财务部门管理思路(共22页).doc

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1、精选优质文档-倾情为你奉上财务部门管理思路财务中心管理思路 一、财务部门管理职能 (一)职能 1、为企业构建科学、合理的财务管理体系，研究、制定并执行本企业的财务战略规划 2、合理规划企业资金筹集、运用、分配等财务收支活动，合理配置企业现有的资金资源 3、负责企业现有资金分配及使用等事宜，并为相关决策提供财务信息支持与建议 4、开展企业财务预算、预算控制、财务决算等管理工作 5、负责企业总体税务筹划工作，合理控制企业资金成本 (二)权力 1、有对企业经营及财务运作状况的建议权 2、有对企业投融资方案的提案权和审核权 3、有对企业经营成果、财务收支情况等各个方面进行稽核审查的权力 4、有对预算执

2、行情况的监督权 二、日常管理职能 1、日常部门管理:会计核算、报表编制、财务分析、核算审核、信息披露; 2、财务管理:财务审核、稽核审计、税收筹划、融资管理、档案管理、内外协调; 3、财务监控:资金管理、费用控制、成本控制、价格控制、存货管理、资产管理、对账管理、网络检查; 4、管理规范:绩效考核、团队建设、培训工作、制度建设。 5、内控部门职责:从评价各部门的内部控制制度入手，在生产、采购、销售、人力资源管理等各个领域查找管理漏洞，识别并防范风险，查错纠弊，对既成损失提出应对策略等。 (1)对公司各管理部门、各事业部的经营业绩以及采购、销售、仓储、物流等合同签订与履行等有关经济活动进行审计监

3、督和评价; (2)对公司各管理部门、各事业部采购、生产、销售、工程、质量、安全、环保等各项内部控制和风险防范系统的完整性、合理性和有效性及执行情况进行审查和评价，并督促其建立健全内部控制体系和风险防范体系; (3)对公司各事业部主要负责人进行任期内经济责任审计; (4)对公司、各事业部基建工程、重大技术改造和大修等立项、预算、决算、施工进度和施工质量等进行监督和审核; ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging:

4、PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in commo

5、n diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including

6、general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic me

7、thods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (domi

8、nated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection princ

9、iples 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing (5)对公司、各事业部工程招投标业务进行监督和工程材料报价的审核; (6) 负责管理资产管理会计、材料核算员及工资核算员的日常工作; 三、 财务部门岗位设置 岗位

10、设置体现专业化同时要有“实用性”，同时明确上下级关系和主要职责，使之起到相互监督、相互促进的作用,岗位设置如下所示: 财务总监 财务经理 驻外会计 资金经理 内控经理 成成税审预外出投价内材工固出仓本本务核算销纳 融格销料资定纳管主会会专会会资及会会核员 员 资管 计 计 员 计 计 管内计 计 算产理控员 会计 员 专员 财务经理:徐益飞(共5人) 成本主管(税兵)、成本会计(方小路)、税务会计(洪金良)、审核专员(蔡丽夏)、预算会计(王亚楠) 资金经理:董金素(4人) 出纳(吴琪婉、王滨芬)、外销销售会计(陈杰)、驻外会计(周红) 内控经理:蔡永峰(9人) 材料会计(蔡菊花、林君、应青红、

11、沈鑫辉) 工资核算员(吴英英、陈姝颖) 固定资产核算主管(常红) 价格及内控专员(阮兵兵) 内销销售会计(朱潇清) ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to

12、12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professi

13、onal groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete

14、 schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About:

15、 x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (dominated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 t

16、o the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate

17、determination 5 times kidney function (kidney figure) determination and the report writing 四、财务部门管理方法 财务部门管理方法概括为:一个坚持，两个观点，三个机制，四个统一。 1、一个坚持:垂直管理 坚持垂直管理:业务明确、职责明确、层级管理清晰，主要包括人事权、业务权、定薪权和考核权。要求每位下属直接向一位上级负责，在上下级之间形成一条清晰的指挥链，否则下属面对来自多个主管的冲突要求和优先处理要求而无所适从。 2、两个观点:以账管人，以账管物 以账管人:财务人员工作做的是否出色，基本出发点就是通过“

