Financial summary

Article 1:

In the first half of the year, under the correct leadership of ****, under the strong support and active cooperation of the brother departments and comrades, our finance department paid close attention to the implementation of various tasks, conscientiously organized accounting and standardized various financial basic work. From the perspective of financial management and strategic management, we will continue to improve the quality of financial services with cost as the center and capital as the link. In terms of expenses, the company has achieved good results in the principle of pragmatic and diligent work. In the first half of the year, the company realized sales income of 10,000 yuan and paid taxes of 10,000 yuan. ** Expenditure in the first half of the year was 10,000 yuan, a slight balance compared to the annual budget of *** million yuan.

First, the main work in the first half

1. In order to implement the development strategy of “* industry-led, diversified management” of the provincial bureau, to achieve the purpose of training the team, accumulating experience and improving marketing ability, the unit has carried out the operation of ***, *** and various ** Business, this brings a lot of new problems and new challenges to our original simple financial work. **There are many product names, mixed specifications, and fine classification. The financial accounting workload has doubled, but every financial person can In the "serious, careful, and rigorous" work style, we have done our due diligence in the financial accounting work and carefully handled each business; all funds were safe, accurate, and timely, and there have been no errors. Do your best to save the company's expenses. The various economic activities of the enterprise will eventually be presented in the form of financial data, and various accounting statements will be issued in a timely and accurate manner.

2. With the commencement of ** product operation, the original business license business scope has not met the demand, * products are licensed business projects, and the pre-licensing requires standard warehouses, standard showrooms, floor plans, etc. With the cooperation of departmental comrades, the business license was successfully changed.

3, according to the county ** requirements, this year my ** funds are unified into the county * **** centralized payment, which is a new challenge for the financial payment habits of the industry that has been passed down for decades, my department comrades are tireless, hands-on Teach the subordinate unit accountant to sort out the original voucher, fill in various relevant forms, and strictly require all subordinate units to reimburse various expenses in accordance with the regulations. If they do not meet the requirements, they will be resolutely refused.

4. In recent years, with the continuous strengthening of the refined management level of enterprises, higher requirements have been put forward for financial management. Taking this as an opportunity, according to the characteristics of financial management and the needs of financial management, we have issued a series of related systems such as the company's financial organization and job responsibilities, financial accounting system, internal control system, vehicle management system, and budget management system. Make every project planned, implemented, supervised, and assessed. In terms of subordinate unit cost control, first, the budgetary package is used to control the budget of subordinate units, save the return, overspown, and cultivate the employees' awareness of conservation. The second is to adopt the method of budget approval. For the expenses of over budget, it must be examined and approved at the first level. If there is no approval, the expenses will not be reimbursed. In terms of cash budget, in order to improve the accuracy of the cash budget, it is done in the actual payment, no cash budget items are not paid, and the over budget payment standard is not paid. In terms of employee loan repayment, it is stipulated that the loan must be repaid in the month of occurrence, which plays a positive role in reducing the amount of borrowing, reducing capital occupation, and avoiding bad debts. Through the effective means of budget management, the overall awareness of the norm from top to bottom is further enhanced. After half a year of operation, most of the unit funds can be used reasonably according to the plan.

5. According to the requirements of the superiors for the notice of special management of the small treasury, under the guidance of the *** leader, our department launched a self-examination and self-correction work. Through careful self-examination and self-correction, the company has no obvious small treasury and similar The existence of behavior, and issued a self-examination and self-correction report and self-examination and self-correction commitment letter, through this self-examination and self-correction, we deeply realized that the prevention and governance of "small treasury" is a long-term task, need Long-term unremitting efforts, units or individuals with similar behaviors should prevent micro-duration, and no one should not be taken lightly, but analyze their own reality, prevent political problems, strengthen ideological understanding, improve institutional mechanisms, narrow income gaps, etc. .

Second, the next step of work ideas

As a major functional supervision department of the company, the finance department is “a good family, good fortune, and better service to the enterprise” is the responsibility of our finance department. We have great obligations and responsibilities in strengthening management, standardizing economic behavior, and improving corporate competitiveness. Let's talk about the main work ideas of our next step:

1***** Restructuring has entered a critical moment. The restructuring funds involve a large amount of funds, special funds are earmarked for specific purposes, and the classification is specific. **** Current accounts involve a long period of time, and the amount of owed funds for the past year is large. . **** Restructuring account processing is the top priority of the current work. The focus of our financial work will be tilted to this aspect, and the task will be completed on time and quality.

