On The Accounting Internal Control System Of Enterprises

< p > the effective operation of accounting system is inseparable from a sound and effective internal control mechanism. Internal control is a series of control methods, measures and procedures formulated and implemented to improve the quality of accounting information, ensure the safety and integrity of assets, ensure the implementation of relevant laws, regulations and rules and regulations. Under the condition of market economy, only by establishing and improving the internal control of accounting can we improve the quality of accounting and better realize the functions of accounting participation in decision-making. Only in this way can we plug all kinds of loopholes and protect the safety and integrity of property and materials. Only in this way can we establish a scientific post responsibility system, improve work efficiency and management level, and improve the quality of accounting work so as to ensure the implementation of the accounting law, enterprise accounting standards, and accounting computerization standards. Perfecting internal control system is the inherent requirement of establishing modern enterprise system. < /p >
< p > < strong > 1. At present, the problems existing in enterprise internal accounting < a href= "//www.sjfzxm.com/news/index_c.asp > > control system < /a > < /strong > /p >
< p > (1) lack of internal accounting control consciousness. The foundation of internal accounting control in Chinese enterprises is relatively weak. Managers of some enterprises do not attach enough importance to the establishment of internal control system. Most of them do not follow the rules. They emphasize the flexibility of specific problems, make the internal control system formality, and the internal control of enterprises is out of control. < /p >
< p > (two) did not establish a scientific and perfect internal accounting control system. At present, although internal accounting control is established in Chinese enterprises, it is generally lack of scientific and systematic nature. First, the lack of foresight in the external environment and economic business leads to lagging management, so that the internal accounting control has lost its soundness. Two, the emphasis is placed on ex post control, usually after the violation of discipline. Only three attempts to block or punish the internal accounting control. < /p >
< p > (three) < a href= "//www.sjfzxm.com/news/index_c.asp" > accounting personnel < /a > overall quality is not high. At the present stage, the overall quality of Accountants in our country is not high, mediocre, mediocre, and stick to the rules. They can not find problems in financial management and analyze the reasons. Without paying attention to the learning and updating of knowledge, lack of modern management knowledge, and lack of learning and computer management tools, some accountants are not strong in supervision consciousness, weak in concept of law, lack of occupational risk awareness, poor in professional judgement and poor in self-regulation, and affect their accounting supervision function. < /p >
< p > (four) inadequate supervision and inspection of internal accounting control. The implementation of the system must be supervised. Accounting control and supervision mainly include two aspects: on the one hand, internal supervision; a considerable number of enterprises have not yet established internal audit institutions, and there is no necessary supervision among functional departments and posts. The internal audit institutions have failed to play their due role. On the other hand, external supervision has been formed, and external supervision system has been formed, including government supervision and social supervision. Some supervision has not been carried out according to the set goals, some even start from the local and departmental standards, aim at balancing budgets and revenue generation, break through the red line of system law, and find that problems are not corrected in time, resulting in serious weakening of supervision. < /p >
< p > < strong > two, perfecting the measures < < a href= > //www.sjfzxm.com/news/index_c.asp > > internal accounting control > /a > < /strong > /p >
< p > (1) master and apply the internal accounting control method < /p >
< p > 1, incompatible duties are separated from each other. According to the principle of separation of incompatible duties, the units are required to set up accounting and related posts reasonably, define their responsibilities and powers, and form mutual checks and balances mechanism. The separation of incompatible duties mainly includes: separation of authorization from business management, separation of business management from accounting records, separation of accounting records from property custody, separation of business management from business audit, authorization approval and separation of supervision and inspection. When granting a department or a person a specific duty, it must expand its power in its activities accordingly. A person who has power and responsibility is responsible for the management and custody of his duties, and can not serve as a bookkeeping officer at the same time. < /p >
< p > 2, management personnel must do business within the scope of authorization. The authorization and approval unit explicitly stipulates the scope, authority, procedure and responsibility of the authorization and authorization related to the accounting and related work, and the managers at all levels must exercise their functions and responsibilities within the scope of authorization, and the personnel in charge must also handle the business within the scope of authorization. The approver shall strictly examine and approve the authority within the scope of authorization in strict accordance with the authority of authorization and approval, and shall not exceed the authority of examination and approval. The person in charge shall conduct business within the scope of his duties in accordance with the approving opinions of the approver. < /p >
< p > 3, effective accounting system. Accounting system refers to the methods and records established by enterprises in order to aggregate, analyze, classify, record and report business transactions and maintain accountability for related assets and liabilities. An effective accounting system should be able to accomplish the following points: confirm and record all real transactions of enterprises; describe transactions in a timely and detailed manner so as to make proper classification of transactions in accounting statements; correctly measure the value of transactions, so as to record their appropriate monetary value in accounting statements; determine the duration of transactions; and disclose transactions and related matters in the accounting statements fairly. < /p >
< p > (two) improve the internal accounting control system of enterprises < /p >
< p > 1, establish monetary fund management system. Monetary capital is the asset with the strongest liquidity and the only asset that can be converted to any other type of assets. Therefore, the goal of controlling monetary funds is to ensure the safety and integrity of monetary funds. < /p >
< p > 2, establish asset management system. It refers to various methods and measures adopted to ensure the safety and integrity of enterprise assets. It is necessary to control asset safety for cash, bank deposits, inventory and fixed assets. (1) to seize the purchase and acceptance of fixed assets; second, to measure the value of fixed assets; third, to seize the internal transfer, external lease and disposal of fixed assets; fourth, to fix the repair and repair of fixed assets; (5) to check the fixed assets; to grasp the document control of inventory receipt and storage; to implement the check and check of inventory documents; and to strengthen the quality control of personnel in warehousing, transportation and other links. < /p >
< p > 3, establish the internal audit supervision system of enterprises. In the process of modern enterprise management, internal auditors are given new responsibilities and missions. The role of the auditing department is not only to monitor whether the internal control of the enterprise is being carried out, but also to become a consultant for the design of the internal control process. It is suggested that managers should establish a healthy and active organizational culture so that employees can consciously put their work principles and professional ethics in the first place. < /p >
< p > (three) strengthening internal environment construction. < /p >
< p > accounting control as a system or mechanism is inseparable from the existing environment, and under different circumstances, the degree of accounting control function is not the same. The effectiveness of accounting control depends to a great extent on the importance of internal management control by the unit management and the influence of employees on internal accounting control. It is the basis and guarantee for the establishment and operation of a fully effective internal accounting control system. Therefore, we should gradually realize that the internal environment is also an integral part of internal accounting control. The profound lessons of many cases also warn us that the occurrence of the case is not without system, but that the system has not been truly implemented. The reason why the system is difficult to implement is that there is no good environment to restrain human behavior and prevent human moral hazard. Therefore, the internal environment is the foundation, we must start from creating a good environment, advocating risk management culture, enhancing staff's honesty and morality, and penetrating risk management consciousness to every employee, every department and every post, so that risk consciousness will penetrate into the hearts of the people. At the same time, we should emphasize the participation of all staff, shape the corporate culture, and form a good internal environment atmosphere. < /p >
< p > (four) strengthen network security control. < /p >
< p > with the rapid development of network technology, we should strengthen the control of network security. We should take precautions against all levels of the entire financial network system (network platform, operating system platform, application platform), and establish a comprehensive multi-level security system. Network security indexes include data confidentiality, access control, identity recognition and so on. In view of these aspects, some security technologies can be adopted, such as data encryption, access control, digital signature, tunnel technology and so on. < /p >