Financial accounting personnel should include chief accountant, chief financial officer, financial manager, chief accountant, bookkeeper, financial analyst, cashier and some internal auditors. Financial accounting institutions mainly refer to the post responsibilities and department settings of enterprise financial accounting. For example, the chief accountant's office, finance department, accounting department, audit department, etc. Financial and accounting institutions are departments that manage financial and accounting work, not just places where financial and accounting personnel work. Financial management system includes business operation rules, internal control system and other comprehensive management systems. It is the chain of enterprise currency flow, the constraint mode of enterprise entity operation, and the software system for financial accounting personnel, financial accounting institutions and other hardware to operate normally. Enterprise accounting policy refers to the norms and strategies of financial management and accounting carried out by enterprises, including cost accounting methods, valuation, depreciation, expense standards, related transactions, tax planning, etc. At present, the main problems existing in the financial management system of enterprises: every company boss thinks that financial management is very important and thinks that he pays enough attention to finance; However, how to pay attention and what to pay attention to are often vague. Some are hard enough in hardware such as "people" and "institutions" and not hard enough in software such as "systems" and "policies"; Some software and hardware are not hard enough, so paying attention to financial management has become a slogan. First, business leaders often only pay attention to the management of "money"; I think that if you manage the cash and checks in the safe, you will manage the finances. Compared with all the assets of an enterprise, the cash and checks in the safe are only a small part, and the credit management of inventory, fixed assets, accounts receivable and intangible assets should be the focus of management, which is the relationship between sesame and watermelon. Second, only trust relatives, not others. Because finance involves important business secrets, it is reasonable to trust relatives to some extent, but it is not long-term; Because relatives are not necessarily the most capable and responsible people. In addition, it is often human nature to have different psychological changes in the face of wealth; Cases of husband and wife turning against each other and brothers becoming enemies abound. They think that they are the safest chain and are generally the most prone to risks. Third, some business leaders think that the financial problems of enterprises are accounting problems, but they are not. Both the company law and the accounting law clearly stipulate that the legal representative of an enterprise is the first responsible person, and all accounting responsibilities are first of all enterprise responsibilities; All the company's financial problems are the company's problems, not just the financial department's problems. Fourth, only the function of accounting is emphasized, but the function of financial accounting participating in management is not emphasized. At present, it is generally believed that the function of accounting is accounting and supervision, but most business owners are concerned about the results of accounting, and the so-called supervision work is basically not carried out. Accounting and supervision are both after-the-fact work, which shows what we have done before; But what to do in the future, how to do it, and what is the best, the accountant hardly considers it. Fifth, we don't pay attention to the study of enterprise accounting policies, which is also lacking by many entrepreneurs and accountants.