[财务管理]安永-财务管理最佳实践-财务报告英文.docx

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1、RecordtoReportTheExecutiveBoardisresponsiblefortheconduct,operationalandfinancialperformaneeofanorganisation.Theseresponsibilitiesaredischargedby:■clearlystatingtheshortandlongtermobjectivesoftheorganisation;■clearlystatingthepolicyguidelineswithinwhicht

2、heyexpectmanagementtooperate;■definingthesystemforensuringthatmanagementactsinaccordancewiththeBoardsdirection;and■definingproceduresformeasuringtheextenttowhichprogresstowardscorporateobjectivesisbeingachieved・1.1ThevalueofinformationInorderfortheBoardt

3、obeabletofunctioneffectively,informationiskey.ABoardwhichoperateswithinsufficientorinaccurateinformationwillbeunabletomonitortheorganisationeffectivelywithdecisionmakingbeingbasedonflaweddata.Underthisscenario,thereisasignificantriskthattheorganisationwi

4、llfailtomeetitslongtermobjectives・PostEnron,Qwest,WorldCometcExecutiveBoardscannotfailtoappreciatethattheirreportingimpactsnotonlyontheperformanceandfutureoftheirownorganisation,butcapitalmarketsasawhole・Highquality,transparentreportingwhichisbasedonrele

5、vantfinancialandnon-financialvaluedriversiscriticalfordrivingcorporateperformanceaswellrestoringconfideneeinthemarkets.Thefirststeptowardsachievingthisistoimplementaframeworkofmanagementreportingwhichisbasedontimely,relevantandaccurateinformation.Thiswil

6、lenableeffectivedecisionmakingaswellasmeetingtheneedsofexternalstakeholders・1.2ScopeofRecordtoReportThescopeofthispaperisthefinancialandnon-financialreportingresponsibilitiesoftheCFO/FD.Assuchitcovers:■Section2:Board/Divisional/costcentrereporting(alongw

7、ithapplicationofBusinessIntelligeneetechniques)■Section3:Generalledgerandthechartofaccountsstructure■Section4:Monthendcloseandconsolidationprocesses■Section5:StatutoryreportingThepaperdoesnotcoverthereportingresponsibilitiesofotherOperationalExecutives(e

8、g.Sales,Logistics,CRM,Marketing,HRetc).2Managementreporting2.1ThepurposeofmanagementinformationThepurposeofmanagementinformationisto:monitorprogressagainstcorporateobjectivesandplans■identifyactionsrequiredwhereactualperfo