Principles of financial system for trading companies
Principle of legality
The principle of legality means that the design of an enterprise's financial system must comply with national laws, regulations and policies, and these laws, regulations and policies must be reflected in the financial system.
(1) The designed corporate financial system must comply with the requirements of financial laws and regulations such as the Company Law, Accounting Law, General Principles of Corporate Finance, and industry-specific financial systems.
(2) The corporate financial system designed must be coordinated with relevant national laws and regulations.
The principle of combining financial management and financial rules
(1) Financial management activities run through the entire process of production and operation. All aspects of its management are organically connected, jointly restricted and jointly influenced, and its objects have systematic characteristics.
(2) Financial management behavior must be restricted by objective conditions and objective laws. Therefore, the design of financial systems should focus on the systematic nature of financial management and the regularity of financial management, so that the financial system can examine financial activities from a systematic perspective and reflect the will, desire, purpose and motivation of financial managers and specific social and economic conditions. The organic combination enables financial management to fully understand, master and control financial laws.
Financial system elements of trading companies
(1) It is conducive to protecting the interests of investors and creditors. Except for participating in the decision-making of some major matters, investors generally do not participate in daily life and business activities. Investors often protect their own interests by understanding the company's production and operation status and the company's financial status. The company's assets serve as a guarantee for its creditors. The status of the assets and the operating status of the assets directly involve whether the creditors' claims can be paid off. The standardization of financial accounting work can ensure that the company correctly calculates operating results and distributes profits reasonably; it can ensure the integrity of the company's assets; and protect the interests of creditors.
(2) It is conducive to protecting social public interests and the collective interests of employees. Companies, especially joint stock limited companies, have a much greater social and economic impact than ordinary enterprises. In order to maintain their stable and healthy development, and thus maintain social order, it is necessary to make unified regulations on the company's provident fund deposits, etc. At the same time, in order to prevent companies from unilaterally pursuing profit maximization while ignoring the economic interests of employees, it is also very important to make provisions for public welfare funds.
(3) It is conducive to absorbing social investment. The standardization and openness of the company's financial accounting system can enable all aspects of society to easily understand the company's operating status and profitability. For companies with relatively good operating conditions, it can play a role in absorbing social investment.
(4) It is conducive to the government’s macro management. The company raises and distributes funds under the unified financial accounting system and records and reflects economic operations, which is helpful for the government to understand the situation, formulate policies, and implement management.
The editor recommends:
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