How to do a good job in accounting graduation thesis of small and medium-sized enterprises

Small and medium-sized enterprises to do a good job of financial control, we must establish a strict financial control system, including the following aspects:

Incompatible work separation system. This requires small and medium-sized enterprises to reasonably set up financial accounting and related positions, clarify responsibilities and authority, and form a checks and balances mechanism. Incompatible duties include: authorization approval, business handling, accounting records, property custody, audit inspection and other duties. For example, people who have the power of purchasing approval cannot directly engage in purchasing business, and those engaged in purchasing business may not engage in warehousing business.

Authorization approval control system. This requires SMEs to clearly define the scope of authorization, authority, procedures and responsibilities related to financial accounting and related work. Managers at all levels within the unit must perform their duties within the scope of authorization, and managers must also handle business within the scope of authorization. For example, purchasing personnel must handle purchasing business within the authorized amount, and those who exceed this amount must be approved by the supervisor.

Accounting system control system. Small and medium-sized enterprises shall, in accordance with the Accounting Law and the unified national accounting system, formulate an accounting system suitable for their own units, clarify the accounting workflow, establish a post responsibility system, and give full play to the accounting supervision function. Accounting system control system includes enterprise accounting system, accounting work system, post responsibility system of accounting personnel, responsibilities of financial accounting department, accounting file management system, etc. A good accounting system control system is a powerful guarantee for enterprises to carry out financial control smoothly.

Do a good job in cash flow budget control

Enterprise financial management should first pay attention to cash flow, not accounting profit. Small and medium-sized enterprises should do a good job of cash flow control through cash flow budget management.

The preparation of cash flow budget should adopt the principle of "matching expenses with income", adopt zero-based budgeting method and reflect cash inflow and outflow on cash basis. After repeated summary and balance, the annual cash flow budget is finally formed. At the same time, according to the annual cash flow budget, the dynamic cash flow budget in different periods is formulated to dynamically control the daily cash flow.

Do a good job in controlling accounts receivable.

In today's increasingly fierce market competition, small and medium-sized enterprises have to conduct business transactions in the form of credit, and it is difficult to reduce the proportion of accounts receivable in their operations. Accounts receivable control is mainly carried out from the following aspects: accurate financial accounting, clear creditor-debtor relationship. Small and medium-sized enterprises must have a complete accounting system for accounts receivable, and the original vouchers must be true and complete; Evaluate the credit degree of customers and formulate corresponding credit policies. Small and medium-sized enterprises must set credit standards for customers according to their credit level; Usually, the credit degree of customers is evaluated from five aspects: credit quality, repayment ability, funds, collateral and economic situation. Small and medium-sized enterprises can queue their customers according to the analysis of their credit rating, choose customers with good credit rating and reject customers with poor credit rating. Strengthen the aging analysis of accounts receivable and determine the collection rate and the percentage of accounts receivable balance. Small and medium-sized enterprises can formulate the collection rate and the percentage of accounts receivable balance according to the aging analysis and sales contract, so as to ensure the safety of accounts receivable, speed up the capital turnover and reduce the loss of bad debts.

Do a good job in debt risk control

Debt risk mainly refers to the uncertainty of enterprise income brought by debt. The debt management of an enterprise will affect the profitability of its own funds. Because the debt has to pay interest, the debtor has the priority to be compensated for the assets of the enterprise. If the company is not well managed or there are other unfavorable factors, the risk of insolvency and bankruptcy will increase. On the other hand, the effective use of debt can greatly improve the income of enterprises. When the enterprise operates well and has high profits, high debt will bring about the rapid growth of the enterprise. Small and medium-sized enterprises should correctly and objectively evaluate and control the debt risk and develop step by step.