1. Analysis of the current situation of contract control in financial management
With the gradual improvement of the contract system, the contract management of enterprises is also becoming more and more perfect. In the current enterprise management, enterprises generally set up corresponding contract management departments and specialized personnel for management. However, due to the lack of timely and effective communication between the financial department and the contract management department, it is often difficult to achieve resource sharing, and the work efficiency is relatively low; coupled with the disconnection between financial statements and business, the data provided by it is also difficult for management. This undoubtedly affects the realization of the positive role of contract control in financial management. What is even more not optimistic is that some small and medium-sized enterprises may not have professional legal personnel. At this time, financial personnel have to complete the overall risk control of the contract by themselves.
To change this situation, financial management personnel must continuously improve their own quality, strengthen the transformation of business philosophy, and effectively incorporate contract control into financial management. In the drafting of the contract, it is necessary to do a good job in financial control, prevention in advance, control in the event, and remedy after the event, so as to maximize the interests of the enterprise.
2. Financial management and contract management analysis
Financial management and contract management are closely related, and with the increasingly intensified market competition, how to avoid risks to the greatest extent and obtain greater benefits has become a problem that the financial management department must consider . Therefore, financial personnel should actively participate in contract management, master contract-related legal concepts, strengthen analysis and judgment of the current political and economic situation, and use their sensitive discrimination ability to reduce risks and obtain maximum benefits. Today, with highly developed information technology, financial personnel must constantly update the concept of financial management personnel, improve their quality, and implement all-round follow-up management of sales contracts, equipment and material procurement contracts, service procurement contracts, engineering contracts, and rental contracts. , in order to gradually reduce risks and improve economic benefits.
3. Strategies to strengthen contract control in financial management
Contract management is an important part of financial management. The financial department must manage contracts in an all-round way, and use management functions and reasonable management methods to perform management functions in a timely manner. At each stage of project implementation, financial personnel must abide by the contract regulations and adhere to the company's own reputation. In the process of contract execution, the expenditures of various projects should be strictly controlled. Financial management personnel should strengthen contract control on the basis of doing a good job in basic services, and can mainly focus on the following aspects:
1. Implement classified management of contracts before signing
Before the contract is signed, relevant financial personnel should actively cooperate with the contract management department to make preparations and treat it with caution, especially for the following two types of contracts:
Strategies for signing economic contracts. When drafting an economic contract, the financial department should give opinions and suggestions on the relevant financial terms in advance, and at the same time, strictly check the contract audit process to avoid a series of financial risks during the contract signing process . The financial personnel's contract review focuses on the details of the contract subject, price, guarantee, payment method and contract payment conditions, contract bills, key nodes, contract entry into force and contract modification. For example, regarding the review of the contract subject, when signing the contract, attention should be paid to whether the contract conforms to the business scope approved by the state and whether it is in line with the economic interests of the unit. The investigation of the reliability of the other party's enterprise to ensure its authenticity and reliability. Compared with the designed financial data, strict control should be carried out to ensure its accuracy, and it should be actively submitted to the contract management department for stamping to ensure its legality.
Control and management of engineering contracts. It is necessary to strengthen the management of direct costs of engineering projects. The price of such contracts is high, but the format is relatively standardized. At this time, financial personnel must analyze the detailed terms, establish a complete audit table, and reflect it in the form of contracts. Come out for future verification.
To determine the costs required for indirect contracts of engineering projects, including a series of financing contracts and insurance contracts and so on. This type of contract requires a lot of work in the early stage, and the risk is relatively high. Therefore, financial personnel should follow up in a timely manner, pay attention to the progress of the contract project in a timely manner, and at the same time prevent the risks brought by the contract to the greatest extent and save costs.
