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style=" width:80%;text-align:left;margin-left:17%;color: #666666;font-size: 15px;line-height: 30px; margin-top: 20px; line-height:24px;"> <h4 style="font-weight:bold"> 一、算好̎</h4>        会计核算是企业胦务管理的技撑,是企业胦务最基础最重要职能之一。会计的基本职能无论是二职能?反映与监?、三职能?反映、监督及参与决策)q是五职能论(反映、监督、预、控制与决策)Q其W一职能都是反映,反映职能通过什么来实现Q那是会计核算?br />       会计核算作ؓ一门管理科学,而且是一门硬U学Q它有一套严格的认、记量、记录与报告E序与方法,会计是用价值的方式来记录企业经营过E、反映经营得失、报告经营成果,会计的审核和计算只有在业务发生后才能q行Q因此会计核都是事后反映,其依据国家的l一会计制度Q会计政{、会计估计也按大家所熟知的“会计法”、“会计准则”、“胦务通则”等q行分类整理。作为管理科学一个分支,他有一整套的国际通行的方法和制度Q包括记账方法、会计科目、会计假讑֏国家制定的会计准则、制度、法规、条例等Q这些东西ؓ整个会计核算提供了较多的规范Q目的是要得Z本“真账”,l论h合法性、公允性,一贯性,相对来讲l论是“死的”,不同的h对相同的会计业务q行核算Q在所有重大方面不应存在大的出入。在财务的七件事中,此职能最能得到大家的认可Q也是目前企业胦务中q用较好的职能之一Q当焉有意做假账外?br /> <h4 style="font-weight:bold">二、管好钱</h4>        除会计核外Q会计最重要的职能就是监督了Q会计监督是全方位的Q包含企业各个方面,其中对企业资金的监督是每家企业都非常重视的事。对M企业来说Q资金的q用与管理都是一个非帔R要的事,资金于企业而言优如Zw上血Ԍ没有、多了、少了、流动快了、流动慢了、不动了、带病了Q都有可能企业完蛋Q作Z业的价值管理的财务部门Q其重要职能包含资金的筹集、调度与监管Q简单地说就是把企业的“钱”管好?br />       资金的运用与理有别于会计核,没有一套严格的理ҎQ企业间差别较大Q资金计划、筹融资、各结与控制Q都属于资金q用与管理范_企业性质、资金量、会计政{、信用政{、行业特炏V主要决{者偏好、甚臌金调度h员的l验都可能给企业资金q用与管理带来偏差,通过建立企业资金理制度可在一定程度上防止资金的用不当,但要提高企业资金效用Q单靠制度很隑֮玎ͼ除应建立一套适合企业的资金审扏V监控系l外Q更需要选择有一定经验的人员q行此项工作?br /> <h4 style="font-weight:bold">三、理好关p?/h4>        企业一般只讄财务部,Z很容易将财务与会计؜在一P只有及少数大型企业在财务部下分设会计U与财务U等Q以胦务与会计分开。其实企业胦务与会计是两个不同的事务Q从会计与胦务定义上我们p很容易分开Q会计的定义为:“确认、记量、记录与报告”,财务的定义ؓQ“协调企业各斚w的胦务关pZ,从定义上我们不难看出Q会计是一门硬U学Q他@严格的手D和ҎQ同一个东西无来核得到的l果都是一LQ其q求的是“真实”,财务协调的“胦务关pZ,而关pd䏀定格”,很难有“标准”,因此财务是一门YU学Q很难找出千一律的Ҏ和手D,同一业务Q不同的人去做,׃l验、取舍、偏好等的不同,得出的结论可能差异较大,其追求的“合适”?br />       企业l营q程中所涉及到的财务关系很多Q既有内部各部门之间的,也有企业与外部各供应商、客戗银行、税务、工商、政府部门等Q胦务部门应p调好这此关pR企业都说重视胦务管理,但真正能理解什么是财务理的企业其实不多,更多的将会计理解务。胦务离不开会计Q很多胦务决{都得依赖会计核,会计核算的许多方法也直接被胦务利用,然而这毕竟是两门学U,不能混ؓ一谈,财务理属YU学Q更多地需要有l验的h员进行管理,财务理理效用也往往高于会计核算?br /> <h4 style="font-weight:bold">四、监控资?/h4>        财务部的W一职能是会计核,核算的目的当然不是ؓ了几个阿拉伯数字Q会计核是用h值手D全面反映企业实物运动的q程Q实物从q个车间到那个R_从这道工序到那道工序Q无不在会计核算的反映之内,因此除了要求账̎相符、̎证相W外Q̎实是否相W,也是财务部的职能之一Q也是胦务行其监督职能的一个重要方面。