新形势下通信企业财务风险管控研究
一、引言
一般来说,通信企业是指以提供固定或者移动电话、互联网通信服务为主的企业。随着技术的进步和人们生活水平的提高,通信服务在国民经济和社会发展中的地位越来越高,成为了影响和制约社会整体进步的重要因素。因此,通信企业在日常经营过程中,不仅要注重服务项目的创新和服务质量的提升,而且还要着力做好企业的财务风险管控工作,消除各种不确定因素,确保顺利收回预期的效益,并最终达成既定的发展战略目标。
通信企业在日常经营过程中面临的财务风险主要包括外部风险和内部风险两个方面,其中外部风险主要来自于市场经济和国家政策的发展变化,基础设施建设、社会通货膨胀、金融领域改革和国际环境变化等因素都可能对通信企业的经营管理造成影响;内部风险则主要是在通信企业自身的管理过程中,通信企业内部财务管理在管理内容、制度约束以及人员素质等方面的偏差都可能为企业带来潜在的财务风险。
当前我国的通信企业主要是集中在中国移动、中国联通、中国电信三家独大这样一个局面。移动、联通、电信都是特大型企业,均为境内外上市公司,其财务管理水平的优劣直接关系到公司治理的效果,但必须注意到的是,虽然企业规模庞大,但不存在多级分支机构,如省、市、县甚至到乡镇的财务管控。因此,有效地管控和规避财务风险是通信企业在激烈的市场环境中取胜的前提,也是现代企业管理的重要方面,必须从根本上加以重视。
二、当前我国通信企业在财务风险管控方面的主要问题
1、对财务风险管控的重视程度不够
财务风险是客观存在的,企业的任何经营行为都不可避免地会产生一定的财务风险。从我国各个通信企业的财务管理现状来看,对财务风险的客观性认识不足是一个较为普遍的问题,不少企业往往只是重视财务工作对于企业经营发展的保障职能,没有及时发现和清楚看到企业在日常经营过程中面临的各种潜在风险,这为通信企业自身的长远发展埋下了一定的隐患。当前我国通信企业对财务风险管控重视程度不够的问题主要表现为:企业管理层对财务风险缺乏足够的认识,只是看到了企业经营规模扩大带来的收益增长,并将其作为财务工作业绩的主要方面。然而,当前我国通信市场已经出现了供大于求的局面,人们对于通信运营商和通信服务有了更宽广的选择余地,通信消费不旺的现象越发严重,这些都是财务风险爆发的重要导火索。很多通信企业的管理者却没有及时看到这种变化,在管理手段上未能及时跟进,同时也没有很好地激发企业财务管理工作者的风险防控意识,使得财务风险管控环节越发薄弱。
2、财务管理制度不能满足现实要求
通信企业基础设施投资规模大、成本回收需要较长的运行周期、服务项目众多且存在时间较短,这些都是通信企业不同于其他企业的特点所在。因此,通信企业在财务管理上,必须科学地分析各种风险产生的原因,并有针对性地完善相应的财务管理制度。但当前我国通信企业的财务管理制度对于风险的分析、防控和评估等方面的关注度不够,缺乏一套行之有效的制度规定和约束。很多通信企业都建设有财务日常管控系统,用于管理企业的日常财务活动,但是与财务日常管控系统配套的操作流程、跟踪机制和补救措施却不够完善,对于各
个风险点的覆盖也不尽全面,对从海量的数据中揭示具体的风险难以起到支撑作用。另外,通信企业在内部检查制度方面仍有待完善,对于收入确认、收入资金稽核、成本核算、工程资产核算等大项工作检查落实不够具体,没有严格落实检查流程,往往是按部就班地当作例行性工作来开展,存在一定程度上的“走过场”现象,对于发现问题、解决问题起不到应有的作用。
3、财务管理人员的能力素质有待提高
通信企业属于信息含量高、技术更新快的知识密集型企业,对员工的能力素质有很高的要求,财务管理人员也必须具备相应的专业知识和实践技能,才能够胜任实际的管理工作。但从实际工作情况来看,当前我国通信企业财务管理人员能力素质不高的问题比较突出,在很大程度制约了通信企业财务管理工作质量的提高,影响了财务风险管控的水平。出现这种问题的原因主要有以下两个方面:一是财务管理工作专人负责制落实不够严格,对于相关岗位人员的从业门槛把握不严,存在其他岗位工作人员兼职的现象,这极大地影响了通信企业财务风险管控的正规化水平。二是对财务管理人员的再教育、再培训的工作做得不到位,财务管理工作人员的工作理念、知识水平和管理能力得不到与时俱进地提高,财务方式方法长期停留在传统水平上,对日常管理过程中出现的很多新问题缺乏创新性的解决措施,难以以一种创造性的思维开展工作,对于很多潜在的财务风险缺乏足够的敏锐性,影响了风险预警的准确性和时效性。
三、通讯企业财务风险管控的对策和建议
1、强化通信企业财务风险管控意识
通信企业属于资金密集型与垄断性的服务行业,企业发展需要投入大量的资金,用于加强基础设施建设,以便获得更大的发展机遇和发展空间。这种发展形势和经营行为本身就会产生财务风险,企业管理者必须有一个清楚的认识,防止盲目地追求经营规模和投资数量,应当提高财务管理活动的科学性,强化财务风险管控的常态化运行机制,从企业发展战略的大局着眼,科学地谋划企业财务管理和风险预警工作。一方面,要转变财务管理理念,切实革除以运营资金为中心的财务管理思想,将企业投资、筹资、资本结构、财务风险预测与控制及财务数据分析等方面的工作也纳入到财务管理活动的整体框架中来,为企业财务风险管控打下坚实的基础。另一方面,要加大宣传力度,使企业内部人员从上到下都对财务风险有一个清晰的认识,提高思想上的统一性,确定行动上的一致性,力争营造一种良好的风险管控内部环境,并将其上升到企业文化的高度,通过多种措施,固化成一种常态化的财务管理工作。 2、完善企业财务管理制度
