试论往来账项在企业财务管理中的重要性

1、随着市场经济的发展,企业市场竞争在逐渐加剧,企业对资金和成本的管理越来越重视,企业对财务管理的加强,是提升企业整体实力的重要手段。企业内部财务管理的加强,需要对来往账项进行严格审核,提高企业资金利用率,促进企业的发展。但是目前,我国很多企业在来往账项的管理上疏于重视,只关注直接经济效益,造成企业财务管理的不完善。因此,完善企业财务管理,就需要增加企业在来往账项管理的重视程度。1往来账项所谓来往账项,顾名思义就是企业单位在进行经济活动中资金流入和流出情况,是企业与客户和供应商之间的贸易往来的结果,主要包括两类,应收类和应付类。应收账款、应付账款、预付账款和其他应收款、其他应付款都属于往来账项的组

2、成部分,而且各项账款作为流动资金,频繁往来。往来账项在很多企业中都存在,只要有与客户的交易存在,就有往来账项的形成,只是不同的企业对于往来账项的重视程度不一样而已。对往来账项的整理就是实现资金的回收,获得企业经营利润,提高企业资金的利用率。众多的企业交易业务往来就会导致往来账项繁杂,因此造成出错概率大,而现在企业市场交易中会出现赊账、欠账等现象,企业在往来账项行的管理不足,就会导致企业资金不能正常回收,因此企业必须加强对往来账项的管理,才能摆脱企业资金周转问题,促进企业经济的长久发展。2往来账项在财务管理中的重要性往来账项作为资金流转的一种形式,与企业成本、资金、实物资产等方面有着密切的关联,

3、是当前企业会计工作中的主要存在形式和管理方式,往来账项的真实有效是企业前进发展的重要保障。加强对于往来账项的管理在企业财务管理中的重要性表现在以下几个方面。21完善企业资金链对于日常的企业经营活动,往来账项属于流动性很强的一种资金流转方式,作用于企业与客户和供应商之间的交易。企业通过日常经营活动获得资金,属于应收账款,它具有真实性和适度性,是企业经营活动后收取款项的一项权利。真实性体现在事实业务的发生,而适度性表现在日常经营正常所得,不可收取过多的资产。加强企业应收账款管理,为企业资金链的正常维持有十分必要的作用,保证企业资金拥有偿付能力。22管理资产往来账款的流动性大,又有很多业务种类,企业

4、进行往来账项整理清查的时候,一般的盘存法不适用,而局限在报表上,不能深入了解相关事实业务的往来账项。在清查的时候一旦出现纰漏,直接影响企业资产的管理。因此,对往来账项的管理必须高度重视。23反映真实运营往来账项在操作中常常被企业进行利润操控,用来填补资金需求,这样就会造成经营效果的虚构,不利于企业的长久持续发展。加强往来账项的管理,就可以避免这些现象的出现,能够更真实地反映企业的经营状况,从而进行企业经营的真实绩效考核,完善内部考核制度,有助于企业的进一步规划发展。3往来账项在财务管理中存在问题第一,管理意识薄弱,领导不够重视。现在的企业领导重视经济利益的直接获取,对于财务管理方面的内容也并没

5、有将资金的管理和来往账项进行权衡,因此,在对往来账项的重视意识上并不明显。另外,有些企业领导人并不懂得企业财务监管,单位内控管理也没能做好规范管理内容,不仅无法实现资金往来账项的管控和决策,而且无法对财务管理工作人员进行规范意识的强调和重视,这就必然导致企业往来账项管理的疏忽。第二,管理人员的专业素质不够高。财务管理的负责人没能加强自身对财务管理的专业性。尽管企业财务管理的内容本身就很复杂,但是合理并细致地进行分工是作为财务管理负责人最基本的专业要求,除了安排编制凭证、财务审核、登记来往明细,还应该有负责往来账项管理的人员配备,但是企业一般都没有进行计划安排,或者说,没有保证配备具有良好专业能

