How to strengthen the financial management of tourist units?

Under the market economy system, strengthening the financial management of tourism enterprises is a powerful guarantee to promote the sustainable development of tourism. What I want to discuss below is how to strengthen the financial management of tourism units.

Strengthening the financial management of tourism units needs to establish the core position of financial management strategy

At present, many tourism enterprises are backward in management mode, weak in financial management concept, ignoring the core position and role of financial management, failing to incorporate financial management into the effective mechanism of enterprise management, lacking modern financial management concept, failing to establish a complete financial management system, lacking due understanding and research on theoretical knowledge and methods of financial management, and often failing to apply advanced financial management technologies and methods, which makes financial management lose its due position and role in enterprise management. To solve this problem, firstly, the leaders of tourism enterprises should take the lead in studying the laws and regulations related to financial management, fully understand the importance and necessity of financial management, establish the core position of financial management in enterprise management, grasp enterprise management from the overall situation, improve the level of enterprise financial management, continuously improve the consciousness of implementing financial management system, and enhance the ability of financial management and financial management according to law. Secondly, business leaders should regularly listen to reports on the budget implementation and financial management of their own enterprises, support financial personnel to perform their duties according to law, act in strict accordance with rules and regulations, urge employees to enhance their awareness of financial management, and ensure the implementation of various financial management rules and regulations. By establishing the strategic core position of financial management in enterprise management, we should do all kinds of financial management well and play an active role in financial management prediction, decision-making, control, assessment and supervision to ensure the healthy, stable and sustainable development of tourism enterprises.

Strengthening the financial management of tourism units needs to improve the relevant financial management system.

As the main means of value appreciation, whether financial management has a set of well-operated financial management mode determines whether an enterprise can have long-term development. Because there is a certain gap between the national accounting standards and the actual implementation of enterprises, tourism enterprises should conduct in-depth research on the basis of existing accounting standards, accounting laws and related laws, in accordance with the inherent laws of enterprise financial management, combined with their own characteristics and actual conditions, gradually establish a feasible financial management organization system and workflow, improve the financial management system, and provide a strong institutional guarantee for solving financial management problems. It should be noted that the formulation of the system should aim at realizing the standardization and institutionalization of financial management, adhere to the principles of pertinence and operability, and combine with the actual situation of enterprises. We should not copy mechanically, but have a complete system. At the same time, the provisions of the internal financial management system should be as easy to understand and operate as possible, and closely linked with the practice of daily accounting. On the basis of division of labor and cooperation, tourism enterprises should reasonably set up posts, clarify responsibilities and authority, separate incompatible posts from each other, strictly control the financial management workflow, form an effective internal balance mechanism, and resolutely put an end to irregular and illegal accounting business and financial behavior. It is necessary to strengthen the control of weak links and important positions, refine responsibilities, and ensure that the system manages people and the responsibility goes to people. All assets should be checked regularly to ensure that the accounts are consistent. In addition, we should always evaluate the implementation effect of financial management system and accounting process. When the national financial laws and regulations are changed or revised, or the internal control is found to be weak, it should be improved and perfected in time. Through the implementation of these financial management systems, the financial management work is closely combined with the economic business of enterprises, which promotes the full play of financial management functions and ensures the normal production and operation of enterprises.

Strengthening the financial management of tourism units requires the establishment of financial information systems.

In the modern market economy, all economic activities must be guided by fast, accurate and complete information, and information has become an important medium of market economic activities. Tourism enterprises are greatly influenced by the outside world and have strong seasonality and times. Therefore, it is very necessary to establish financial information system and realize financial informatization for strengthening financial management and ensuring the healthy development of tourism enterprises. First of all, the financial department of tourism enterprises should expand the scope of financial information collection, establish a series of processes and norms for financial information collection, collation, feedback and utilization, handle all kinds of financial accounting information at any time, and form an information system with financial information as the main body and other links as supplements. Through the efficient and orderly management and application of financial information, we can ensure the efficiency and quality of financial information transmission, improve the decision-making level of enterprise financial management, and strengthen the standardization of financial management such as budget, settlement and monitoring. Secondly, the financial personnel of tourism enterprises must strengthen the concept of information, pay attention to all information related to enterprises, collect, analyze, utilize and feedback information comprehensively, accurately and quickly, and provide valuable basis for financial decision-making and capital operation of enterprises.

To strengthen the financial management of tourism units, it is necessary to strengthen the construction of accounting team in tourism enterprises.

