目前大部分企业都存在结算资金占用大、风险大、沉淀大等问题,严重困扰着企业的正常经营,制约了企业的发展,同时也引发了我对以下存在问题的思考。一、重财务、总经理审批的责任,轻建立客户资信资料的管理做财会工作的都很熟悉,企业领导大会小会都强调财会要把好关,许多企业也制定了一些审批权限,但为什么在实际运作过程中效果并不理想?许多职工怪财会人员把关不严,财会人员觉得很委屈。理由:第一,有些资金的审批,金额大或财务认为风险大的,业务往往找总经理签名同意。第二,发生业务需资金审批时,对方客户的任何资信资料财会部门都没有,仅凭业务员提供的合同书 At present, most enterprises have problems such as large settlement funds, large risks and large deposits, seriously disturbing the normal operation of the enterprises and restricting the development of the enterprises. Meanwhile, they also give rise to my thinking on the following problems. First, the financial, the general manager of the responsibility for approval, the establishment of customer credit information management to do all the accounting work are familiar with the small meeting of business leaders stressed that the accounting should take a good pass, many companies also set some approval authority, but why In the actual operation of the process is not ideal? Many workers blame the financial accounting staff, accounting staff feel very aggrieved. Rationale: First, some funds approval, the amount of large or financial risk, the business often find the general manager signed the agreement. Second, the business needs approval of funds, the other customers any credit information accounting departments are not, only by the clerk contract