中小企業也應該做好財務控制

中小企業要搞好財務控制，必須建立嚴密的財務控制制度，財務管理首先應該關注現金流量，而不是會計利潤。

中小企業由於經營規模較小，資本實力較差，發展時間一般不長，受自身體制和外部環境影響大，財務控制方面往往存在一些薄弱環節，如財務控制制度不健全、現金管理不當等。針對這些問題，建議從多方面入手搞好財務控制。

中小企業要搞好財務控制，必須建立財務控制制度，具體包括以下幾個方面：

1. 不相容職務分離制度。這要求中小企業合理設置財務會計及相關工作崗位，明確職責許可權，形成相互制衡機制。不相容職務包括：授權批准、業務經辦、會計記錄、財產保管、稽核檢查等職務。如：有權批准採購的人員不能直接從事採購業務，從事採購業務的人員不得從事入庫業務。
2. 授權批准控制制度。這要求中小企業明確規定涉及財務會計及相關工作的授權批准的範圍、許可權、程序、責任等內容，單位內部的各級管理人員必須在授權範圍內行使職權和承擔責任，經辦人員也必須在授權範圍內辦理業務。如：採購人員必須在授權批准的金額內辦理採購業務，超出此金額必須得到主管的審批。
3. 會計系統控制制度。中小企業應依據《會計法》和國家統一的會計制度，制定適合本單位的會計制度，明確會計工作流程，建立崗位責任制，充分發揮會計的監督職能。會計系統控制制度包括企業的核算規程、會計工作規程、會計人員崗位責任制、財務會計部門職責、會計檔案管理制度等。良好的會計系統控制制度是企業財務控制得以順利進行的有力保障。
4. 財務風險控制制度。財務風險主要是指舉債給企業收益帶來的不確定性。企業舉債經營會對企業自有資金的盈利能力造成影響，由於負債要支付利息，債務人對企業的資產有優先的權利，萬一公司經營不善，或有其他不利因素，則公司資不抵債、破產倒閉的危險就會加大。但是另一方面，有效地利用債務，可以大大地提高企業的收益，當企業經營好、利潤高時，高負債會帶來企業的高速增長。中小企業應正確客觀地評估控制財務風險，一步步地發展壯大起來。 

Small companies should also do well in financial control

In order to improve financial control, SMEs must also establish a strict financial control system. In the first place, the financial management should pay attention to the cash flow rather than the accounting profit.

SMEs due to their small business scale, poor capital strength and long development time, are greatly influenced by their own system and external environment. There are often some weak links in financial control, such as imperfect financial control system and improper cash management. In view of these problems, it is suggested that financial control should be done in many ways.

In order to improve the financial control of SMEs, the financial control system must be established, including the following aspects:

1. Incompatible system of job separation. This requires the SMEs to set up the financial accounting and relevant jobs reasonably, to make clear the right of duty and to form a mutual balance mechanism. Incompatible duties include authorized approval, business handling, accounting records, property custody, audit inspection and other posts. For example, the personnel who have the right to approve the purchase can not directly engage in the procurement business, and the personnel engaged in the procurement business may not engage in the warehousing business.
2. Authorizing the approval control system. The requirements of SMEs clearly to specify scope, approval relates to financial accounting and related work authorized by approval scope, procedure, responsibility, unit management personnel at all levels within the authority and responsibility must be exercised within the scope of authorization, handling personnel must also handle the business within the scope of authorization. For example, the purchasing personnel must deal with the purchase business within the authorized amount, and the amount beyond this amount must be approved by the supervisor.
3. Accounting system control system. According to the Accounting Law and the unified accounting system, the SMEs should work out the accounting system suitable for their units, define the accounting process, establish the post responsibility system, and give full play to the supervisory function of the accounting. Accounting system control system includes accounting rules, accounting procedures, accountants' post responsibility system, financial accounting department responsibilities, accounting archives management system and so on. A good system of accounting system control is a powerful guarantee for the smooth progress of the enterprise's financial control.
4. Financial risk control system. Financial risk mainly refers to the uncertainty brought by the debt to the profits of the enterprise. The impact of corporate leverage their funds profitability due to debt to pay interest, the debtor's assets of enterprises have the priority right, in case of poor management of the company, or other adverse factors, risk of company insolvency, bankruptcy will increase. But on the other hand, the effective use of debt can greatly improve the profits of enterprises. When the business is running well and the profits are high, the high liabilities will bring about the rapid growth of enterprises. Small and medium-sized enterprises should assess and control financial risks correctly and objectively, and develop and grow step by step.