardized financial management operations and establish a standardized, legal, and honest financial order through special rectifications. This ensures we pass the re-examination by the provincial bureau from February to May next year and the key inspections by the National Bureau after May.
2. Centralized finance emphasizes the word "flow". The integrated information management system software for the province’s "centralized finance, fund center, e-commerce" has been completed by the project team of the provincial bureau and will officially run in the first quarter of next year. This system will unify accounting subjects and levels, unify fixed asset depreciation years and methods, unify inventory classification and voucher formats, enabling cross-unit reviews and joint checks of accounting businesses of branches and county companies by the provincial bureau. Budget forms can also be directly approved. To adapt to the new management methods required by the provincial bureau, we will restructure our current accounting processes: daily fund transfers, monthly expense allocations based on budgets, networking with the provincial bureau and outlets, daily accounting reports, and real-time uploading of financial and fund data. This allows the flow of funds, goods, and information to achieve data sharing, establishing a financial management system characterized by "centralized finance, hierarchical control, comprehensive budgeting, and responsibility accounting".
3. Fund management highlights the word "zero".
- Zero-fund operation: zero operating funds does not mean no funds at all, but rather using as little working capital as possible to drive the production and operation of the enterprise. Next year, due to the provincial bureau establishing a provincial fund center with corporate accounts opened at the provincial bank, very little money will be left for corporate turnover. We will try to use various payable items, taxes due, advance receipts, unpaid taxes, and profits not remitted as debt funds for debt-based operations to achieve zero-cost funding.
- Zero-inventory management: Implement inventory quotas for each unit, and units exceeding the quota will have their performance scores reduced proportionally. Conversely, those below the quota will see increased scores. Link inventory quotas to salaries to encourage rapid sales and quick inventory turnover.
4. Expense expenditures adhere to the word "reduce". Stick to the three-character mantra of expense management: "calculate, control, reduce." Calculate refers to comprehensive budgeting, breaking down expenses into each unit and department according to sales volume and setting per-box cigarette expense quotas, allocating expenses based on sales volumes. Control means strict budget management; any overruns must be deducted from individual monthly bonuses. Implement the management measures of "fixed-sum lump sum, responsibility to individuals, overruns self-paid, savings rewarded." Reduce involves reducing total expenses each year by a certain percentage compared to the previous year's actual expenses. Further improve the financial disclosure system, analyze expense causes item by item, compare expenses with the same period, quotas, and advanced units. Through clear assignments and multiple layers of review, encourage each unit to uncover potential savings and plug loopholes.
5. Accounting核算 implementation emphasizes the word "true".
- Inventory "home bottom": conduct a "clear warehouse, clear property, clear assets, clear debts" campaign across the system, carefully analyzing existing asset stock, identifying potential weaknesses. Organize and sort through the accumulated accounting archives of each unit, guiding each outlet to meet basic accounting standards, promoting the foundation of accounting work in subsidiaries to reach new heights.
- Scientific financial management: learn the ways of gathering wealth, creating wealth, and using wealth. In depth, shift from post-event reflection to pre-event control and post-event examination analysis in managerial accounting. In breadth, integrate accounting calculations and financial management functions into all aspects of product procurement, sales, and inventory. Promote the acceptance of computerized accounting systems to make accounting information more timely and authentic.
6. Audit supervision strengthens the word "strict". In conjunction with the special rectification requirements of financial and economic order, enhance audit supervision, review whether the funds, goods, assets, gains and losses, and revenues and expenditures of each unit are genuine and legal, calculate whether state-owned asset management has achieved preservation and appreciation, evaluate the key financial indicators and business results achieved by the heads of each unit during their terms or interim periods, fairly and objectively assess the business performance of each unit, strictly examine and manage, severely investigate and deal with violations such as slush funds, credit sales misappropriation, hidden losses hanging on accounts, fictitious invoicing, firmly resist false vouchers, false standards, and false audits, promote the further standardization, institutionalization, and transparency of audit supervision.
7. Personnel quality ensures the word "high". In ideological quality, through learning the "Accounting Law" and the "Audit Law", reinforce the style of seeking truth from facts and truthful reflection among accounting personnel, learn the "two necessities", strengthen the difficult struggle and saving styles of accounting personnel; in professional quality, learn financial and auditing principles and regulations, tax laws and regulations, ensure knowledge of the law, understanding the law, using the law, and protecting the law, learn relevant industry and provincial bureau regulations, ensure lawful financial management, lawful supervision, and lawful auditing, learn new financial accounting management methods and computer operation techniques, adapt to the development needs of enterprise management, and regularly inspect, evaluate, and select accounting personnel, select "financial wizards", comprehensively improve the quality of accounting personnel.
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