Leaders should change their ideas, replace the old ideas of planned economy with new ideas of market economy, take the lead in observing financial discipline and financial system, support financial work, respect financial personnel, and make enterprises consciously form an atmosphere centered on financial management.
With the advent of the era of knowledge economy, as the person in charge of an enterprise, he should not only do a good job in basic accounting, but also design a set of financial accounting system suitable for the enterprise in a complex market environment. According to the different development stages of the enterprise, he should adopt different financial management methods, solve various financial problems in the process of production and operation in a timely and appropriate manner, give full play to financial functions, and meet the needs of maintaining and increasing the value of funds to the maximum extent.
In the face of fierce market competition, we should think about and strengthen the management of simulated market accounting from the perspective of establishing modern enterprise system, operate according to the laws of market economy, and firmly establish market awareness, competition awareness, cost awareness and benefit awareness.
(two) combined with social and economic development, learn from International accounting practices, and gradually realize the international coordination of accounting system.
With the development of opening to the outside world, China's foreign economic and technological cooperation and exchanges have expanded year by year. Under the trend of international economic integration and globalization, China's economy has been integrated into the world economic system. Accounting, as an international business language, is an inevitable requirement to gradually realize internationalization in this process.
In the process of accounting system reform, we should learn from International accounting practices's practice. First, International accounting practices is directly used to handle some new economic businesses, such as futures, financial leasing and other economic businesses, and International accounting practices is directly used to formulate accounting treatment methods for related economic businesses in China; Secondly, according to the requirements of International accounting practices, we should gradually reform its accounting methods and procedures, so as to gradually narrow or even eliminate the differences between the accounting systems of China and International accounting practices.
(C) training high-quality, management-oriented accounting personnel
Knowledge economy calls for high-quality managerial accounting talents. Therefore, enterprises must have a large number of "multi-functional" compound talents in order to give full play to the role of enterprise financial core, supervision, prediction, decision-making and control.
Financial personnel should not only have professional knowledge, but also master computerized operation skills, master relevant industry policies, be familiar with national laws and regulations, closely link theoretical knowledge with the actual situation of enterprises, face new situations and problems in management, actively participate in enterprise management according to their own advantages, conduct investigation and research, do a good job in economic activity analysis, and be good leaders' staff and assistants.
Accounting work is a comprehensive work, involving planning management, production management, material management, technical management, quality management, equipment management and other aspects of knowledge. This will penetrate into the knowledge of banking, finance, taxation, insurance and price. Accountants should play the functions of forecasting, planning, feedback, supervision, control, analysis and participation in decision-making in practical work. To become a qualified accountant, only by studying hard and constantly updating relevant knowledge, going deep into the grass roots, being familiar with the production process of enterprises, absorbing practical experience and exploring a set of effective methods can we express our responsible employees' opinions and participate in management effectively. Therefore, only by cultivating and bringing up a group of compound accountants who have rich accounting professional knowledge, understand enterprise management and general production technology, are good at handling various relations by economic means, understand financial regulations, economic and trade common sense, and have a basic knowledge of writing can we better strengthen simulated accounting management and improve economic benefits for enterprises.
(4) Strengthen the management of financial personnel and improve the internal management measures of enterprises.
When an enterprise establishes a financial institution, it can centrally manage and train financial personnel and adopt a management form similar to that of a financial company. According to the needs of production, operation and management, there are two internal institutions. As the agency of the financial company, the financial company implements the "appointment system" for financial personnel, and vertically manages from the administrative and business aspects, including personnel appointment and removal, salary and bonus distribution, business technical training, assessment and professional title evaluation.