With the continuous development of market economy, more and more enterprises participate in market economy activities. However, in enterprises, there are some problems in the quality of accounting information, and accounting information is distorted. Therefore, enterprise managers should pay more attention to accounting information, formulate relevant policies, constantly improve the accounting information management system and improve the quality of enterprise accounting information. The application of enterprise accounting information system can help people finish their work quickly, reduce some manual calculation time and greatly improve work efficiency, but due to some internal control factors, it will have some impact on the development of enterprises. The author discusses the influencing factors of internal control of enterprise accounting information system, aiming at promoting the economic security of enterprises, and then promoting their economic development.
Keywords: hospital accounting information system; Enterprise internal control; Analysis of influencing factors
Analysis on the Role of 1 Internal Control of Enterprise Accounting Information System in Enterprise Development
In recent years, with the continuous reform of the market system, the management requirements for enterprises have become stricter and the supervision has been strengthened. The quality of accounting information has an important impact on the healthy development of enterprises. In view of this, the author conducts methodological research and effective analysis and research to ensure the quality of enterprise accounting information. Accounting information and function analysis; Accounting information is mainly based on the processing of various accounting data, which can provide valuable information for accounting management and enterprise management. For accounting information, it can timely reflect all the financial information that happened in the past, such as the income and expenditure, distribution and use of related funds, effectively manage the required directional information, such as analyzing various financial statements of enterprises, and help business leaders make decisions, so as to have a scientific formulation and planning for future development strategies. The quality of accounting information is not only of great significance to the development of enterprises, but also plays a corresponding information role in the formulation of national macroeconomic policies to a certain extent.
First of all, enterprises need high-quality accounting information to help them effectively manage their internal management level. They collect and sort out all the information of financial activities within the enterprise, systematically process the scattered information, and then pass it on to the management department. In addition, enterprise managers also need the help of accounting information when they find problems, make decisions and take measures, thus improving internal management. Finally, for the relevant state departments to study the strategies to improve the quality management of enterprise accounting information in the national economy, the formulation of regulatory policies also needs the role of accounting information. Through the accounting statements submitted by enterprises to the national tax authorities, we can get a general understanding of the financial situation of each enterprise; On the basis of analyzing and studying these accounting information, we can optimize the allocation of natural resources and economic resources. Because the convenience brought by informatization can help enterprises improve their work efficiency, it plays an important role in cost budgeting, capital utilization and risk assessment. There are many factors in the internal control of enterprise informatization system, which restrict the development of enterprise accounting informatization.
2 factors affecting the internal control of enterprise accounting information system
2. 1 The attitude of senior leaders is a very important factor. In an enterprise, the company's system, business objectives, enterprise profit indicators, and the application system of enterprise accounting are all decided by senior leaders. Therefore, the choice and application of accounting system also needs the control and influence of senior leaders. However, if the leadership of the enterprise is autocratic, it will be difficult for the enterprise to grow in size. Therefore, the leadership still needs to negotiate with senior managers on issues such as decision-making. If leaders attach importance to the establishment of enterprise accounting information system, then the enterprise accounting information system can be attached importance to and well established, but if leaders do not attach importance to the establishment of enterprise accounting information system, then the company's accounting information system can not be updated in time, which will also bring great inconvenience to enterprise accounting work. Therefore, among the internal influencing factors of accounting information system, the attitude of the top leaders of enterprises is a very important factor.
2.2 The quality of enterprise accountants is directly related to the application effect of information system. In accounting, accountants are the most important operators and practitioners. In the specific operation of the accounting information system, due to the low professional and technical level and professional quality of the staff, the mistakes in accounting work are the main reasons for the mistakes. Today, with the development of information technology, the development of information system requires the continuous improvement of the quality of accountants in order to be handy in accounting work. If they continue to explore the influencing factors of internal control of enterprise accounting information system and do not innovate, they will not be able to adapt to the development of society. Therefore, among the factors influencing the internal control of enterprise accounting information system, the personal quality of accounting personnel will also directly affect the application effect of information system.
