Construction of coal enterprises facing financial information Problems and Solutions

[Abstract] Financial Management is the core of the coal business management, Financial Management Information is the Information management of the coal enterprises in the most important task. Coal enterprises must strengthen Financial Management, Financial Management Information to accelerate the pace of building, and fully the use of advanced computer hardware, software technology, from the management philosophy, system innovation, overall planning and other aspects of deep thinking, Research, Financial Management of coal enterprise Information construction completed, use.


[Keywords:] financial management; Information technology; significance; way; improve the mechanism

Financial management is the core of the coal business management, financial management information is the information management of the coal enterprises in the most important task. At this stage, our financial management information and as such, there are still problems, still need to keep from many ways to promote and further study.


First, fully understand the financial management of the importance of information technology

(A) the financial management of modern information technology is a necessary requirement for the development of enterprise management

With the acceleration of economic globalization, an increasingly competitive market, companies can not adapt to the traditional management model has required changes in the market. Implementation of financial management information, and to fully integrate information technology in all aspects of financial management to accelerate the transfer of financial information and finishing, timely and accurate grasp of financial information, centralized management of the financial resources to quickly make a scientific decision-making, is currently the objective needs of enterprise survival and development, but also the inevitable development of modern enterprise management requirements.


(B) from the perspective of information management, accounting information to a certain extent, meet the country's macro-economic management and micro-enterprise management needs

From the perspective of economic decision-making, accounting information with the right guidance to senior management of economic policy-making, process control, in order to achieve economic goals intended role; from a legal point of view, the accounting information has prompted enterprises to fulfill their legal obligation to maintain While the function of the economic order. accounting information for the availability of modern society has been accepted, and this availability must be based on the quality of certain prerequisites.


Second, at this stage coal enterprise financial management information problems

(A) the financial management of enterprise information technology knowledge is not in place

Enterprises to establish a financial management information system - of the management of major projects related to enterprise management concepts, models, capital works, production organization and other aspects of change. In reality, many managers are often complacent, lack of innovation; and only the immediate business leaders, the lack of participation in international competition from the strategic level to understand their own business, but do not realize that financial management the importance of information technology. Some leaders are not only local area network to the unit as a measure of unit building standards, but not much use after the completion of Quedui care, improve the network and the development of information resources were not seriously. The achievement of leading the concept of the mind occupied, leading to network use efficiency is low.


(B) effective financial management is not yet focused

Enterprise management centralization and decentralization are the unity of opposites. From advanced foreign management practices of large companies point of view, powers can be decentralized, but property rights must be set. At present, too many layers of corporate management, "child does not recognize the mother," "Mother denies the Son," "set instead of group" widespread. most of the corporate functions segmentation, lack of information of mutual contact and data integration, production, sales, purchase, storage of information out of touch, had been artificially integrated business continuity to split into multiple links. The old management model is broken and the new model has not been established between the parent company's understanding of centralization and decentralization is difficult to unity, in the past only emphasizes decentralized management model was not suited to the modern enterprise group has been flat centralized management requirements. most companies within the group failed to form a highly centralized command system of capital management, the lack of a standardized system of financial control of funds, there is no unified information platform, information transmission channels are sluggish, financial data, fund settlement, investment financing management can not focus, decision-makers is difficult due to the failure of timely, accurate and comprehensive grasp of the whole production process of the relevant information and can not implement effective management, supervision and control.


(C) negative to ensure safety, leading to the waste of resources

Safety is restricting the bottleneck of financial management information, online leaks, theft, tampering incidents have occurred in some units. For fear of risk and business processes online to the shelf are still accustomed to listening to reports and face to face, paper-based office, the passage of time , information network construction to become a display. Therefore, we must take effective security precautions, but the real work in some units and departments in addition to the common measures to avoid risks to shouting could not see any better way office network will be a good idle, and ultimately affect the accountants use the Internet initiative.


(D) management software development lags behind, it is difficult to meet the needs of financial management

Financial management information system, we must develop the corporate culture and management philosophy of financial management software. At present, most companies used the same software development company developing financial management software, not the characteristics of the enterprise, and is currently on the market Financial management software is generally divided into two categories: foreign large companies the cost of some software companies are expensive and not suitable for the characteristics of our country. domestic software industry, the units to individual development of business management features already have a foundation, but not suitable for large enterprises Group realized the need for unified management of the financial focus, coupled with each other to gain market share without taking into account the versatility of the software. enterprises once bought a company's product to have to face such a difficult situation.


(V) improve the skills of operators, reduce operating safety factor

Financial management information is the financial management of a new field of development of the subject, it requires both the accountants to master knowledge of accounting, but also have some knowledge of network awareness. The hands of accountants in China is still relatively little knowledge of the network, most of the skilled financial staff can not use and master the use of network management. Although many accountants to master some basic knowledge of computer operations, but only stand-alone operation or a simple text editing functions such as the use of Internet use remains at a low level. This kinds of conditions make it difficult to ensure the safe operation of the network. enterprise network problems encountered in general rely on or resort to external professional and technical personnel. This greatly reduces the security of financial data, once the system was illegal invasion and destruction, the light can not work even paralysis, in serious cases can cause leaking secrets to the country and bring to the incalculable loss.


Third, improve the financial management of coal the way information technology

(A) establish and improve the Group's consolidated system, unify the accounting process

Coal enterprises should be based on national unity in the financial accounting system promulgated and guidelines or in accordance with the actual situation of enterprises and other accounting measures enacted, the existing funds to pay for the enterprise, fixed assets, depreciation, provision for impairment, asset loss is recognized, related party transactions accounting treatment and so the development of uniform accounting policies and accounting procedures, strengthening the financial base of the work. At the same time, through a unified basis for the preparation of consolidated financial statements and preparation of standards or guidelines clearly between the different systems to adjust switching models, establish and improve the Group's consolidated system, a true reflection of their overall business health.