财务管理制度的完善是确保财务风险得到有效管控的关键所在,也是当前我国通信企业需要重点加强的方面。首先,制定科学的财务风险管控策略。在投资决策管理上,针对国内金融市场存在的利率风险、外汇风险等内容,进行项目评价和预测,运用财务管理的相关方法,对投资项目的货币时间价值进行分析、预测、比较,从而选择最佳方案。在融资决策管理上,选择正确的、适合自身发展的融资渠道,做好充分调查、研究工作,切实避免决策上的盲目性,以企业的长远发展和大局利益为根本出发点。在集约化财务管理上,通信企业必须逐步实现集中资金调度权、资产处置权、收益分配权等,建立完整的利润分配制度,促使各地分公司成为收入和成本中心,提高财务管理工作的灵活性,增强抵御风险的能力;进而
加强企业财务管理体制由分散型向集中型的转变,精化管理层次,提升财务管理层次,提高企业财务管理水平,并最终消除和避免企业财务管理活动中潜在的风险。其次,加强企业内部检查工作,严格落实各项风险管控工作。重点是要对员工是否严格遵循客户服务准则、财务人员有无舞弊现象等进行检查,并将这种内部环节作为一个动态发展的过程,做到实时跟踪、实时反馈。最后,要完善财务日常管控系统,强化对财务风险的分析和管理工作,对重要风险实行派单处理,跟踪活动效果。同时系统需具备对日常会计核算质量的及时校验、自行纠错、实现月末关账前系统强制整改的逻辑设置功能。
3、提高财务管理人员能力素质
信息技术日新月异,带动了通信行业的快速发展,同时也对通信企业财务管理人员的能力素质提出了更高的要求。通信企业必须从多方面出发,着力提升企业财务管理人员的工作能力和风险意识。一是要加强企业财务管理人员的再教育和再培训,可派人员到外部学习,聘请专业讲师到企业进行集中培训,企业组织相关有成就人员进行经验授课。努力引导和鼓励企业财务管理人员积极学习新的理论知识、管理方法和操作技能,更新自身的管理理念,从工作实际出发,认识到自身能力上的缺陷,并有针对性地提高和改进。二是要严格控制财务管理人员的从业门槛,不仅要具备一定的专业知识背景,而且应该重点对从业人员的工作能力和处理经验上做出考核和评价,并将考核评价的结果与考核对象的收入水平、个人发展等直接联系起来,确保考核工作起到行之有效的促进作用。对于不能适应和满足现代财务管理工作要求的人员,要调离财务工作岗位,确保企业财务管理和风险管控的质量。三是要强化对于各种信息化手段的掌握,综合运用计算机软件、数学建模等手段来科学预测和分析企业所面临的各种潜在财务风险,提高工作的效率和质量。
四、结论
通信行业在我国拥有庞大的消费群体,对人们生活和社会发展起着不可替代的重要作用,这些都为通信企业的发展提供了良好机遇和上升空间。通信企业在发展过程中,应该在积极扩展业务领域、提高服务质量的同时,坚持做好财务管理工作,严格落实风险预警机制,充分借鉴国际上先进的管理方法,并结合自身发展实际,探索出一条科学合理的财务风险管控制度,促进企业实现可持续发展。
I. Introduction
Generally speaking, the communication enterprise is refers to the enterprise which provides the fixed or the mobile telephone, the Internet communication service primarily. With the progress of technology and the improvement of people's living standard, communication service is becoming more and more important in the national economy and social development, and it has become an important factor to affect and restrict the overall progress of the society. Therefore, corporate communications in the ordinary course of business, not only to focus on service innovation and service quality improved, but also focus on doing a good job of enterprise financial risk control, eliminate all kinds of uncertain factors, ensure successfully recover the expected benefit, and reach a the development of strategic objectives.