6、力的人来进行胜任往来账项的管理工作。而专业素质的低下,导致工作的不完全负责,就无法实现账目核对的准确无误,甚至出现弄虚作假的现象,对于资金流动的不明确,就会影响企业的经济发展。第三,管理体系制度和力度的不完善。要实现企业财务管理的合理化管理,就需要建立健全的管理制度,但是很多的现代企业的管理体系制度中,很明显并没有将往来账项管理的制度进行完善,也就因此导致了工作的混乱或者忽视,具体制度要求的不明确必然造成往来账项的不准确和不真实。没有健全的体系制度对往来账项管理,也就无法实施监管,监管力度的缺乏,也会导致账目的混乱以及在后期资金流转方面出现异常,阻碍企业正常发展。第四,往来业务不及时对账和虚假

7、设定。企业与客户进行交易过程中,有些公司会出现对账业务的不及时,当进行往来账项清点盘查,却可能发现很久之前的资金账目问题的时候,这样就会给财务管理工作增加徒劳的工作量。4往来账项的财务管理强化总结出往来账项的财务管理问题后,需要进行往来账项的加强管理,只有加强往来账项的管理,才能全面的促进企业的经济可持续发展。首先,要加强对往来账项的管理意识。只有加强企业负责人对往来账项的重视,才能唤醒企业对往来账项管理的意识,要意识到来往账项与企业的根本利益还是紧密相关的。不仅是企业负责人,对于公司所有与这些来往账项有过交集的人员都应该具有这种意识,只有全体对项目账项的管理达成一致的统一重视,才能在履行自己

8、职责的基础上不断地监督和完成往来账项的管理。不同的往来账款,要根据特点进行分类整理,并认真落实往来账款的催缴,避免长期挂账现象的出现,形成一种规范化的长期管理模式。另外,无论企业或个人,都不得为了私欲利用往来账项进行不合理使用和操作,一定要认真负责的记录和完成往来账项信息。其次,建设完善的往来账项管理制度。加强了企业对于往来账项的管理意识之后,还要建立健全的管理体制,让管理更加适合长期化的管理和应用,规范化要求,让经办人或者财务管理人员能明确自己的工作职责,也方便避免出现问题的时候相关负责人的责任逃避。在企业财务管理中,往来账项不仅影响着企业利润,还可以实现往来账项的真实性、有效性反映。健全管

9、理制度能使往来账项管理拥有可控性,企业内部监控不仅可以进行往来账项的风险评估,推断某笔往来账项存在的风险,还可以进行账项的信用评价,保障和落实往来账项的有效性和价值性,避免企业资金的无端流失。在建立财务管理制度的同时,也要进行一些奖罚机制的设定,督促工作人员提高工作效率,防止违反管理制度,否则就要得到相应的惩罚。再次,提升财务部门的会计人员专业素质。财务管理工作离不开会计人员,会计人员的专业素质和敬业态度会直接反映到工作中,表现为管理来往账项的效率性上。财务管理人员的专业素质的提升,有助于企业财务管理的制度的建设,以及实现企业内部监控的机制体系制定。专业的人员配置在往来账项的管理工作中,按照对

10、于往来账项管理制定的规范性制度要求,严格执行信息状态登记、核对。按照一定的时间规律,对企业往来的事项进行分类统计并核实当前状态,适当地进行账项的催收或者缴纳,做好相应的状态标示,及时更新往来账项的进展。不断地按照制度标准进行操作,提升专业技能和业务能力,保障企业往来账项信息的准确有效性。最后,核实往来账项细则。核对企业往来账项中借贷双方的发生额是否存在相应的业务事件,避免不实业务的错误链接。5结论综上所述,在我国企业管理中,往来账项的管理起着非常重要的作用,企业应该充分意识到往来账项的规范化管理给企业带来的经济效益和企业进步。往来账项作为企业资金管理的重要环节,一定要建立完善的管理体制进行规范