(B) unify the accounting information system

Coal enterprises should be unified accounting policy and accounting processes, based on the establishment of a set of the subject system, a unified coding, all the enterprise management and financial-related information into a unified coding system for the establishment of group norms unified accounting information of the system to achieve the sub-business and financial information of the networking group to do the basic work, which through a unified accounting system, the various sub-companies and the Group's accounting records and related business accounted for, according to state regulations timely and accurate preparation of financial report, providing products, departments, customers, suppliers, contracts and other supporting accounting and project management, affiliated companies provide special services sub-accounts, records, tracking all of the business situation, for business decision-making to provide timely and accurate costs, revenues, gross margin and other related information.

(C) to build an efficient and orderly management group funds

Coal companies within the Group shall establish a highly efficient and orderly financial management system, information systems or through Internet Banking system to achieve co-ordination of their overall funding schedule, the rational allocation and use of funds, and improving efficiency of funds. Capital Management System Internet Banking shall have the management systems and other system interface features, to achieve the whole group to raise funds, allocation, use and other aspects of monitoring, timely reflect the Group's headquarters and the sub-branch of the capital flows, and according to management needs report on the formation and analysis of the use of funds to achieve the daily supervision and control of funds. reposted elsewhere in the Research Papers Download http://www.hi138.com (d) set up a business budget management system, strengthen the financial control functions

According to the company's overall development strategy, planning, establishment and improvement of the budget for the characteristics of the enterprise information management, strengthen the financial, investment, financing, cost and financial risks of budgetary control. Financial management information system, budget control and management module To be able to support the budget preparation, budget analysis and budget evaluation of the whole process, and through seamless integration with the accounting system, effective implementation of budgetary control, analysis and warning capabilities.


(E) to achieve complete financial analysis, management accounting and decision analysis

Financial information in real time, accurate, based on the need to establish and improve business performance through indicators and asset management system, evaluation system to support multiple data query and decision analysis, the group headquarters through sub enterprises of the system of financial information on the implementation of inter-books, cross-enterprise, multi-year, cross-check during the period, to ensure the Group's headquarters in a timely, accurate access to financial information of each sub-branch and operating conditions. by speeding up analysis time and frequency to better promote the enterprises to improve management, improve operational performance.


(F) to achieve separation of duties to support the efficient functioning of the internal control system

Complete financial information system must reflect the norms of the work processes and internal control requirements, through a clear operational procedures and related internal control functions of the business relationship, clearly the key internal operational processes and the relationship between subjects, so that the process of implementation of internal control operating implementation of normalization can be fixed, information technology; financial information system should meet the requirements of separation of duties in support of corporate internal audit function, you can always check the implementation of internal control matters and inspection results to the company through financial information systems to fully assess the risks faced by the whole group, the risk to develop appropriate strategies to enhance enterprise-wide risk management and risk prevention.


(G) to achieve the integration of financial management and business operations

In the financial management information while building the core module, companies also need to be included in the financial and operational integration of the financial management function of the overall planning of information technology in the upcoming financial management processes and business processes together organically, financial information systems to timely reflect production, sales and other operating part of the business activities, and accounting in real time through the system, so the logistics, capital flow, information flow of the unity.


Fourth, improve the financial management of coal guarantee mechanisms for information

(A) establish a financial management as the core of management thinking and concepts

In our current economic conditions and the coal market environment, accelerate the reform and development of state-owned coal enterprises, must abandon the past formed under the planned economic system management, establish a financial management as the management of the core, to control the flow of funds focused on business management philosophy . in business management, to effectively enhance the financial management and internal financial control, bring the whole enterprise management standards. of coal enterprise information management, financial management information as necessary to the core and an entry point into, and financial management information system as quickly as possible, strengthen financial management and capital flows monitoring, not only to strengthen the building of internal systems to prevent financial risks, loss of assets clogging problems, but also information sharing can be done to avoid the distortion of financial information.


(B) the implementation of enterprise management innovation and system innovation

Financial Management Information and Accounting are two different concepts, establish a financial management information system is not a simple problem of network technology, but rather to establish a centralized enterprise-based financial management system to implement a unified financial internal establishment of computer network software and support to establish a financial settlement center or finance companies as a means to focus on internal financial personnel management as a precondition, the use of information technology to achieve centralized management and financial control of funds, through system integration to achieve company-wide Accounts unity. To do this, it must be the original layout of business process re-arrangement of the existing management model change, the existing management and standardize the financial system, its essence is the current financial management system and system innovation and development.


(C) the construction of financial management information to overall planning, step by step

Financial management information system is the core of enterprise management information system subsystems, to speed up the construction of financial management information not only to the establishment of financial management information system for planning, and management information system must be carried out throughout the whole planning. The basis of information from the enterprise to start a planned, step by step, need to follow the easy things first, step by step approach, divided financial, material, production and sales phases of project management in the order.


(D) establish and improve capital management Settlement Center

"Modern business management is the core of financial management for the management, and financial management is based on money management, financial management of cash flow-centric" business philosophy, laid the financial management in business management position. Enterprise financial management information technology must be to fund management, capital flows, capital flows, focusing on strengthening the centralized management of funds, regulate the internal financial and fund management clearing house. establish and improve working capital management system of settlement center, at this stage large-scale enterprises to strengthen and improve the financial and fund management is one effective way is also strictly regulate the company to adapt to the modern financial management system, strengthen the monitoring service branch pairs the inevitable requirement for the next phase of strengthening the financial management of medium and large enterprises in the heavy weight. Links to Research Papers Download http://www.hi138.com