Financial Diagnosis Of China OLD-Brand-Tianfuhao Company

As a important part of enterprise management, Financial management is relevant to the capital acquisition and using effectively work. The target of finance management is decided by the general aim of enterprise, which is subjected to the concrete characteristics of the finance management. The enterprise finance diagnosis becomes one of the core contents in the business enterprise management gradually. According to finance management activity of the inside logic, and through analysis the possible factors impacting finance management then resolve the problems inside itself, the enterprise finance diagnosis can make the finance management optimized and realize the target of enterprise development stratagem. With "China Old-Brand" Beijing Tianfuhao Food Company as a research object, which is created in Qianlong era of Qing Dynasty (1738), we carried on financial analysis and diagnose, and put forward finance optimal scheme to realize the target of the company.Under the research method of system management, the company finance management is fallen into two aspects, which are the behavior management and value management. The writer considers that the successful finance management must be avoiding subjectivism of the management personnel. The behavior management emphasizes the management of rule system, which is divided into two levels. The first level is the base of the financial management, including accounting control system and the business circulation control system. (1) Accounting control system: Whether or not the accounting organization realize the control target of the accounting operation and accounting quality, and whether or not the accounting information system is able to control the economic affairs and operating circulation. (2) Business circulation control system: according the business circulation and from the analyses to the "risk point" which latently make loss to the company, the base of the financial management is diagnosed and optimized, so a favorable platform of financial management is established. The second level is management control, which includes optimizing the financial analyses function and establishing total financial budget system. By diagnosing financial analyses function of the financial system of the company, we try to acquire the guideline system of the finance analyses and to establish early-warning system, so as to supervise the financial affairs dynamically. The total financial budget system is the first of the entire optimizing scheme, which is the guarantee of the realization of the optimizing scheme. Because the financing management of Tianfuhao is fallen behind, so the behave management is emphasized in the thesis. Moreover, because the more higher level financing management, value management, of Tianfuhao has hardly concerned, the thesis propose the financial policy to resolve the possible problems of the capital structure and increment management of the value management, with the expectation of more maturity of financing management to adapt the company development.