Doing a good job in financial management of tourism enterprises is inseparable from a team of financial personnel with excellent thinking and high professional quality. At present, there are still two problems in the financial personnel of tourism enterprises: on the one hand, the general quality of financial personnel is not high, their professional knowledge is outdated, their knowledge structure is single, and they are not receiving enough follow-up education. On the other hand, financial personnel have a weak legal concept, ignore the seriousness and compulsion of financial system and financial discipline, and cannot carry out financial work in strict accordance with the requirements of professional ethics. In order to solve the above problems, tourism enterprises must strengthen the construction of financial personnel team and establish a team of financial personnel with high policy level, good professional ethics, comprehensive business knowledge and skilled skills. We can start from the following aspects: First, we should pay attention to training and selecting financial personnel with high political and ideological awareness and good professional ethics, which requires them not only to be familiar with their own work and related financial knowledge, but also to understand the country's economic development situation and be familiar with the country's finance, taxation and financial policies. Enterprises should also actively create opportunities, provide new opportunities and knowledge channels for financial personnel, and constantly improve their comprehensive business level and skills. Secondly, introduce competition and incentive mechanism to improve the employment system. Carry out post competition in the financial field, assess the political quality, business skills, policy level and professional ethics of employees, and link the assessment results with the appointment of professional and technical titles, the appointment and removal of administrative posts, and the distribution of bonuses, so as to form a perfect internal incentive and restraint mechanism.

Strengthening the financial management of tourism units needs to improve the risk prevention mechanism

Tourism is a sensitive industry. Affected by external macro-environmental factors, tourism enterprises have poor ability to resist risks. Therefore, the government and enterprises should work together to establish a tourism risk early warning system and improve the risk prevention mechanism. First of all, the department in charge of the industry should set up a special organization, establish a highly sensitive and accurate information monitoring system, continuously monitor the prosperity of the whole industry, collect and analyze relevant information in time, and timely transmit market information and environmental information to tourism enterprises, so as to improve the risk prevention ability of the whole industry and avoid risks to the maximum extent. Secondly, tourism enterprises must enhance the awareness of risk management, improve the ability of financial personnel and managers to identify risks, put risk prevention throughout financial management, establish a perfect risk early warning mechanism, and make predictable and systematic identification, monitoring and evaluation of possible risks, including the types, possibilities, causes, intensity, influence scope and possible results of enterprise fund management behavior. By tracking and monitoring the risks, tourism enterprises can know and master their own financial risks at any time. In addition, in the process of establishing and operating the internal early warning system of tourism enterprises, it is necessary to maintain coordination and communication with the industry early warning system to realize the enjoyment of information resources. Finally, the government should establish a tourism risk protection fund. Risk funds shall be paid by tourism enterprises in accordance with the prescribed proportion, centralized management and earmarking. Once there is a business crisis or financial crisis, on the one hand, it can help tourism enterprises tide over the difficulties, on the other hand, it can reduce the burden on the government.

Strengthening the financial management of tourism units needs to improve the financial management level of enterprises.

First, establish and improve the internal control system. According to the characteristics of the tourism industry and enterprises, all tourism enterprises should establish an internal control system suitable for their own management requirements, formulate a comprehensive and systematic internal control system, clarify their functions, strengthen their responsibilities and severely punish those who violate the internal control system. The establishment of internal accounting control system will help enterprises to improve the quality of accounting information, protect the safety and integrity of assets, ensure the implementation of relevant laws, regulations and management policies, improve management efficiency, strengthen management and control business risks. Secondly, give full play to the role of internal audit. Internal audit is an indispensable part of strengthening the internal supervision of tourism enterprises. Tourism enterprises should set up special internal audit institutions, or determine full-time internal auditors, establish an internal audit system, carry out internal audit independently and authoritatively, and strengthen audit supervision. Through internal audit supervision, we can conduct regular, comprehensive and direct supervision within the enterprise, report the audit results directly to the senior leaders in time, decisively deal with the problems found in internal management, and fully and effectively resolve the business risks of the enterprise. Finally, actively accept external supervision. While strengthening the construction of internal financial supervision mechanism, tourism enterprises should also actively accept external supervision to make up for the limitations of internal supervision. External supervision includes the supervision of finance, auditing, taxation, social intermediary institutions and accounting firms. Through external supervision, on the one hand, we can check the quality of internal supervision, on the other hand, we can make the financial management of tourism enterprises more standardized.