胦务部门可通过定期与不定期q行资的抽查与盘点Q将企业资实物与胦务记录数据是否相W进行对比,从资产监的角度来参与企业资产管理,以保证胦务记录的真实性及企业资的安全与完整性?br /> <h4 style="font-weight:bold">五、管好信?/h4>        信用理作ؓ企业财务理的内容之一Q本不应单独列ؓ财务职能Q但׃光要程度,及信用管理的复杂性,促企业其从胦务管理职能中分离出来单独形成职能。过剩经时代,企业l营不了与客户之间发生一些往来款,其中不泛赊销Q随着赊销业务的增加,企业呆坏可能性也加大Q在毛利率不高的情况下,一W呆坏̎往往过企业全年利润Qؓ控制呆坏账的发生Q企业间的信用管理与控制也越来越被企业重视?br />       企业的信用政{往往与销售业l直接联pd一P采用什么样的信用政{,客户的信用记录又如何Q直接关pd企业销售量和呆坏̎数量Q因此企业进行信用管理不但是需要,也是十分必须的。各客户的购货量、货ƾ支付的及时性、业务务E中是否Ҏ合作{等Q市场部门和财务部门掌握都较全面Q根据企业管理中的相互制U原则,企业信用理工作一般落实在财务部门q行理Q信用管理成务工作的重要职责之一Q管好客户信用也控制了企业呆坏账的发生率?br /> <h4 style="font-weight:bold">六、做好参?/h4>        在上面谈C职能论、五职能Z都谈C计的一职能是决策Q无论参与决{也好,提供决策依据也,全靠财务与会计是不够的,q要求与理会计相结合。管理会计与财务会计不一P它是通过对胦务等信息的深加工和再利用Q实现对l济q程的预、决{、规划、控制、责任考核评h{职能的一个会计分支,如果我们说胦务会计是记录企业的过去,那么理会计则是预测企业的未来,财务会计能ؓ企业内、外部相兛_益者提供数据,而管理会计专Z业决{者提供数据?br />       理会计主要从管理的角度Q根据决{者的需要重新将企业以往发生的胦务事进行重新组合,分解Q利用趋劉K等ҎQؓ决策者提供一些决{数据,虽然理会计的重要来源是财务会计Q但不象财务会计那样有严格的Ҏ、政{限Ӟ不受财务会计“公认会计原则”的限制和约束,得出的结论往往带有一些假设成份,׃其与企业会计核算不可分割Q成务管理重要内容之一?br /> 企业财务应在会计核算与分析的基础上,l合理会计Q对企业生l营、融资、投资方案等提供好决{数据,做好参谋?br /> <h4 style="font-weight:bold">七、计好W?/h4>       谈到l效考核Q少不了各项完成指标的计量与比较Q这些计量与比较当然不了会计方面hD量,而且大多是hD量,生q程中的增倹{费用控制、值等Q这些都是胦务会计的计量范围Q在价D量上企业q没有那一个部门能比胦务部门更专业和全面,因此企业l效考核工作不了胦务部门的参与QW效考核中的大部分计工作成务职责工作之一Q分解、计各部门l效是胦务部d的七件之一?br /> MQ作Z业管理中心的财务Q无Z业规模大,企业财务都少不了以上七个斚w的职能,管仅少数大型企业对q几个方面的职能有明分工,l大多数企业Q由于胦务机构、h员的限制没有对这些职能进行明分工,而把其中的较多职能赋予在财务l理{少Chw上Q但无论如何分工Q七件事一件也不了?br /> </div> </div> </div> <div class="foot" style=" "> <p style="display:none"></p> <div class="fotbox"> <div class="fotlft"> <div class="f-menu"><a href="index.html">首页</a> <a href="SJ.html">解决Ҏ</a> <a href="DownList.html">下蝲中心</a><a href="new1.html">新闻中心</a><a href="about2.html">典型客户</a><a href="CustomUs.html">联系我们</a></div> <div id="copyright" style="width:900px;float:left;"> <p> Copyright © 2006-2017, All Rights 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