2. Strengthen professional knowledge learning, improve business level, and further improve the financial management and financial accounting of ** business projects. Accelerate the registration and preliminary preparation of the company.

3. Complete financial budget, accounting final accounts, economic analysis and other day-to-day management work on time and in high quality to provide basic data and reference opinions for the company's operation and management. Strengthen daily management and reduce financial expenses. Through refinement management, streamline the process, achieve capital balance, reduce fund deposits, and strive for cost control, revenue increase and savings.

Article 2:

In the year of the second year and a half, in the past year, with the care, support and help of the leaders of the department and all colleagues, I have adhered to strict requirements, strengthened study, and worked hard, and have made great achievements in political thinking, work and study. Progress, let's summarize the performance of each aspect of the team to the leaders and colleagues.

First, in terms of political thinking. I take the initiative to ask for progress, be able to strictly abide by the rules and regulations of the bureau, and strictly demand myself in my thoughts and actions. On the one hand, focusing on strengthening their ideological and moral character and professional ethics, the level of ideological consciousness and political theory has been greatly improved. On the other hand, it is important to improve political quality by actively participating in a series of activities such as “strive for excellence”, “love the great motherland, build a beautiful homeland”, “year of institutional culture construction”, and “become a qualified public official”. Sexual understanding is more profound, and the belief in joining the social security cause and serving the people wholeheartedly is even more determined.

Second, in terms of learning and cultural and sports activities.

The first is to strengthen political theory and business knowledge learning. From the height of politics, we should understand the importance and necessity of strengthening theoretical study, insist on learning and accumulation as the basic way to improve our own quality and improve our work ability, and insist on combining various learning activities with self-study, and earnestly focus on it. Study notes, write relevant experiences, achieve personal and organizational consistency, and combine theory with business. At the same time, through active participation in each period of the scientific council, financial meetings, business management knowledge contest, etc., the understanding, understanding and learning of the fund's financial knowledge and social security business policy knowledge has been strengthened, and the ability to work in theory and practice has been improved.

The second is to actively participate in various cultural and sports activities organized by the bureau. Among them, the three branches of the representative office participated in the badminton tournament organized by the bureau and won the first place in the group. In addition, we actively participated in the City Cadre Talent Competition and won the honor.

Third, the work is completed.

First, on the basis of doing a good job of reconciling with the accounting books, we have conscientiously completed the reconciliation of the income and expenditure of various social security funds with banks, financial special accounts, and social security bureaus of the autonomous regions. On the one hand, the bank balance adjustment table was prepared in time to clear the unsettled accounts, and the accuracy of the fund's financial data was guaranteed. On the other hand, strengthen communication with the financial sector and complete the verification work of the social security fund to invest in national debt and time deposits for value preservation and appreciation. In addition, since the completion of the new system, the fund's cashier business optimization and problem feedback and coordination work have been completed. At the same time, from January this year, the overall cashier officially began to use the social insurance fund business of the autonomous region and the accounting information system for cashier management to conduct accounting. I completed the pre-test, organization training and problem coordination feedback of the system according to the leadership arrangement. And conducted necessary exchanges and guidance on the actual use of the cashiers in each branch. In order to make better use of the cashier management system, on the basis of summing up the experience, the operation process and standards of the cashier system and the key points in the use process were further clarified, which greatly facilitated the actual operation of the cashier and improved the work efficiency. .

Second, the distribution of the differential wages of retired teachers in the district was completed. First, it has done a lot of data verification at the beginning of the year and the approval of new personnel, which laid a solid foundation for the payment of salary for the whole year. Secondly, the work of issuing and repaying the differential wages in full on a monthly basis was completed in a timely manner, and a summary of the salary distribution was established. Thirdly, the focus is on the reception work of retired teachers and management units to avoid incoming calls and vacancies. Fourth, strengthen communication and feedback with the Office of the Financial Department to ensure the timeliness and accuracy of the treatment of individual special personnel of the district teachers.

The third is to complete the collection and refund of large-scale medical insurance for urban residents. First, it completed the deduction of the large-volume medical insurance batch offer to the bank. Second, the review and collation of the collection and submission of the branches was completed. Third, the business process has been standardized and standardized, and electronic accounts for collection and refunds have been established, which are regularly checked with the branches.

