The Role Of Management Accounting From The Perspective Of Corporate Governance

The new pattern of financial company management should be safe, economic, efficient and sustainable development, and suitable for most groups.

1, settlement business requires input from the system, personnel and outlets, and the profit is very small.

Banks are willing to do that.

Settlement business is the strength of banks. On the one hand, financial companies can not match the distribution of personnel and network and support of the system.

We can leave the settlement business to the bank instead of establishing a parallel settlement system similar to that of the bank.

In the informatization construction of financial companies, financial companies' centralized management of group members will account for about 90% of the workload of financial companies, and other work will add up to 10%.

That is to say, capital settlement and centralized business require higher system input, more laboring labor and higher security level, but the income is less.

Banks usually provide free services because they see that cooperation with financial companies can bring a lot of capital deposits.

2, this will turn the bank into a settlement center for financial companies instead of turning financial companies into branches of banks.

In addition to the above reasons, the finance company does not have the clearing number. After we finish the settlement, we need to hand over the check to the correspondent bank. If we hand over the settlement to the bank directly, we will turn the bank into our settlement center. Instead, we will turn us into a branch of the bank.

That is to say, the process of centralization is made by banks, and the result of centralization is managed by financial companies.

3, the industry has specializes in: McDonald's does not raise cattle, we have not returned home to grow food.

Many things are not necessary for us to start from the foundation.

As we all know, the founder of McDonald's brand is ray Crocker, who has turned the McDonald's Cafe into the world's fast food first brand with extraordinary management ability, and has become one of the most influential entrepreneurs in the United States.

It is said that in addition to Crocker, the Dutch bought a franchise from the McDonald brothers.

The two party takes a completely different road of operation.

By contrast, Crocker seems to be rather stupid. He only drives McDonald's shops, and the money for processing beef and cattle is allowed to be earned by others. The Dutch are very smart. He not only opens McDonald's stores, but also makes no money to others.

He invested in a beef processing plant and made the money for processing beef into his pocket. Later, he thought, "why do I buy other people's cattle and let others earn the money to raise cattle?" then he built a cattle farm himself.

Day after day, year after year, Crocker spread McDonald's all over the world, and the Dutch? When people looked for it, he finally found him on a farm in Holland. He had nothing but 200 cows.

The operators of financial companies should also learn from Crocker, the manager of McDonald's, mainly to manage and operate the funds after the concentration of funds, and the daily settlement work and the fund collection work can be completely handed to the bank.

Don't copy that smart Dutch.

This financial resource has become a large settlement center.

A few years later, it was just a skilled worker in settlement work.

Some people say that clearing is the foundation. How can a financial company give up? Agriculture is also the foundation.

4, the cash pool products provided by banks should be used more rationally.

Some friends have shown that it is not easy for them to use the bank's cash pool.

I think the main reason is that there is something wrong with the method of use. As for giving you a chainsaw, you are still using the axe to cut down the trees. The effect is certainly not good.

Since the bank's cash pool is used, it is not necessary to place the settlement in the finance company. All settlement is placed in the bank.

Many financial companies do this now:

The financial company is established on the basis of the settlement center and has the inheritance in the settlement business. It not only implements the set of guarantee settlement methods formulated by the original settlement center, but also takes new measures to strengthen the settlement function.

Group enterprises are located in all districts of the city. When the financial companies start business, they organize communication classes, equipped with motor vehicles, insist on daily collection, collect idle funds and improve utilization ratio.

Some financial companies receive orders through express companies.

The above practices are not economical and there are hidden dangers.

Two, there is no need to apply for the liquidation number: no settlement, where to talk about liquidation

The call for financial companies to join the PBC payment and settlement system is very high.

However, I really disagree with the finance company's application for joining the liquidation system.

We can give the settlement to the bank, and the finance company does not need to settle accounts. If there is no settlement, why do we need to apply for the clearing number?

There is a person who likes to gild the lily. When he asks for a snake, time and energy can meet his needs. When he is asked to paint thousands of snakes, he finds it difficult to add enough work. He wants a quick way to add it and requests relevant departments to give support.

In fact, the best way to solve this problem is not to gild the lily.

Three, there is no need to build a financial company system.

1, taking liberalism is a good choice.

Jobs's passage: "not everyone needs to grow their own food. Nor does everyone need to do their own clothes. We speak the language invented by others and use the mathematics invented by others.

We have been using other people's results.

It is a great thing to make use of human experience and knowledge to invent and create. "

Some financial companies spend a lot of money on building information systems.

It's ridiculous, using Microsoft's operating system, using IBM's servers, using ORACLE's database, using INTEL's processor...

How do you create your brand? You can't say that your name is your brand.

2, the way of thinking determines the way out.

Another point is building ideas. The first R & D cost of Apple Corp is only 1/10 of IBM. A good idea will save a lot of unnecessary investment.

Who can say that Apple's investment is not as good as that of IBM? We should change the traditional thinking that determines the advantages and disadvantages of information construction with input size.

In addition to our own changes, there are also some comrades of the banking regulatory bureau. They believe that to set up a financial company, they must pay a lot of money to buy a system like a bank. Many financial companies can not do so at the beginning of their establishment.

I hope some of the comrades in the banking regulatory bureau have changed their minds. The decisive factor for the establishment of financial companies is their capital concentration rather than the system they spend.

Our system has almost no cost, and is the safest and most efficient.

We make full use of the bank's cash pool system, and build our own financial system and business management system.

As long as the banking system is normal, it will not affect business.

3, the construction of the system should remain unchanged. The financial system and the business system generally do not change much. The settlement payment system is changing rapidly. The two systems should not be integrated into one system, otherwise they will be changed all the time.

If the settlement system that often needs upgrading is handed over to the bank, the financial system of the finance company need not be upgraded frequently.

At present, many financial companies are bookkeeping models: all the members in the group need to open a deposit account (virtual account) in a financial company, and open a basic account (real account) in a cooperative bank.

The flow of capital information of a member enterprise is carried out through a virtual account of a financial company, and the actual flow of funds is carried out through a real account opened in the bank.

Virtual accounts interact with real accounts in real time, and verify and supervise each other.

Real time linkage is not necessary, mutual verification and supervision is impossible, because data is linked together, how to verify the original document with copy data, mutual verification and supervision should be placed between enterprises and banks.

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