There is a problem that the budget work is not in place and there is a big gap with the final accounts. The main reason for this phenomenon is that the formulation of business planning is subjective and arbitrary, which is manifested in not adopting scientific budget formulation procedures, but patting the head or mainly understanding the intentions of leaders. From the financial point of view, financial personnel (including leaders in charge of finance) may not directly participate in the formulation of enterprise business planning, or the degree of participation is not deep enough, or sometimes problems are found, the sense of principled responsibility is not strong, and the voice of opposition is weak; Due to the lack of medium-and long-term planning, short-term planning is inevitably arbitrary. Without scientific and rigorous business planning, there will be no realistic financial budget, and it will be impossible to adjust the budget according to the situation. Pay more attention to accounting than financial management. According to the requirements of modern enterprise system for financial accounting personnel, especially the person in charge of enterprise finance, financial accounting work should complete at least three aspects: first, basic accounting work; The second is financial management; Thirdly, through the analysis of a large number of financial data, a model is established to improve or recreate the business process of the enterprise. So as to reduce the inventory cost, shorten the business cycle, speed up the capital turnover, and enhance the company's performance and value. In fact, how the accounting system changes, these basic requirements should remain unchanged. But the reality is that financial management is generally ignored, which brings great blindness to enterprise management and then affects the financial situation of enterprises. Specifically, financial management includes: the management of enterprise liquidity (fund raising, storage status, normal circulation cycle calculation, etc.). ); Basic financial analysis (basic financial ratio analysis, vertical comparative analysis in different periods, horizontal analysis among different enterprises, etc.). ); Investment and financing decisions, dividend decisions and financial plans; Financial control, including cost control and cash flow control. Through financial analysis, the improvement or reengineering of enterprise processes should be a high standard requirement for chief financial officer (or chief accountant). Those enterprises that make a large amount of provision for impairment or bad debts should look for more reasons from here. Contract management is not in place, causing unnecessary risks to enterprises. The contract management mentioned here is not in place, which probably includes three aspects: the contract has not gone through the necessary audit procedures, resulting in potential risks when the contract is concluded; In the process of contract execution, control is not in place, resulting in risks; Post-event analysis of contract execution is not in place. In the process of contract execution, even if it is well controlled, there will always be such and such problems. The most important thing is that after the contract is executed, as a responsible financial officer and person in charge of finance, we should carefully analyze these problems, distinguish which ones are recurring and which ones are accidental, and it is best to put forward some targeted improvement suggestions instead of just filing them by number. Accountants are not familiar with the business situation of their enterprises. At present, due to the objective reasons of enterprises and the lack of subjective initiative of financial personnel, most financial personnel are unable to understand the main products of their own companies, thus forming a vicious circle. The more new products go offline, the more financial personnel can't figure it out. It is recommended to strictly manage the system. There are at least two meanings here: adding a new system. At present, the system of many companies is not perfect enough, leaving a lot of room that can only be discretionary by leaders. On the one hand, it takes up a lot of leadership time, on the other hand, it is not conducive to the development of the work, leaving many hidden dangers and loopholes; Improve the old system. The society is changing rapidly, and the requirements of the state, society and competent departments are getting higher and higher. How can the existing system remain unchanged for three to five years? We might as well take advantage of the opportunity of implementing the new system to take out the existing rules and regulations and improve them. Strictly enforced. Many problems in enterprise management are not because there are no regulations, but because they are not strictly implemented according to regulations. For strict implementation, I am afraid there is only one best way, that is, timely assessment of accountability, which also involves procedural provisions. Strengthen financial management. The company's finance department should assign special personnel to carry out financial analysis and follow up relevant industry data to make decisions. Timely and complete financial analysis data, including vertical and horizontal comparison data, can reduce the blindness of many decision makers and increase their scientificity and predictability. Strengthen job evaluation. There is an assumption in classical economics that "resources are limited, but man is a rational economic man". When guiding enterprise financial management, we should set up a reasonable assessment system and make it regular (after all, financial work cannot be strictly quantified and assessment is ambiguous). On this basis, reasonable incentives should be carried out. Third, the ways for enterprises to strengthen financial management? (1) To update their ideas, 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. ? (3) Cultivate high-quality managerial accounting talents. 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 establishing a financial institution, an enterprise 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. After the responsibilities of financial positions are determined, all financial personnel can be recruited by unified competition, and they are selected according to the principles of openness, fairness and impartiality. Organize, plan and carry out targeted training for on-the-job accounting personnel, improve the comprehensive quality of all personnel, maximize their potential, mobilize the enthusiasm of accounting personnel, and be a good staff assistant of leaders. From the requirements of strengthening economic accounting and improving economic benefits, the accounting system is revised, that is, reconstruction is realized in the recovery of accounting system, and accounting system reform is implemented in the recovery and reconstruction. If the scientific nature of accounting is put forward as a principle when revising the accounting system, it is required that the formulation of the accounting system should not only meet the requirements of strengthening accounting and production management of enterprises, but also meet the requirements of the state for implementing planned management of enterprises. After the publication of accounting standards, the specific accounting methods and financial management methods of enterprises should be decided by enterprises themselves. In order to strengthen internal accounting management, enterprises should formulate unified internal accounting policies and management methods in investment management, fund-raising management, cost control and price management according to national policies and actual conditions of enterprises. For example, the establishment of enterprise internal audit system, the establishment of full-time internal auditors, regular and irregular inspection of financial work, found problems in a timely manner.