The fourth is to complete the transaction of funds paid by various funds. First, the first step of reviewing and uploading files of the fund online banking payment was completed in time. Second, the transfer payment for the medical insurance reserve deposit is completed. Thirdly, it is responsible for completing the audit payment operation for allocating the retired medical subsidies of various branches, the working capital of various insurances, and the subsequent check and reconciliation of the return of the red Union receipts of the branches. Fourthly, the registration of the return of the fund payment refund, the inquiry of the refund insurance type and the handover work with the settlement post have been completed. Fifth, timely completion of the month-end entry and check the revenue and expenditure of each branch, as well as the online banking transfer work for the income and households of each branch. At the same time, it is responsible for completing the monthly summary of the payment of the financial special account social security fund, and reporting to the Finance Bureau the amount of application for the social security fund next month.

Fifth, while doing their job well, they completed other tasks and tasks assigned by the leaders in a timely manner, and actively exerted their strengths to assist colleagues in handling the daily affairs that they can.

Fourth, in terms of life style.

In life, we will continue to carry forward the fine work style of diligence, thrift, solidarity and mutual assistance, and consciously constrain our own words and deeds, and strive to achieve: we can never solve the problem of finding a solution by ourselves, and we will never be able to reflect with the leaders, and never mention excessive Unreasonable request. At the same time, correctly handling the relationship between work and life, and laying a good foundation for work with an active and healthy living conditions.

5. Problems and deficiencies.

Some achievements have been made in the work, which is inseparable from the trust and help of leading colleagues. At the same time, I realize that there are still many shortcomings in my work, and there is still a gap with everyone's expectations. First, although it is always consistent with the party organization in terms of thinking, it is still not good enough to actively move closer to the party organization in action; second, there are certain mistakes in the work, although they are promptly remedied, but it still affects the work efficiency; Third, the complexity of the work sometimes appears tired, fearful, mental state is not good enough, resulting in slow progress, need to be seriously overcome; Fourth, bookkeeping reconciliation is not affected by other work in a timely manner, at the same time, because of tight time, There are many tasks, and the regular clean-up of unsettled accounts of the paying households is not satisfactory. Fifth, because it is basically working in the financial post, there is less mastery of the specific business management skills, which leads to insufficient understanding and mastery of various business policies. Further study is needed.

In response to the above problems and deficiencies, I will seriously overcome them in the future work, and at the same time further improve ideological and political awareness, make up for it through continuous learning, overcome negative emotions, and actively do my job well. In the course of my work, I also asked the leaders and colleagues to criticize more and more advice, so that I can make greater progress.

Article 3:

Foreword: This is the first internal audit report issued by myself for the first time in the internal audit work of the company eight years ago. The format content is that I have explored the originality in the past, perhaps not very formal in the eyes of experts, but still A little sense of accomplishment. Now the group has been canceled and disbanded, and the audited company has already transferred others. The original group office building has sold others for other purposes...

The content of this report only hides the company's name, person's name and specific amount of data, and the other is unchanged. The purpose of this article is to keep a commemoration, to give a point of reference to those who feel useful, and to exchange ideas with real auditors for some guidance. After all, this is the first time and the only audit report so far. Because the audit just ended, the company arranged for me to be a financial manager who was disgusted with me. I have never done any internal audit work yet.

At the end of the audit, the group immediately took action. The results were as follows: First, the other person in charge of finance, the second was to re-use the quality inspection manager, the third was to close the big pharmacy, and the fourth was to freeze the application for capital investment...

Jlhk audit report

I. Overview of jlhk company

Second, the audit found that the problem report

a), financial problems

b) Problems with the logistics program

3. Evaluation of hk's existing financial staff

Fourth, rectification measures

V. Suggestions for rectification

Sixth, the office needs to reflect the problem of the investigation

7. Evaluation and suggestion on the operation status of hk big pharmacy

VIII. Evaluation and suggestion on hk company's working capital application report

Nine, other suggestions

Jlhk audit report

company leader

*** The hk audit team of the Group Audit Department conducted a comprehensive audit of Jlhk on XX years*Month*Day XX Year*Month*. After auditing, we found that hk company is extremely irregular in terms of financial work and logistics procedures. The overall quality of work is low, and the financial management of the company is out of control, which seriously affects the normal business of hk. The reason is directly related to the mistakes in logistics procedures, the low quality of financial personnel, and the improperness of the previous audit site rectification. Report on the audit