Corporate Communications in the ordinary course of business facing the financial risk mainly includes two aspects: external risks and internal risks and the external risks mainly from on the development of market economy and national policy changes, infrastructure construction, social
inflation, financial sector reform and international environment changes, and so on factors may influence the management of communication enterprise; internal risk is mainly in the process of communication www.qdvacuum.com www.wxjy568.com www.zuoxuanroujian3.com enterprise's management and deviation of the communications enterprises internal financial management in terms of content management, institutional constraints and the quality of personnel and so may bring potential financial risks for the enterprise.
At present, our country's telecommunication enterprise is mainly focused on China Mobile, China Unicom, the China Telecom three independent such a situation. Mobile, China Unicom, Telecom is an oversize enterprise, both for domestic and foreign listed companies, the financial management level is directly related to the effect of corporate governance, but must pay attention to is, although a huge scale enterprises, but not in the presence of multiple branches, such as the provincial, city and county to the township financial management and control. Therefore, effectively control and avoid financial risk is the premise of the communication enterprise to win in the fierce market environment, and it is also an important aspect of modern enterprise management, which must be paid more attention to.
Two. The main problems in the financial risk management and control of the communication enterprises in our country at present
1, the importance of financial risk management and control is not enough
Financial risk is an objective existence, any business behavior of the enterprise will inevitably produce certain financial risks. From the point of view of the status of financial management of communication enterprises of our country, the objectivity of the financial risk awareness is the lack of a more general problem, many enterprises often only focus on financial security functions for business development, lack of timely discovery and clearly see the potential risk facing enterprises in the ordinary course of business, which communication enterprise's long-term development has laid down the hidden danger. The current Chinese communication enterprises financial risk management and control of attention degree is not enough for the main problems for: enterprise management on financial risk lack enough understanding, just to see the business scale expanding the benefits of growth, and as the main aspects of financial performance. However, the Chinese telecommunication market there have been supply exceeds demand situation, people for telecom operators and communication services with wider choice, not busy consumer communications more serious phenomenon, these are important fuse of the outbreak of the financial risk. Many communication enterprises managers but not in time to see this change, in the management failed to timely follow-up, and there is no good to stimulate enterprise financial management worker awareness of risk prevention, making financial risk control links increasingly weak.
2, financial management system can not meet the requirements of the reality
The large scale of infrastructure investment, the cost recovery need a long operation period, the service projects are numerous and have a short time, these are the characteristics of the communication www.xueyuanpai.net www.gu6e.com enterprise is different from other enterprises. Therefore, the communication enterprises in the financial management, we must scientifically analyze the causes of various risks, and targeted to improve the corresponding financial management system. But at present, the financial management system of the communication enterprise in our country is not enough for the analysis, prevention and evaluation of risk, lack of a set of effective system regulation and restriction. Many
communication companies are building daily financial management and control system, for enterprise management of daily financial activity, but with daily financial management and control system supporting operation process, tracking mechanism and remedial measures are not perfect, for each risk point coverage is not comprehensive, from massive data reveal specific risk is difficult to play a supporting role. Also communication enterprises in the internal inspection system remains to be improved, for income, capital income audit, cost accounting, Engineering Asset Accounting Confirmation and other items of work check implement is not specific enough, did not strictly implement the inspection process, often is step by step as a routine work, there is a certain extent "across the field" phenomenon, to discover a problem, solve the problem to its due role.
3, the ability and quality of financial management personnel to be improved
Communication enterprise belongs to the high information content, technology updates fast knowledge intensive enterprises, the quality of staff's ability to have very high requirements, financial managers must also have the corresponding professional knowledge and practical skills, can be competent for the practical management work. But from the point of view of practical work, presently, the Chinese telecommunication enterprise financial management ability is not high, the problem is more prominent, to a large extent restricts the improvement of the quality of financial management of communication enterprises, affecting the level of financial risk management and control. The reasons for this problem are mainly the following two aspects: first, the financial management of the person responsible for the implementation of the system is not strict.