18、账”进行评价，“账”做得规范、细化、真实、准确、完整和及时，说明基本工作做好了。 “以账管物”:一应评价实物管理是否安全和高效利用，则要先检查实物的“账”做得是否准确和真实，只有实物“账”准确和真实，才能对实物管理水平做出评价。 3、三个机制:绩效考核机制、工作责任管理机制、总结计划汇报机制 建立完善的绩效考核机制:通过财务人员考核制度进行管理。 建立工作责任管理机制:通过这个机制强调主动做好工作的重要性。 建立月有度工作总结和计划汇报机制:通过“月度工作总结和计划汇报表”对日常财务管理进行监控。 4、四个统一:统一财务制度、统一会计政策、统一人事管理、统一人事委派和调度。统一财务制度和统一会

19、计政策，最根本的目的是统一核算口径和规范动作。统一人事管理和统一人事委派和高度，最根本的目的是确保“垂直管理”落到实处和优化内部人力资源。 五、岗位职责及相应绩效考核指标 (一)财务总监 1、职责 )根据企业发展战略，组织制定财务规划;负责指导财务部门制定和完善财务政策和管理制(1度;组织监督各项财务制度的执行情况 (2)参与本企业重大财务事项、业务问题的决策，包括参与制订企业年度经营计划和财务预算方案，参与重大投资等业务问题的决策等 (3)支持编制年度资金使用及运作计划、信贷计划，拟定资金筹措方案;执行所有资金调度工作，检查计划实施情况;定期编制资金运作分析报告 (4)根据企业经营目标，指导

20、相关人员编制财务预算;审核财务预算、成本计划、利润计划，监督企业整体预算执行情况;指导财务部定期组织财务决算 ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12t

21、h month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professiona

22、l groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete sc

23、hedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-

24、ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (dominated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to t

25、he technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate det

26、ermination 5 times kidney function (kidney figure) determination and the report writing3 (5)定期对企业经营状况进行阶段性财务分析与财务预测，并提出财务改进方案;向董事会提供财务分析预测报告，提出合理化建议或意见 (6)组织制订年度审计工作计划，根据规定组织实施年度财务收支审计、经营成果审计、企业领导离职审计及重大财务违规审计工作，并提出处理意见 2、考核指标 考核指标包含以下几点:净资产回报率、年度主营业务收入目标达成率、预算成本降低率、财务分析报告提交及时率、融资计划完成率、企业内控规范执行情况。 考

27、核指标汇总表 序考核指标 数据提供 指标说明 权重% 号 公司总预算 部门副职 (公司实际发生费用总额?公司预算费用总额)X 100% 1 10 费用控制率 单位筹资成本控制率=(实际单位筹资成本?计划单位筹单位筹资成本 财务管理部 资成本)X 100% 2 25 控制率 单位筹资成本=(实际发生筹资成本总额?实际筹资总额) 资金风险控制 部门经理 银行资金及应收款项的风险发生额 3 15 会计核算质量 职能部门 职能部门检查结果 4 20 财务监督质量 总经理 总经理对内部控制的评价 5 20 服务质量 客户反馈 公司内外客户投诉次数及程度 6 10 合计 100 (二)财务经理 1、职责

28、(1)负责组织公司日常财务核算、决算工作，包括以下内容: , 负责组织公司的财务分析工作; , 负责制定各级会计科目; , 组织进行日常财务核算、年终会计决算工作; (2)负责公司财务部门的日常组织、管理工作，包括以下内容: , 组织财务人员的理论和业务学习，对财务部员工进行业绩考评; , 编制财务部的月度、年度工作计划、总结报告; , 制定财务部内部管理规章制度; , 负责制定公司部的组织架构、部门职责及下属员工的工作职责，并对其工作进行监督、指导; ultrasound 3 months; superficial vascular Sonography 1 month; Intervent

29、ional Ultrasound 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations,

30、 master of the discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mas

31、tery: the basic theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a we

32、ek. Familiar: principles of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/oper

33、ation name (times) (?) nervous system (dominated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (

34、?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing , 协助融资管理人员对融资项目进行财务分析，并及时提供财务分析报告 (3)负