I. Overview of hk company in jl province

1. hk company registered in 1999*month*, with registered capital of RMB×××10,000. The business scope is: wholesale western medicine preparations, proprietary Chinese medicines, Chinese herbal medicines, traditional Chinese medicine decoction pieces, biochemical drugs, biological products; medical devices. The shareholding structure is:

Shareholder name investment amount as a percentage of total share capital

Zhang **××12%

Gan **××7%

Liu **××1%

Beijing *** Group × × 80%

2. Institutional setting: company leadership, office, quality management department, business department, finance department, ** road wholesale department, hk big pharmacy, jl office, ly office, hlj office.

3. Three members of the leadership team: general manager ***, deputy general manager ***, business director ***. The company has existing employees × × people.

4. As of XX year*month*, hk company's total assets ×××10,000 yuan, total liabilities ×××10,000 yuan, net assets ×××10,000 yuan, inventory inventory ××× million yuan;

From January to March of XX, the main business income was ××10,000 yuan, the total cost was ××10,000 yuan, the loss was ××10,000 yuan; the shipping was ××10,000 yuan, and the payment was RMB×10,000.

The total assets of hk big pharmacy are ××10,000 yuan, total liabilities ××10,000 yuan, net assets ××10,000 yuan; January-March XX, sales income ××10,000 yuan, total cost ××10,000 yuan, loss ×× million yuan.

Second, the audit found that the problem report

a), financial problems

The overall financial quality of hk company is low, and some accountants are basically unable to do the job of their posts. In particular, the handling of logistics accounts is extremely irregular, and finance does not have the minimum supervision and control function. The service for the business, and often hinders the normal development of the business. Specific performance

1. Financial work is extremely non-standard. appears in

1. The department is in a chaotic job. Logistics accounting *** does not cooperate with the competent accountant at work. The cashier has undertaken a large amount of work that should be undertaken by logistics accounting, resulting in a backlog of work and sometimes not obeying the work arrangement of the chief accountant. In addition, the level of financial management of the competent accountant is limited, and eventually the department personnel cannot communicate effectively, and the competent accountant cannot effectively manage the department's work.

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2. The division of responsibilities in accounting positions is unreasonable. Logistics accounting does not record logistics related accounts, but is responsible for expense accounting. A large amount of work within the scope of logistics accounting responsibilities is completed by the cashier and the business department, which affects work efficiency and work quality.

3. The previous auditor’s comments on the financial rectification were unreasonable, violating the guidelines of the Accounting Law, requiring the cashier to organize and keep the accounting documents. Now that the cashier does not have the vouchers, he still has the cumbersome work of sorting out the accounting documents.

4. Cash and bank deposits and receipts on the day of the cashier cannot be accounted for on the same day. Failure to do so will not be conducive to future reconciliations, but also leave hidden dangers for the interception and misappropriation of monetary funds.

5. The registration of the books is not standardized: the registration of the cover is incomplete, and the logistics account does not even have a cover; at the end of the month, there is no total or accumulated this month, and the end of the month is not settled, which makes it very difficult to obtain the number.

2. The logistics account is incomplete and inaccurate. appears in

1. The Finance Department does not have the receipt and payment of manual receipts and inventory goods invoicing and manual account: When the warehouse is out of the warehouse, the logistics accountant only registers the computer account and does not register the manual account, and the delivery is based on the “shipping application form” instead of the “outbound order”. 》Register the computer account. The computer account can't keep up with the business progress. The logistics accountant himself also said that the accuracy rate can only guarantee more than 90%. There have been many cases where the data provided has abnormal deviation.

2. The goods in the warehouse are only registered after the receipt of the invoice, and the goods in the warehouse are only registered after the invoice is issued. The purpose of the inventory goods is only to carry forward the cost at the end of the month. use.

3. Since the Finance Department does not have manual receipts and manual inventory and inventory invoicing, the computer invoicing is not accurate. When the operating company leader or the head office requests logistics-related statement data, the finance department cannot directly Provided, each time the Finance Department obtains from the business office, the business office provides the final data according to the account of the business office, and the final report is completed by the cashier instead of the logistics accountant.

