◆ Strengthen the standardization of accounting statements

For example, when an enterprise borrows from a commercial bank for financing, the bank will decide the loan amount based on the accounting statements of the enterprise. Therefore, whether an enterprise can clearly display financial information such as net assets, profits, and cash flow in its accounting statements will have a direct impact on the financing results.

In addition, corporate investors also attach great importance to accounting statements, and they will make investment management decisions based on the audit and evaluation of accounting statements by professional institutions. If the results of the audit and evaluation do not meet expectations, investors will not only not make additional investments, but may also reduce their shareholdings. Judging from many practical cases, the problems in the accounting statements of Chinese enterprises mainly include the following points:

(1) The enterprise falsifies the balance sheet data.

(2) The time span of accounting statements is short, which is difficult to provide valuable reference information for enterprises.

(3) The asset-liability ratio of enterprises is high, which affects the confidence of investors.

(4) The transparency of major income and expenditure matters of enterprises is low.

(5) The reference value of accounting statements to investors' investment is low.

Therefore, combined with the above problems, it is necessary to optimize and improve a series of problems in the accounting statements of enterprises.

◆ Strictly review and evaluate financing plans

After the enterprise formulates the financing plan, it is necessary to conduct a strict review and evaluation of the financing plan. The evaluation focused on ensuring a balanced financing and redirecting more resources to priority projects. From the perspective of the actual development of enterprises, enterprises should carry out scientific and reasonable planning on the scale of financing, the use of funds, the duration of financing, cost control, etc., standardize the financing procedures and avoid the waste of funds. In practice, enterprises can review the financing plan from several aspects shown in Table 1-3.

◆ Do a good job in the comprehensive training of accounting personnel

The implementation of systems and management tools inevitably requires the strong support of relevant personnel. Accounting personnel are the main person in charge of enterprise financing management, and comprehensive training is carried out for accounting personnel, so as to improve their professional level and comprehensive quality, so that they can master the relevant laws and regulations of financial management, enhance their risk awareness, and establish a sense of responsibility, which has a very positive impact on strengthening the financing management ability of enterprises.

Cultivating the professional ethics of accounting personnel is an important part of the comprehensive training of accounting personnel, to improve the legal awareness of accounting personnel, so that they can actively assume corporate and social responsibility, ensure the standardization of corporate accounting work, regularly carry out self-reflection and summary, and at the same time constantly improve their knowledge level and business ability, good at observation, while avoiding some potential financing risks, the development of financing risk emergency mechanism, so as to minimize the negative impact in the event of an emergency.