11、化管理,并且要注意培养财务部门的会计人员的专业素质,以公司的利益为根本,按照制度规范要求去完成工作,实现专业化、真实准确化的往来账项管理,避免一系列虚假业务的发生,全面促进企业在财务管理水平的提高。With the development of market economy, enterprises in market competition gradually intensified, enterprise management of the cost of capital and more and more attention, the enterprise to the strength

12、ening of financial management, is one of the important means to improve enterprise's overall strength. , contributes to the strengthening of enterprise internal financial management accounts for audit strictly, improve the utilization rate of enterprise funds to promote the development of enterp

13、rises. But at present, many enterprises in our country in lax attention on the management of accounts, focus on the direct economic benefits, enterprise financial management is not perfect. Therefore, perfect the enterprise financial management, you need to increase the enterprise in out the importa

14、nce of the management of accounts.Item 1 current-accountAlleged fraud, just as its name implies is the enterprise unit cash inflows and outflows in economic activity, is the enterprise trade between customers and suppliers and as a result, mainly include two categories, the receivable and payable. A

15、ccounts receivable, accounts payable, advance payment and other receivables, accounts payables other belong to a part of current accounts, and the payment as cash flow, frequent exchanges. Current-account items are present in many companies, as long as there is a deal with the customer, there is the

16、 formation of the current accounts, just different enterprise is not the same importance for current accounts. For current accounts is to realize the recycling of, business profits, and improve the utilization rate of enterprise funds. Trading business between us will lead to many enterprises curren

17、t-account and complex, thus caused by large margin of error, and now the enterprise market transactions will appear the phenomenon such as credit and debt, enterprises in the current account item bank management is insufficient, will cause the enterprise funds not normal recycling, so enterprises mu

18、st strengthen the management of current accounts, to get rid of the enterprise capital turnover, promote enterprise long-term development of the economy.2 current-account items in the importance of financial managementCurrent-account items as a form of capital flow, and the enterprise cost, capital,

19、 physicalassets, etc is closely associated, is currently the main form and way of management in the enterprise accounting work, current accounts of real and effective is an important guarantee for enterprise forward development. Strengthen the management for current accounts in the importance of ent

20、erprise financial management in the following aspects.21 perfecting the enterprise capital chainFor the daily business activities, liquidity strong current-account items belong to a transfer of funds, applies to transactions between companies and customers and suppliers. Enterprise funds were obtain

21、ed through the daily business activities, belongs to the accounts receivable, it has authenticity and suitability, is the enterprise management activity after a right of collecting payments. Reality reflected in the fact that the occurrence of business, and suitability in normal daily business incom

22、e, do not charge too much. In order to strengthen the management of enterprise receivables, as the enterprise capital chain is necessary to maintain a normal role, ensure enterprise funds with solvent.22 accounts of the liquidity management of assets, and there are many types of business, enterprise

23、 of the current-account sorting inventory, general inventory method is not applicable, and limitations on the report, not a thorough understanding of relevant facts business current account items. Once the slip, when inventory directly affect the enterprise asset management. Therefore, the managemen

24、t of the current accounts must attach great importance to.23 reflect real operationsCurrent-account items in operation were often enterprise profit manipulation, used to fill the capital demand, this will cause operating effect of fiction, is not conducive to sustainable development of the enterpris

25、e. Strengthening the management of current accounts, and can avoid the occurrence of these phenomena, can more truly reflect the enterprise the management status, thus carries on the real performance evaluation of enterprise management, perfect the internal appraisal system, help to the further plan

26、ning and development of the enterprise.3 current-account items in the financial management problemsFirst, management consciousness weak, the leadership seriously enough. Now enterprise leadership attaches great importance to the economic interests of direct access, for the financial management aspec

27、ts of the content is not to fund management and make a trade-off between accounts, therefore, on the consciousness to the attention of the current accounts are not obvious. In addition, some business leaders do not know the enterprise financial regulation, the unit also failed to standardize managem

