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财务管理视角下的企业营销策略 - 北京代理记账

财务管理是会议生活管理的重要内容,会议所有的活动安排、人员调配都可能牵涉到 费用问题。财务管理如果出现问题,轻则造成收支不平衡,结余或亏欠太多,留下诸多”后 遗症”;重则影响到会议的进程,乃至会议的效果。因此,会议财务管理要安排专人负责, 中型以上会议,还要由专门的财会人员从事财务管理。

会议财务管理要遵照以下原则:

(-)遵守制度,严格手续

这是会议财务管理最基本的原则。从事会议财务管理的人员要遵守国家相关的企事业 单位会计准则和会计制度。会议经费要按有关规定申报,收取会议费的数额要经过研究以 及有关负责人的批准,收费要开具正式发票,支出也要有正式的单据,发放补贴、支取现 金要填写现金领取单。此外,对购买物品的数量、金额要认真核实,避免款、物不符。

(二) 量入为出,收支平衡

会议经费的收入来源,通常有上级拨款、本部门专项经费、企事业单位赞助,以及收 取会议费等。财务管理人员要根据收入和各项活动支出做好预算,并严格按预算支出费用, 做到收支平衡,避免入不敷出,或当用不用,结余太多。

为了保证经费收支条理清楚,会议财务管理人员可建一临时性的账目,待会议结束, 结算清楚后,按有关财务管理的规定报账。

(三) 精打细算,厉行节约