A brief speech at the financial year-end summary meeting 1
XX year is a crucial year for the group company to promote industry reform, expand the market and sustain development, and it is also a year for the financial audit department to innovate ideas and standardize management. The Financial Audit Department adheres to the industry development idea of "market-oriented, benefit-centered", closely focuses on the overall work arrangement and financial audit focus of the group company, works hard together, completes the responsibilities of the department and the tasks assigned by the company leaders, and has achieved certain results. In order to sum up the experience and lessons, and better complete the task of xx years, our financial audit work is summarized as follows:
Finance and monetary
1, enhance the awareness of financial services
Over the past XX years, we have, as always, strengthened financial management, optimized the allocation of resources, and improved the efficiency of the use of funds in accordance with the principle of "scientific, strict, standardized, transparent and efficient", and made it an important task of our department to do well the work clothes of the group company.
In order to adapt to the development under the new situation, the financial audit department has established, improved and implemented various financial rules and regulations. As the nature of the company has changed, it is necessary to revise and improve the company's financial rules and regulations. According to the financial system of the municipal bureau (company) and the actual situation of the group company, the group financial system is compiled.
In order to give full play to financial functions, we have strengthened the standardization of basic accounting work, improved the quality of accounting information, and ensured the truthfulness, accuracy and completeness of accounting information. Strengthen the functions of financial forecasting, analysis and fund raising, strengthen the management of major investment funds, and provide effective and timely data and technical support for leadership decision-making.
The first is to refine the budget content. According to the subsidiary ledger of each branch and subsidiary for XX years, the implementation of income, cost and period expenses is analyzed in detail, and the statistics are classified by subjects, which lays the foundation for the comprehensive budget of each branch and subsidiary for XX years. The second is to improve budget transparency. After the budget plan is properly adjusted according to the feedback from the branches and subsidiaries, it will be examined and approved by the general manager, and then a formal document will be issued to the branches and subsidiaries, so that all units can have a comprehensive understanding of the company's budget and enhance the transparency of the budget; The third is to increase the rigidity of the budget. Pay attention to the problems existing in budget implementation and related situations, feed back the situation to the Budget Committee from time to time, strictly examine and approve the problems such as over-budget, and carry out special demonstration and analysis on the matters applying for adjustment according to the prescribed procedures before implementation. Over the past year, the overall implementation of the budget has been good, and the budget concepts of branches and subsidiaries have been greatly improved and strengthened, which has accumulated experience for doing a comprehensive budget work in XX years.
A brief speech at the financial year-end summary meeting II
Xxxx is a year full of memories for our motherland. In xxxx, our country experienced cold and warm, hardship and honor, economic downturn and recovery. Xxxx is a year worth pondering for our real estate industry. The real estate industry has entered the industrial cycle of xxxx years, and the real estate industry has gone from the beginning of the year to the end of the year in a debate on whether to "save the market". Where will the real estate industry go? We need real estate people to paint with wisdom and sweat; Similarly, for our xx company, xxxx is an extraordinary year, a rich year and a year of transformation and growth. In xxxx, xx Company experienced the pains of BSC, the baptism of training teachers, the glory of successful restructuring of XX, the joy of listing industrial projects and the downturn of real estate sales.
It is in such a complicated and changeable internal and external environment that under the correct guidance of the company's leading group, XX Finance Department has cleared up its thinking, kept learning and strived for truth, and all the work of the Finance Department has achieved phased growth and gains. The following is the report of the Finance Department to the leaders and colleagues:
I. Accounting Work
As we all know, accounting is the most basic and important work of the financial department, the capital for financial personnel to settle down, and the cornerstone and foundation of all financial work. With the continuous expansion of the company's business and the demand for financial information from the company's refined management, how to strengthen the standardization, scientificity and rationality of accounting work has become a new topic facing our financial department. In order to achieve this goal, the finance department mainly carried out the following work:
1. Establish accounting standards and realize standardized accounting management. According to the needs of real estate project accounting, tax declaration and capital budget, the finance department designed a set of accounting charts, formulated detailed secondary and tertiary detailed accounts, and clearly agreed on the accounting scope of each account. At the same time, there is also a textbook of real estate accounting as a reference book for the accounting department. With this set of accounting charts and reference books, the unity, consistency and continuity of accounting accounting caliber are guaranteed; With this set of accounting standards and norms, our company's accounts can be done by one person whenever we look at this set of accounts, and with this set of accounting standards and norms, new accountants can quickly get started with the company's accounts. It is worth mentioning that according to the detailed subjects and auxiliary accounting of projects we set, we can directly and quickly calculate the income, cost, expenses and related taxes and fees of a house, and quickly calculate the value-added amount of land value-added tax, making the settlement of land value-added tax and income tax simple, fast and clear. Our company's accounting curriculum has been well received by the group leaders.