28、ent and internal control management, not only can't realize the funds balance of control and decision making, and cannot be emphasis on financial management staff are standard consciousness and value, this is bound to lead to business between accounts management oversight.Second, the professiona

29、l quality of management personnel is not high. The head of the financial management failed to strengthen its financial management professional. Although the content of the enterprise financial management itself is very complex, but reasonable and detailed division of labor is the most basic professi

30、onal requirement as head of financial management, financial audit, in addition to arrange prepare vouchers, registration details, there should be responsible for current accounts management personnel, but enterprises are generally not to plan arrangement, or that there is no guarantee that people wh

31、o have good professional ability to make work current accounts management. And the low quality of the professional, leadto the incomplete and responsible work, will not be able to achieve the accurate, check the accounts appear even the phenomenon of fraud, the cash flow is not clear, can affect the

32、 economic development of the enterprise.Third, the system of management system and the strength of the imperfect. To achieve the rational management of enterprise financial management, you need to set up a sound management system, but many of the modern enterprise management system system, obviously

33、 did not current-account items management system perfect, is thus resulted in the confusion of work or ignored, specific system requirements are not clear will cause current accounts inaccurate and untrue. No sound on current accounts management system system, is unable to regulate, the lack of regu

34、lation, can also lead to the chaos of the accounts, and abnormal in the later cash flow, hinder the normal development of enterprise.Fourth, the current business is not timely reconciliation and false set. Enterprises and customers in the process of trading, some companies will be check for business

35、, not in time when doing current-account count scrutiny, but may find for a long time before capital accounting problems, this will give financial management work increase the futile effort.4 accounts of the financial management of reinforcementSummed up the accounts of the financial management prob

36、lems, the need for balance of strengthen management, only strengthening the management of current accounts, and to promote the economic sustainable development of the enterprise. First of all, to strengthen the management of current accounts. Only emphasis on current accounts, strengthen enterprise

37、controller could waken enterprise awareness of current accounts management, realize that the associate accounts closely related to the fundamental interests of the enterprise or. Not only is the head of the enterprise, for all company with these accounts have yet staff should have this consciousness

38、, only all the accounts of the project management agreed value, to perform their duties on the basis of constant supervision and complete the management of the accounts. Different current accounts, according to the characteristics of sorting, and earnestly implement the account of the school, avoid

39、the occurrence of payment of long-term phenomenon, form a standardized management mode for a long time. In addition, whether enterprise or individual shall current-account term used to lust for unreasonable use and operation, must complete the record of serious and responsible and current-account it

40、ems of information. Secondly, the construction of perfect current accounts management system. To strengthen the enterprise awareness of the management of current accounts, but also set up a sound management system, make management more suitable for long-term management and application of standardiza

41、tion, let agent or financial management personnel can clear their job responsibilities, also convenient to avoid problems when the responsibility of the relevant head of escape. In enterprise financial management, current accounts not only affects the enterprise profit, also can reflect the authenti

42、city, validity of current-account items are implemented. Sound management system can make contacts with controllable accounts management, enterprise internal control risk assessment can not only for current accounts, deduce a pen between the risk in the accounts, still can balance of credit evaluati

43、on, safeguard and implement the effectiveness of the current accounts and value, avoid the loss of gratuitous enterprise funds. In establishing a financial management system at the same time, also want to set some rewards and punishment mechanism, supervise the staff to improve work efficiency, prev

44、ent the violation of the management system, otherwise will becorresponding punishment. Again, improve accounting personnel professional quality of the finance department. Financial management cannot leave the accounting personnel, accounting personnel's professional quality and professional atti

45、tude will directly reflected in the work, to balance the efficiency of management. Financial management of the professional quality of ascension, contribute to the construction of enterprise financial management system, as well as the realization mechanism of enterprise internal control system. Professional staffing in current accounts management work, according to the management of current account item normative system requirements, strict enforcement of state information registration, check it. According to certain ti