Interpretation Of The Principle Of "Three Points And Two Points" In Enterprise Finance

Having worked for more than 4 years in the sales and financial position, it is deeply realized that with the gradual improvement and development of market economy activities, the status of sales finance becomes more and more important. A set of sales accounting and settlement models in the original planned economy can no longer meet the needs of the new situation and must be continuously supplemented, perfected and developed.

Some experiences are discussed in the following aspects:

With the development of the market, the sales and financial affairs contain more and more business contents, and the internal division of labor is becoming more and more detailed. Moreover, different from the daily receipts and payments of the financial departments such as production, supply and so on, it is a relatively independent content for the recovery of goods sold for sale. Therefore, enterprises should set up separate sales financial institutions or full-time sales accountants, so as to manage the accounting business of user credit rating, together with the collection of receipts, products, use, balance, checking accounts receivable, selling expenses, cleaning up arrears and so on, and coordinate the relationship with sales personnel so as to jointly study and develop the market, and establish long-term trust and mutual understanding with users.

At the same time, we must abide by the accounting law and the relevant financial laws and regulations.

And other economic laws and regulations, and establish and improve the internal management and assessment system of "sales finance personnel responsibilities and standards", "special fund management system" and "accounts receivable management method", and standardize and guide the development of sales and financial daily work.

Prescribed Finance

The control procedure is mainly the basic control procedure of revenue control procedure to prevent internal fraud.

The following is the general situation of manufacturing enterprise income control procedures: three line two enterprises' income business involves three aspects: money, goods and goods.

After the product is sold or the labor is provided, the bill (invoice) must be opened, and the money will follow in, or the right of recourse will be formed.

In the three aspects of money, goods and goods, the product is the premise. If the product is not sold, the rest is empty. Money is the center, because all control is closely carried out around the collection of accounts. Ensuring the currency's correct admission is the basic task of the control procedure; the document is the key, the product is issued according to the documents, the accounts are calculated and collected according to the documents, and the control loses the basis when the documents are lost.

Therefore, the design of revenue business control program is to grasp the organic connection of these three aspects and consider the three aspects separately.

The "three line two points" is from this one.

Summed up in the present, is also a relatively complete and comprehensive income control procedures.