2. Reorganize and formulate the original accounting process. At present, the internal accounting process of the finance department emphasizes internal control, defines the time occupied by each process, and has clear and clear regulations on when to produce what tables, what accounts, what vouchers and how to transfer them. It ensures that financial information can be provided in an orderly, timely and high-quality manner. After adopting the new workflow, the work efficiency has been improved, the contradictions and disputes in various positions have been reduced, and the timeliness of financial reports has been effectively guaranteed. Make the timeliness and accuracy of all kinds of financial data reported by the Company to the Group Finance Department meet the requirements of the Group Finance Department.
3. Strengthen the accounting cleaning and checking of all business units and current units, and regularly carry out accounting cleaning and checking with all units by telephone or fax, so as to make the accounts of XX customers and suppliers of our company clear and accurate. At the same time, strengthen the recovery of accounts receivable, and recover XX current accounts of XX million yuan during the year.
4. In addition, in xxxx * * *, the Finance Department organized all staff to complete: collect the second-phase payment of the house of xx million yuan, the deed tax maintenance fund of XX million yuan, review more than X million original vouchers, and fill in, review and sort out XX accounting vouchers. Issue XX statistical report, XX tax return and XX tax source statistics. XX Group and XX Group's XX related financial statements, XX budget statements, etc.
Two. Financing, budget and fund management
Capital is as important to enterprises as "blood" is to the human body. The real estate industry, in particular, has entered a historical moment of a new industry cycle. In order to control the economic bubble of real estate, the state has carried out macro-control through various monetary policies, credit policies, tax policies and land policies, with the aim of raising the capital threshold of the real estate industry and reshuffle the whole real estate industry. In addition, our company will complete the restructuring production of XX, the comprehensive listing of industrial projects and the early development of XX as planned. The most serious thing is the downturn in the property market in XX. This year's sales are much lower than expected, which leads to the poor function of "hematopoietic" of our company's funds. This makes our company face the risk of "ischemia" at any time. So for the finance department of xxxx, how to do a good job in financing? How to make a good budget? How to do a good job in fund management has become the top priority of the financial department. To this end, the finance department has also invested a lot of time and energy in the management of related funds and tried its best to help enterprises tide over the financial difficulties.
1. The Finance Department strengthened its contact with seven commercial banks, negotiated and communicated with each bank one by one, and constantly sought and touched the bottom line of each commercial bank. However, due to the macro-control of the national monetary policy, the liquidity of commercial banks has been greatly reduced, which makes commercial banks more cautious in approving loans, especially for real estate enterprises, in order to reduce operational risks. In xxxx and xx years, the total loans of commercial banks to the real estate industry decreased by XX% compared with last year. Even in such a bad financing environment, the finance department has not been intimidated by the immediate difficulties. On the contrary, in the case of insufficient total assets and paid-in capital of our company, we started arduous business negotiations with banks with our wisdom and innovative courage. Among them, financial personnel have been unable to use figures to count the number of times they negotiated, dined and entertained with bank leaders at all levels, the number of times they visited the bank, copied and prepared credit information, the number of times they worked overtime and how much spare time they sacrificed. Fortunately, under the correct guidance of the company's leaders, the finance department finally completed the housing loan of X billion yuan, the industrial project loan of XX billion yuan and the acceptance bill of XX billion yuan at the most favorable time of the company, and completed the industrial loan of XX billion yuan at XX Bank, completing the seemingly impossible task, because our company's asset-liability ratio and the ratio of paid-in capital to total investment did not fully meet the bank's credit conditions. At the same time, it won the largest land mortgage rate and the lowest bank interest rate for the company. There is no doubt that the finance department of XX can proudly say that in terms of financing, the finance department of XX is ahead of the finance department of the same industry in XX.