2. Key points of contract performance control for financial managers
Strengthen contract disclosure and filing strategies. Many units attach great importance to the signing of the contract. Once the contract is signed, they often do not pay enough attention to the contract analysis and contract disclosure, or even ignore it, which will bury hidden dangers for future contract disputes. Therefore, enterprises should establish a contract disclosure system, and the contract management department will promptly send the original contract to the financial management department for filing according to the requirements of the system, classify and collect according to the nature of the contract, and update the catalog at any time. At the same time, the enterprise should build an information management platform to strengthen the information management of the contract, so that all relevant personnel can fully clarify their job responsibilities and actively grasp the specific content of the contract.
Financial personnel need to strengthen financial settlement according to the specific requirements of the contract. The financial management department has the right to refuse payment for any business that fails to perform according to the terms of the contract agreement, or should sign a written contract agreement but fails to sign it, or fails to pass the inspection and acceptance. The financial staff should do a good job in quality inspection, pay more attention to relevant quality assurance, and cooperate with various departments to actively do a good job in the collection of contract funds. When making settlements, resource changes must be made in strict accordance with clear structures and accurate conclusions, with detailed data as support.
Strengthen contract change control and management. Financial personnel should realize that contract changes are normal during contract performance, and project implementation is characterized by complexity and long-term nature. It is necessary to strengthen the awareness of change, establish and improve the contract change management system, reporting and writing system, so that there are approval procedures in the contract change process, and there are rules to follow for the determination of the price in the contract after the change, so as to reduce and avoid the arbitrariness of change. Financial personnel should master the principles of change, distinguish the nature of contract changes, focus on changes in workload, nature of work, and scope of work to ensure better performance of contracts and realization of project goals.
For the control of our breach of contract and the control of the other party's breach of contract, first of all, we should strengthen the publicity and education of contract management and claims for all managers, and at the same time establish an enterprise supervision and protection mechanism. In the process of contract performance, if the other party may breach the contract, fail to perform, delay performance, etc., or the enterprise itself may be unable to perform or delay the performance of the contract agreement, all departments of the enterprise must coordinate and monitor in depth to find out the reasons that affect the performance in a timely manner. Cooperate closely with taking countermeasures in a timely manner, and report to the relevant person in charge of the enterprise. When the other party breaches the contract, liquidated damages should be charged according to the terms of the contract agreement. If the liquidated damages are not enough to make up for the losses of the enterprise, the other party should be required to compensate for the losses, and corresponding preservation measures should be taken when necessary. When the enterprise itself breaches the contract, the contract agreement undertaking department shall report to the relevant person in charge of the enterprise in writing, and perform the corresponding compensation liability after approval.
In the face of contract disputes, financial personnel should treat them differently according to the contract dispute mediation system. If a dispute arises during the performance of a contract agreement, it shall negotiate with the other party and report to the relevant person in charge of the enterprise within the prescribed time limit in accordance with relevant national laws and regulations. The dispute settlement method of the contract agreement reached by both parties through negotiation shall be signed in writing and shall be signed by the legal representatives of both parties or their authorized persons and affixed with the seal of the unit to take effect. If a dispute over a contract agreement cannot be resolved through negotiation, it shall be reported to the relevant person in charge of the enterprise, and the dispute shall be resolved by arbitration or litigation in accordance with the contract agreement. The legal department will work with relevant departments to study the arbitration or litigation plan, and submit it to the relevant person in charge of the enterprise for approval before implementation. During the dispute resolution process, no unit or individual may make substantive replies or promises to the other party without authorization.
Under the circumstances of the current rapid development of the market economy, if enterprises want to develop healthily and sustainably in the increasingly fierce international environment, they must strengthen their contract awareness and constantly strengthen their own management level. Through comprehensive analysis, financial personnel can grasp the important links of financial management for management, continuously strengthen contract control, and carry out economic accounting in strict accordance with the relevant contents of the contract, so as to continuously improve the level of economic management and control ability, and give full play to the important role of financial management in management , to meet the current increasingly fierce competitive environment, to ensure that enterprises remain invincible.