3. The computerized division of labor is unreasonable. Since only one person has been trained in computerization, and the expense accounting has not been involved, the cost accounting has not been able to operate financial computerization so far, and the division of labor is unreasonable. Although the logistics accounting has been trained for 15 days in bh city and more than 50 days in the field of software operators of the company, it has little effect and still cannot effectively operate the financial computerization. The details are as described above.

4, ** wholesale department has extra funds. The cash receipts and payments of the agent for the wholesale department did not pass through the cashier of the Finance Department. At present, hk company sets up an accountant in the wholesale department, and also manages cash and accounting. The cash receipts and payments are carried out directly in the wholesale department, and the manual sales list is filled with white bars. At the end of each month, the accountant will use the accounting vouchers. After the summary account is called, the telephone will be reported to the Finance Department for accounting and accounting. The actual audit found that there was no merging into the account of hk company. Since the beginning of this audit, the computer motherboard has been claimed to be repaired, and the previous data cannot be provided, and it is impossible to check with the manual bill. The operation of the non-Northern products of the Wholesale Department is an off-balance-sheet operation. According to the evidence currently found, the cash passbook for the account has been opened from XX years*month*, and has been deposited into cash × pen total × × 10,000 yuan, expenditure × pen total × × 10,000 yuan, the balance of the passbook is XX yuan.

5. The drugs from the barter are not treated, and the man-made manufacturing losses. It is understood that the original Anhui TR Pharmaceutical Company owed the goods to the Shanghai area bs medicines, and sent a batch of generic medicines totaling RMB×10,000 yuan to jlhk in the form of bartering, in order to offset the arrears of bs drugs. Since the hk financial staff did not know how to account for the processing, the situation was reflected to the financial leadership of the *** Group. The financial leadership of the *** Group directly asked the hk company to “go where to go back and forth”, resulting in the sale of the goods in time. The batch number is also getting old and has not been accounted for.

6, artificially create tax evasion. The original hk company's book has an inventory of × × 10,000 yuan, according to the requirements of the last auditor, directly transferred from the book to the "other receivables - the original hk company" account, to the current hk company from the account of the man-made taxation With the fact of sales, hk will be able to bear nearly 100,000 yuan in taxes and the loss of tax evasion fines that cannot be estimated.

In addition, according to the requirements of the previous audit, all the arrears of the old hk company were adjusted to the “other receivables – the original hk company”, and these arrears have been gradually recovered, but they have not been accounted for, but Transfer money directly from the bank directly into the bank. It has been found that a total of × pens have been refunded for a total of XX million yuan, and all have been transferred.

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7. The total amount of investment funds is incorrect, and the amount of investment that is extra is unknown. When the acquisition of the original hk company, through the Zhejiang dy* construction bh company has successively remitted hk company account two investments total XX yuan to acquire hk company, the original company owner directly to withdraw the money. Since the financial matters were not accounted for in the financial transaction, in order to make the booked paid-up capital of hk company reach XX yuan, the *** group invested XX yuan, so that the *** group invested a total of hk investment funds. For XX yuan, the hk company's book only shows the investment amount of × × 10,000 yuan, of which 200,000 yuan has not been reflected from the hk company's books.

In addition: the original purchase of hk company's XX million yuan, including the acquisition of hk pharmacy XX million yuan, but due to financial has not been related to the accounting treatment, resulting in the hk pharmacy's book paid-in capital of 0 The investment in the book of hk company is also zero. The hk pharmacy report has not been merged with hk's statements, and the group's finances have not been requested. The employees of hk Company still believe that the Group has not invested in the hk pharmacy.

8, the warehouse inventory method is not correct. In the past one year, the inventory points of three times a month did not know that the inventory should be prepared in advance according to the number of stocks of the stocks before the stocktaking, and then check with the in-house and warehouse clerk of the business office. When the site is in stock, only the blank paper is used to record the physical quantity. After the inventory is completed, the company will return to the company to check the accounts. The number of counts recorded on the white paper cannot guarantee the number.

Accurate, but also multi-party check. It is impossible to find out on the spot whether there is a mismatch between the accounts. Inventory points flow in form.

9. Finance cannot effectively review business commissions and invoice applications. Due to the lack of “delivery receipts and accounts”, the computer account cannot keep up with the progress of the business and cannot guarantee the accuracy. Therefore, the “Invoice Billing Application Form” and “Business Provided Form” cannot be reviewed. At present, the actual operation method is: the “shipping application form” saved by the cashier's borrowing business office, and the review is performed after the check and verification. Not only greatly increase the workload of the cashier, but also can not guarantee its accuracy, but also delay the approval of billing and business commission, and reduce the quality of financial services. There are many complaints about the leadership and salesmen of the operating company.