35、责公司的财务稽核工作，包括: , 审核日常的付款、记账凭证、会计报表、财务报告; , 审核公司各项财务收支、货币资金结算事项; , 组织公司固定资产、库存原材料、库存现金等的盘点工作; (4)负责组织公司的财务预算工作: , 负责组织实施公司月度、年度资金收支、利润预算，并监督贯彻执行; , 负责组织本部门的财务预算编制、审核、分析工作; , 负责组织公司月度、年度资金收支、利润预算分析报告; (5)负责组织制定公司财务管理制度: , 负责组织制定财务预算管理制度，并监督执行; , 负责组织制定成本费用管理制度，并监督执行; 2、考核指标 财务经理考核指标有:流程质量、差错率、报告及时性、准确

36、性，工作计划完成情况、员工的业绩提升、领导及相关人员的满意度 部门预算差异率、预算制度执行，情况完成制度数量、执行效果、财务预算达成率、企业内控规范执行情况。 考核指标汇总表 序号 考核指标 数据提供 指标说明 权重% 管理组及部门单据审核、会计科目运用。库存管理和物料消耗财务监督质量 1 15 经理 过程监督 人力资源与公对下属员工的指导、教育、考核、投诉以及沟通下属员工管理成效 2 10 共事务部 等状况测评(取三方测评结果平均值) 财务报表及分析质量 部门经理 财务报表分析准确及时 3 10 财务服务质量 各部门及客户 公司内部沟通、外部客户投诉 4 10 销售往来控制 部门副职 坏帐风

37、险、发货风险 5 5 部门综合指标 总经理 对部门进行综合评价 6 25 财务费用控制率=(实际发生的财务费用/计划财财务费用控制率 财务管理部 7 10 务费用)*100% 部门费用控制率=(实际发生管理费用/计划管理部门费用控制率 财务管理部 8 5 费用)*100% 财务制度建设及执行 部门经理 制度和流程 9 10 合计 100 (三)资金经理 ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging: PET/CT 6

38、 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in common diseas

39、es and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including general

40、radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic methods of

41、 observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (dominated by

42、 CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5

43、times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing5 1、职责 (1)负责资金管理相关流程的建立、执行、监督，以确保企业的资金安全 (2)负责现金及银行存款的日常收支业务，完成月末对账结账工作 (3)负责企业库存现金与票据的日常监

44、控与管理，定期盘点并上报报表 (4)负责账户间的资金划转和结算，定期与银行对账，按时编制银行存款余额调节表 (5)负责对企业账户的监督管理，对账户信息进行动态分析，编制企业内部资金报表 (6)进行资金分析和调配，监督各项资金的运作，优化资金结构，提高资金使用效率 (7)负责分析资金项目的投入情况，研究项目资金的使用效益，并按期写出分析报告 (8)负责分析企业资金月度使用情况，并编制月度资金使用分析报告 (9)负责协助完成企业现金流报表体系，定期汇报现金流变动情况并及时预警 (10)负责分析市场和项目融资风险，对企业短期及较长期的资金需求进行预测，及时出具分析报告，提出相应的应对措施，制定并实施

45、相应的融资解决方案 (11)通过对企业资产和负债进行全面分析，针对不同银行的特点设计融资项目和方式 (12)负责掌握利率和汇率的变动情况和趋势，规避利率和汇率变动的负面影响 )负责办理银行外汇开户开证、汇兑、提现等业务 (13(14)负责根据企业外币资金用款计划，合理调度企业各外币账户的外币资金头寸 (15)负责分析外汇走势，及时提出调度外汇存款的建议 (16)负责办理外汇银行存款汇款、划款等银行结算业务，定期与银行进行对账 (17)负责协助企业其他相关部门的业务，维护好与各银行的关系 (18)负责资金管理档案的归档及文书处理工作 2、考核指标 资金经理的考核指标包括: (1)资金计划按时提交

46、率、资金项目收益目标达成率、收付款业务准确完成率、银行存款余额调节表按时编制率。 (2)外币资金流量表编制及时率，外币定存、购汇业务及时完成率，外币账户管理出错次数 (3)融资计划完成率、融资渠道拓展计划达成率、融资报告通过率、融资成本降低率、融资分析报告提交及时率 (4)月度资金使用分析报告提交及时率。 考核指标汇总表 序号 考核指标 数据提供 指标说明 权重(%) 现金及银行资金管理 管理组主管 日常检查记录 1 40 ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasoun

47、d 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the

48、discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic

49、 theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: princip