2. In terms of budget execution, with the vigorous promotion of the company leaders and the active organization of the finance department, the company's comprehensive budget management has been integrated into the daily work of all departments, and all departments have been able to skillfully use the comprehensive budget as a management tool to manage the capital flow of all departments. The Finance Department also regularly organizes budget variance analysis meetings to summarize and discuss the causes of budget variance, which improves the importance of various departments to financial data. At present, all departments actively participate in the comprehensive budget management under the organization of the finance department, which has laid a solid foundation for the preparation and implementation of the comprehensive budget in the coming year. It is precisely because of the comprehensive budget that the company leaders can have a good idea of fund scheduling and make reasonable overall arrangements for funds in advance.
3. At the beginning of the year, when the funds were abundant, according to the prepared budget, we compared the wealth management products of various banks in a short period of time, selected and signed a contract with Bank X to purchase the wealth management products of XX million, with the interest rate of XX% for six months, which earned the company a wealth management income of 946,000 yuan. In addition, using idle funds, I managed money in X Bank for X times, namely, X million yuan (X days), X million yuan (X days) and X million yuan (X days), and * * * got a wealth management income of XX yuan. Manage money at X Bank for X times, with XX million each time, which is XX days and XX days respectively, and get XX financial benefits. In June+10, 5438, IPO began to issue new shares, with an investment of XX million and a wealth management income of XX million. In this way, the company's financial income for one year is XXX million yuan. To a certain extent, it reduces the company's capital use cost.
4. Make full use of acceptance bills to pay for the project and reduce the cost of capital use. In xxXX, the finance department handled XX acceptance bills, making full use of the credit line of XX million acceptance bills of the company.
5. In the daily fund management, the finance department focuses on the following tasks: opening online banking business with banks to help the company know the company's bank deposits in real time; Establish a daily report system of funds, report the company's capital situation of the previous day to the company leaders every day, and provide a basis for the company leaders to dispatch funds; Prepare the bank balance reconciliation table of each bank regularly every month to ensure the accuracy and safety of the company's funds; Take stock of the cash on hand from time to time; In a few days when a large amount of money is collected, check the receipt with the bank payment slip and receipt slip every day to ensure the accuracy of fund collection; In the payment process, the fund manager's checking procedure for bank promissory notes and bills is added; Through this series of work, the accuracy and safety of the company's fund collection and use have been greatly improved, and the financial department has reached a new level in the standardized management of fund management.
Three. Tax management
Because there are many tax-related links in real estate enterprises, the relevant tax policies are also very complicated and the tax collection is heavy, which makes tax payment an important cost for enterprises. According to the provisions of national tax laws and regulations, reasonable tax planning and reducing tax expenditures are the primary tasks of tax-related management in the financial sector. This requires the financial department to review all economic businesses in advance and in the process, and plan to minimize all tax expenditures. Everything has a spear and a shield, so we should avoid tax-related risks while reducing tax expenditures. Realizing low or even zero tax-related risks in the company's economic business is another important work of tax-related management. Companies will face three different types of audits when accepting tax audits: 1 and daily audits. Daily inspection means that the inspection department is mainly responsible for inspecting the daily situation of enterprises within its jurisdiction, and the number of enterprises inspected is generally not less than a certain proportion. 2. Special inspection. Special inspection refers to a comprehensive clean-up inspection of an industry, a region, a product and a tax reduction and exemption policy according to the deployment of higher tax authorities. 3. Report the inspection. Reporting inspection means that any unit or individual can report tax evasion of taxpayers according to the provisions of the Tax Administration Law. After receiving the report, the tax authorities take measures to inspect the taxpayers. Let's review the main tax-related management work done by the finance department in XX years.
1. Review various income and payment contracts. Due to the addition of financial audit in the signing and signing of various economic contracts, the financial department can conduct tax assessment and tax planning at the beginning of business. In XX years, the Finance Department * * * reviewed XX copies of relevant economic contracts.