10. Logistics account processing lacks basic skills. The goods transfer and exchange are not processed according to the prescribed procedures. The logistics accountant does not understand how to deal with it. As a result, the computer account cannot be processed due to irregular logistics, and the data in the computer is obviously unavailable.

11. Financial control over material loss. Except for Beisheng products, other agent drugs operated by the wholesale department have no account in the finance department and business department, and it is difficult to conduct effective supervision and control.

12. Finance is out of control for large pharmacies. The import, sale and deposit of large pharmacies are registered by the counter salesperson. The finance department only accounts for the accounting amount of the expenses, and does not register the relevant product variety details and quantity, so it cannot effectively supervise and control the business.

b) Problems with the logistics program

1. The storage is not standardized. The business office will deliver the delivery receipt sent by the stock company to the warehouse clerk. After receiving the goods, it will not be signed by the quality inspection, and the warehouse staff will directly enter the warehouse and fill in the warehouse receipt. The warehouse receipt has no quality inspection. At present, the standard practice required by the group company is: after the company's business office receives the goods, the inventory and the order form and the delivery unit's delivery receipt are correct, immediately fill in the warehouse receipt, after the quality department accepts the qualified signature, the warehouse clerk according to the warehouse The invoices will be signed and sent to the business office and the finance department for billing.

2, out of the library is not standardized.

The non-standard delivery procedure is the root cause of the confusion of the entire hk company's logistics account.

According to the requirements of the last audit site rectification, the hk company delivery program is: fax the approved delivery application form to the warehouse manager for delivery → register the delivery notice → register the sales ledger → register the product delivery ledger. At present, the standard practice required by the group company is: the marketing company's business office receives the approved “shipping application form” and immediately fills out the warehouse receipt → after the quality department signs it → the warehouse clerk is shipped with the delivery list “shipping union” → The business office organizes shipping. The outbound order "business association" is handed over to the business office for internal accounting, and the "financial association" is handed over to the Finance Department for accounting.

In the last audit site rectification: the business office was not required to open the warehouse receipt; the warehouse clerk was responsible for the delivery according to the faxed delivery application form, and the department completed the reissue of the warehouse receipt; each department registered the relevant account according to the delivery application form.

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The above points are the root of the chaos of hk logistics accounts. At the same time, there are still the following problems in hk's logistics.

1. The approval procedures for the delivery application form are incomplete.

2, the warehouse did not pass the quality inspection, not completely shipped according to the principle of first in, first out.

3, the warehouse with the business office fax delivery application form delivery or telephone notification delivery, after the completion of the formalities.

4, the delivery sometimes does not pass the library manager, the delivery directly by the dispatcher, after the completion of the formalities.

5, due to quality problems, returns, no quality inspection, and did not enter the warehouse and directly replenished out of the warehouse.

6. Direct shipment to the salesman in violation of the regulations.

3. The library method is incorrect.

1. The reconciliation is not performed before the inventory, and it is not pre-made as an inventory list.

2. There are no business personnel to participate in the on-site inventory.

3. It is not possible to find out on the spot whether there is any mismatch between accounts.

3. Evaluation of hk's existing financial staff

According to the results of this audit, the basic quality of the various positions of jlhk finance is generally low, and individual posts cannot meet the professional skills that should be possessed in the corresponding positions.

1. Supervisor accounting ***: The ability to handle peripheral social relations is strong, and it has a certain ability to handle the entire account, but the management ability is general, the computer application skills are low, the expenses are not strictly controlled, and the financial standardization management is insufficient. I understand that there is still insufficient understanding of the standardized management of logistics, and the financial related ability of logistics is poor. It lacks sufficient prestige in the Treasury and it is difficult to effectively organize the work of the finance department.

2, logistics accounting ***: After two computerized training, has a certain computerized basis, but still can not fully grasp the computerized operational skills; financial basic skills are not solid, some of the basic work within their own scope of work The financial skills such as recording accounts, inventory, etc. do not seek a solution; lack of necessary understanding of the standardized operation of logistics, lack of responsibility for their own work, and poor subjective initiative at work. The logistics related data provided is long and cannot be guaranteed, and its managed logistics account has basically no effect on the company's logistics management.