2.3 The management of the accounting information system is not strict enough, which leads to the failure to observe the statutory rules and regulations in the accounting information system and the failure to strengthen the corporate culture. Some enterprises in our country, especially some private enterprises, do not strictly manage the accounting information system, do not operate strictly according to the operating requirements of the information system, can not abide by the statutory rules and regulations, and even have some violations of law and discipline. As a result, enterprises cannot manage according to the requirements agreed in the industry. A large part of the reason for this phenomenon is that the corporate culture cannot strengthen the sense of responsibility for employees, which leads to the failure to strictly implement the company's specific rules and regulations in the work, and also leads to such a situation in the accounting information system.
3 enterprise accounting information system internal control factors governance measures
3. 1 The communication between enterprise leaders and senior managers has played a very good role in the improvement of accounting information system * * * With the formulation of management strategy, senior leaders may not have professional accounting knowledge in accounting work, so in the management process of accounting information system, leaders should communicate with senior personnel who can master the specific work of accounting department, such as financial department manager and chief financial officer, so as to create more economic benefits as much as possible under the premise of maintaining the minimum profit of enterprises. As the saying goes, "when people gather firewood, the flames are high." If you only rely on leading yourself to make decisions, you will always avoid mistakes in corporate decision-making. With the consultation of * * *, we can consider all aspects, choose the most suitable application system in the application of accounting information system, and accurately calculate the cost, expense and profit, which will play a very good role in perfecting accounting information system. For example, some enterprises regularly organize communication meetings between superiors and subordinates and between peers, and integrate different people's ideas and strategies through forums. In history, there are many cases in which companies went bankrupt because of the arbitrary decision of leaders, and there are also cases in which enterprises are thriving because the management is good at communication, so the communication between leaders and subordinates or senior managers is extremely important.
3.2 Training accounting personnel to adapt to the development of accounting information system. Accountants should also be educated again. With the continuous development of information technology, accounting information system is constantly updated. Therefore, if accountants still stick to their original knowledge and don't update their self-knowledge system, they will fall behind the speed of information system update, resulting in being in a hurry when using the new system, unable to complete the task in time, and even making mistakes in their work, thus reducing work efficiency, making mistakes in calculating profitability or other calculations, and leading to the paralysis of the entire operating system of the enterprise. Therefore, enterprises can regularly train accounting personnel. Training is actually just a process of supervision. In the process of training, accountants can establish the idea of re-education and re-learning, so that they can make continuous progress and adapt to the development of enterprise accounting information system. For example, many enterprises will hold training courses regularly to organize accountants to learn their professional abilities and update their knowledge systems. Some enterprises will set up internal inspection teams to supervise and inspect their accountants regularly or irregularly, so as to ensure that accountants can keep up with the pace of social informatization development and will not have adverse effects on enterprises.
3.3 It is necessary to establish standardized rules and regulations, control and manage the operation of enterprises according to the rules and regulations, and strictly abide by the internal control of enterprise accounting information system during the use of the system. Strict and standardized rules and regulations must be established. Because you can't be Fiona Fang without rules. If an enterprise doesn't have its own rules and regulations and corporate culture, it's a mess, and it's impossible for Qi Xin to work together to maintain the development of the enterprise. In the accounting information system of enterprises, people with different responsibilities are responsible for different jobs, such as cashier, accountant, director and other staff in different positions are responsible for different jobs. Therefore, in the work, we must strictly abide by the rules and regulations, work within the scope of our own operation, and not exceed the work. We must establish a restriction system in the system, which requires the establishment of a special supervision department within the enterprise, which is supervised and managed by the supervision department. The internal standard of accounting system is an important factor for the stable operation of enterprise accounting. To maintain the stable development of enterprises, it is necessary to control and manage the operation of enterprises in strict accordance with rules and regulations.
4 conclusion
The stable development of enterprise accounting information system plays an important role in the overall development of enterprises. When controlling the internal accounting information system of an enterprise, we must link it with the actual situation of the enterprise and take internal control measures according to the specific situation of the enterprise, because the accounting information system is the soul of enterprise profit calculation. In the process of enterprise management, we should pay attention to the internal control of accounting information system and create economic benefits of enterprises. In a word, with the development of today's society, accounting management is of great significance in modern times. Therefore, we must vigorously ensure the quality of enterprise accounting information, in order to improve the accounting management ability of enterprises and actively promote the sustainable development of social economy.
Author: Xu Aifang Unit: Fujian Fu Wei Co., Ltd
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