2. In 2.XX month, after full communication with the tax bureau, the finance department thought that our company must take the initiative to carry out land value-added tax liquidation, because the current state's management of land value-added tax collection is stronger year by year, and the inspection will be more careful. If the liquidation conditions are established next year, the land value-added tax liquidation will probably increase taxes. After seeking the consent of the company leaders and the group finance department, the finance department organized personnel to carry out land value-added tax liquidation on XX project.
3. By analyzing the development trend of national value-added tax, it is found that the equipment purchased by industrial projects has not obtained special invoices for value-added tax. Therefore, the equipment billing time will be delayed to XX years, so that we can enjoy the benefits of new consumption-oriented VAT in XX years and win the benefits of XX million yuan VAT deduction for the company.
4. Through the reasonable planning of the distribution mode of year-end bonus for employees in the sales department, the company not only fulfilled the obligation of withholding and remitting according to the tax laws and regulations, but also ensured the interests of employees, which made most employees pay less personal income tax of XX yuan, increased their after-tax income and won the praise and praise of employees.
5, regularly send all kinds of large engineering invoices to the tax bureau for invoice authenticity identification. Due to the huge amount, quantity and variety of invoices received by real estate companies, once they receive fake tickets, it will bring huge tax-related risks to the company. In order to control this risk, the finance department regularly organizes personnel to send relevant invoices to the tax bureau for authenticity identification.
6.x month X day? XX City Inspection Bureau conducted tax inspection on our company on X day, requiring our company to fill in the tax details of XX-XX taxes, and then conducted on-site tax inspection according to the situation. The Finance Department immediately organized financial personnel to conduct a comprehensive tax self-inspection. On the one hand, actively communicate with the tax administration bureau to obtain the understanding and help of the tax administration bureau; On the other hand, we actively contacted the relevant personnel of the inspection bureau and established good interpersonal relationships. Finally, due to the timely payment of unpaid taxes to the collection and management local taxation bureau, the tax-related risks of the inspection bureau's on-site tax inspection of the company were avoided.
7. In X years, the IRS came to our company to question the sales income of XX million yuan listed in our income tax return for XX years, and the corresponding cost was only XX million yuan, so it was required to issue an income confirmation certificate immediately, that is, the main completion certificate of the file XX area, otherwise the corresponding income of XX million yuan in XX area could not be confirmed. As it involves reducing the income tax declared by our company by XX million yuan, the Finance Department immediately reported this potentially huge tax-related risk to the Group Finance Department, because according to the tax law, tax evasion exceeding 65,438+00% of the total annual tax payment will be classified as tax evasion. According to the instructions of the Group Finance Department, the Finance Department immediately organized financial personnel to re-liquidate and fill in the XX income tax return. On the other hand, we actively negotiated with the competent tax authorities and obtained the understanding of the relevant competent leaders of the tax bureau. It just adjusted the tax return, and did not think that we maliciously confirmed the income in advance and abused the preferential income tax policy. This also proves that the communication between the financial department and the tax bureau is relatively in place, and there will be no major tax-related risks.
8. The Finance Department actively strives for A-level enterprises to pay taxes through good communication with the competent leaders of the Local Taxation Bureau. At present, the relevant leaders of the tax bureau have promised that our company will declare A-level enterprises to pay taxes next year. If the A-level enterprise applies for tax payment successfully, it means that the tax bureau will not come to the company for audit within two years. First, it will create a good and relaxed tax environment for the company. Second, it won the honor for the company and increased the important code of communication and consultation between the company and XX government departments.
9. Data collection and file management of tax-related management have been strengthened. In my job responsibilities, I have increased the collection, collation and compilation of tax policies, and regularly updated and downloaded tax policies related to real estate from the website of the tax bureau every month, and compiled them. When the finance department conducts land value-added tax liquidation, income tax declaration, tax self-inspection and daily declaration, it arranges all working papers, lists the processes and files them as tax-related documents of the company. In order to provide an original reference for future tax-related management, and also provide a reference for new financial managers to quickly understand the company's tax-related management in the future.