3. Cashier ***: Relatively loyal to the company, with strong supervision and control awareness, but the basic financial skills are relatively poor, the computer application skills are low, and the work efficiency is not high.

4, the wholesale department accountant ***: graduated from the financial computerization major, has strong computer operation ability, has certain financial basic skills, strong ability to accept, but lack of practical experience, lack of independent accounting processing experience, if With effective guidance and help, you will be able to quickly become a hk accountant.

Fourth, rectification measures

In response to the problems of the above hk companies, we have studied together with the leadership team and related personnel of hk company. After reaching a consensus, we have carried out the following reforms.

1. On the morning of XX, *Month*, in the office lobby of hk company, the entire logistics standardization program will be fully explained and trained according to the requirements of gsp certification, and the responsibility will be clearly defined to specific departments and specific individuals.

2, XX year * month * morning, in the hk company ** manager's office, a separate meeting of all financial personnel of jlhk company, specific rationalization of the various financial positions, a long-standing irrational division of labor, and often caused The contradiction between financial personnel has led to a total adjustment of the factors of uncoordinated work.

3. In the afternoon of XX, *Month*, in the office lobby of hk company, the hk company leadership team and the heads of various departments and logistics accounting were reconvened, and the implementation of the entire logistics rectification was coordinated, and the rectification work of each department was carried out. Time limits were clarified and consensus was reached on specific details.

4. In view of the fact that the computer skills of individual financial personnel are not high, the training of computer operation skills, especially spreadsheets, has been carried out in a targeted manner.

5, XX year * month * morning in the hk company office lobby convened the leadership team of jlhk company and the staff of all organs to exchange views on the specific issues identified by the audit, and put forward specific rectification opinions.

However, due to other reasons, the site rectification work was temporarily cancelled and the rectification work was temporarily terminated.

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V. Suggestions for rectification

In order to solve the current problems of hk as soon as possible, and to make hk's logistics and finances on the right track as soon as possible, the rectification work of hk should continue.

1. In view of the fact that jlhk's unconventional practices are deeply rooted and the quality of many jobs is low, it is closely related to the low quality of financial personnel. It is difficult to completely reverse the situation in a short period of time by simply rectifying the personnel of the audit team. The corrected things may soon be restored. For the purpose of solving the problem as soon as possible, the audit team directly reported to the group's finance and financial director of the financial affairs during the audit period, and reported to the ** director on the *month* date that the financial presence of hk company was reported. Question, and made the following suggestions

The ** Group selects a person who is proficient in logistics accounting, familiar with logistics standardization management procedures, and has a certain level of financial management. Before the audit team completes the audit task, it settles in hk company to conduct financial work, starting with rationalizing financial management relations. Handle specific affairs, carry on, help, and bring other financial personnel, and improve the professional level of personnel, and fundamentally regulate and rectify hk's finances.

In order to ensure that its work is not interfered by the hk company, and it is proposed to call its personnel to the Group Finance Department, the salary is directly issued by the ** Group, and a certain financial personnel disposal right is granted. At the same time, in order to ensure the smooth progress of the financial work of hk company, it is also recommended that the position and treatment of hk's existing financial personnel will remain unchanged for the time being, and the financial personnel presiding over the work will report and adjust accordingly.

2. Since the existing leadership of hk company lacks a correct understanding of the standardized management of logistics, if the rectification work is solely based on financial supervision, the efficiency will not be too high and the effect will not be ideal. However, in this audit work, the manager of the quality inspection department of hk company specializing in gsp certification work has long been engaged in logistics management in the large state-owned pharmaceutical industry, and has a deep understanding of the standardized operation of logistics. It has a strong sense of changing the status quo of hk and standardizing management. Therefore, in this site rectification, the importance of quality inspection is emphasized, and the important role of quality inspection is required in the rectification.

However, due to the licensing restrictions of the audit, it is impossible to explicitly and directly request the finance personnel and the quality inspection department managers selected by the group to be specifically responsible for the rectification work. Therefore, it is recommended that the ** Group consider giving special authorization to the above two people, and they are fully responsible for the rectification work of hk company, so that hk's logistics and finance will be on the right track as soon as possible.

Sixth, the office needs to reflect the problem of the investigation

Through the audit, investigation and understanding of the office, we found some problems that have a greater impact on the grassroots work.

1. The salary of the office cashier has not been adjusted. The cashier of the office is the financial staff of the group. The salary standard is issued by the group and is issued by each operating company. However, hk company does not increase or reissue the cashier’s salary on the grounds of self-employment. Cause undue psychological impact.

2. The business commission of the office was delayed, which affected the normal development of the business. Since the bill for the salesman's ticket is too strict, and what bill can be reimbursed, what bill can not be reimbursed, the financial will not be issued

The clear reply makes it difficult for the salesperson and the office cashier to reimburse the commission for the business commission. For example, the business commission of the ly office from January to March this year has not been paid, and this situation has the most serious impact on the business.

3. During the special period of SARS, the general salesman could not send the goods at all. This situation, on the one hand, affects the enthusiasm of the salesman, causing some bad views on the company's leadership, on the other hand, it also affects the relationship between the salesman and the local customer. Therefore, these salesmen specifically requested that if the goods were re-stocked, they should take care of the interests of ordinary salesmen, distribute the goods evenly, and fail to send them for the previous period.

4. The situation of serial goods is serious. Especially in the special period of "SARS", the area where the salesman of the goods could not be dispatched was found to be particularly serious, but the source of the goods could not be ascertained. Therefore, these salesmen specifically request that in the future, all goods issued by the company should be marked with the special mark of the delivery clerk to prevent the serial goods, and it is easy to find out the source of the goods.

5. The “performance appraisal” requires the exclusion of the special period of “SARS”. Due to the special period of SARS, the general salesman simply did not have the goods. Therefore, the salesman at the grassroots level believes that the delivery of this special period cannot really evaluate the business ability of a salesman. Therefore, in the performance evaluation of each office and each salesperson, the special period of SARS should be excluded. The amount of goods returned.

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7. Evaluation and suggestion on the operation status of hk big pharmacy

Current business status of hk pharmacy

1. The geographical position is poor. It is surrounded by enterprises that operate wholesale agent drugs. The competition situation is serious. The hk big pharmacy has a small scale of operation and there is no competitive advantage at all.

2. Management is extremely non-standard, and finance cannot implement effective supervision of hk pharmacies.

3. The tax evasion situation is serious. The evasion of tax evasion is not enough to pay for the maintenance of tax relations, and it brings great tax hazards to the company, and it also has a negative impact on the company's gsp certification work;

4. In the case of wages paid by hk, there is still a continuous loss.

In view of the current situation of hk pharmacy, it is not worth the loss to pay for special rectification by manpower and material resources. Therefore, it is recommended to treat hk pharmacy as follows.

1. Selling, all hk pharmacies will be sold, the company will not bear any risks and responsibilities in the future, and can recover some of the investment.

2, contracting, you can keep the pharmacy's business brand, and can reduce the company's expenses. In the future, we will decide to relocate or expand investment depending on the specific situation.

3. Close the door and close the business.

VIII. Evaluation and suggestion on hk company's working capital application report

Hk Company has formulated a basic plan for future business development, and is full of confidence in the future development. At the same time, it has submitted an application for 1 million yuan of working capital investment.

According to the problems found in the previous audit, hk's finance currently does not have the ability to effectively monitor the company's funds, and the security of the funds invested will not be guaranteed. Therefore, before the financial regulation is not really regulated and the finance cannot form an effective supervision of the company's business activities, the group should not invest in hk. Only when hk's financial work is on the right track and can effectively monitor all the company's economic behavior can it be considered whether to approve the investment.

All operating companies should really pay attention to the role of financial work. Finance is not only service, but more importantly, supervision and management. All investment activities of the company should have financial personnel to participate in planning and forecasting, and financial feasibility for specific investment projects. Analysis. Moreover, finance should go ahead and come up with a specific fund management control system before the implementation of specific projects to ensure that every fund can be invested in the project.

Recommendation: In the future, the application for investment funds of various operating companies should consider the feasibility study report on financial participation and the specific fund control system formulated by finance as the basic conditions for approval of the application for funds of the operating company.

Nine, other suggestions

At present, the file management of various operating companies is basically still adopting a relatively primitive and backward method in the past, and the management is not standardized. It is recommended that the group's computer technicians conduct centralized training on the computer database of the file management personnel of each operating company, and manage the "salesman file", "sales contract" and "customer file" of the current experience companies by using the database. .

This report.