Accounting, also known as accounting reflection, reflects the financial movement of accounting subjects with money as the main measurement means. It mainly refers to the after-the-fact accounting of the economic activities that have occurred or been completed by the accounting entity, that is, the general term for bookkeeping, accounting and reimbursement in accounting work. Reasonable organization of accounting statements is an important condition for doing a good job in accounting, which is of great significance for ensuring the quality of accounting work, improving the efficiency of accounting work, preparing accounting statements correctly and timely, and meeting the needs of relevant accounting information users.

Scientific and reasonable accounting can accurately and timely reflect the production and operation of enterprises and provide reliable basis for enterprise leaders to make various decisions. But at present, there are a series of problems that cannot be ignored in manufacturing accounting in China. It is imperative and urgent to solve these problems and promote the rapid, stable and healthy development of China's manufacturing industry.

Keywords: manufacturing industry; Accounting management; accounting

I. Introduction

With the continuous development of the socialist market economy, the scale of China's manufacturing industry has been expanding, which has made great contributions to the sustained progress of the national economy. Accounting is one of the important problems that manufacturing industry must face. Scientific and reasonable accounting can accurately and timely reflect the production and operation of enterprises and provide reliable basis for enterprise leaders to make various decisions. However, at present, there are a series of problems that cannot be ignored in manufacturing accounting in China.

Second, China's manufacturing accounting problems

2. 1 The accounting foundation is relatively weak.

The problems in this respect are reflected in three aspects: first, the accounting information is not standardized, because the original accounting information comes from all departments of the enterprise, so it must be timely, complete and true, but at present, the accounting information provided by many departments is not standardized and incomplete, and some key information is always omitted, such as invoices for office supplies; When returning goods, the receipt of the other party was not obtained; Secondly, the enforcement of rules and regulations is obviously insufficient. At present, manufacturing enterprises have formulated some accounting management systems, internal audit systems and internal audit systems. According to the relevant national laws and regulations, but these systems are often a mere formality and have not been implemented; Third, the overall quality of accountants is not optimistic. Some accounting personnel in manufacturing industry are not satisfactory in professional quality and theoretical level, and they also lack the initiative to learn. It is difficult for economic business to make accurate business judgment in time, which leads to repeated prohibitions.

2.2 Internal control and supervision need to be improved.

First, the governance structure of manufacturing enterprises is not reasonable enough. For example, the shareholders' meeting, the board of directors and the board of supervisors have not formed a reasonable balance mechanism between powers and responsibilities, which leads to the shareholders' meeting becoming a mere formality, the board of directors having no independence, and the board of supervisors playing a weak role, which provides the soil for accounting fraud and fraud, directly affects the accounting quality and seriously hinders the sustainable development of enterprises; Secondly, the implementation of the internal control system is not enough, and measures are often taken to remedy problems, which leads to the risk of accounting information distortion; Third, internal supervision is insufficient. Although the manufacturing industry has realized the importance of establishing internal accounting supervision, there are some problems in the specific implementation, such as the mismatch between the post separation system and the collective decision-making approval system, which makes it difficult to give full play to the accounting supervision function.

2.3 The cost accounting method is backward.

First, the concept of cost accounting is not advanced enough. The leaders of many manufacturing enterprises believe that as long as the manufacturing cost of products is low, they can get considerable economic profits, so they pay attention to the elastic resource consumption in the manufacturing process of products, that is, they only pay attention to the accounting of direct materials, manufacturing expenses and labor costs, while ignoring the manufacturing process before and after production; Second, the cost accounting method is not scientific enough. The traditional cost calculation method of manufacturing enterprises is to combine different cost objects to see the specific expenses generated in the production process. Direct material cost and labor cost are generally directly included in product cost, so this cost accounting method does not consider non-financial variables and product personalization, which may lead to distortion of accounting data; Third, accounting time lag. Many manufacturing enterprises have not fully realized information management. After the business manager reports the original accounting vouchers and basic financial data, the competent leaders of all departments will examine and approve them step by step. In this way, the business of an enterprise can usually be transmitted to the financial department after a period of time, which leads to the failure of the financial department to confirm and record the economic business information in time, which may have an adverse impact on the decision-making of the enterprise.

Third, measures to improve manufacturing accounting

3. 1 Further strengthen the basic accounting work.

First, standardize the accounting behavior of manufacturing industry. The manufacturing industry should clarify the use methods of various bills, establish a strict and effective voucher audit system and put it into practice to ensure the integrity and authenticity of original vouchers and prevent the occurrence of accounting information distortion. Second, resolutely implement the accounting implementation supervision system. In order to make the accounting work run smoothly and effectively, it is necessary for manufacturing enterprises to set up special internal audit departments, formulate scientific and effective audit plans and assessment indicators, find the problems existing in the production and operation of enterprises at the first time, and take timely measures to solve them. Take the appointment of accounting personnel seriously, do not take up their posts without accounting certificates, regularly assess the employees who take up their posts, and take certain reward and punishment measures. Third, strengthen the education and training of accounting personnel. It mainly trains accountants in basic knowledge and business skills. The teaching method can be an organic combination of classroom teaching and case teaching. Teachers arrange some representative audit cases for accountants to discuss, get inspiration from them and improve their ability.

3.2 Further improve the internal control and supervision mechanism.

First, improve the corporate governance structure. It is very important to improve the scientific corporate governance structure. The manufacturing industry should clarify the rights and responsibilities of the shareholders' meeting, the board of directors and the board of supervisors in the operation of enterprises, and form a mechanism of division of responsibilities and checks and balances of power. It is necessary to set up internal functional departments to realize the separate operation of incompatible positions and prevent excessive concentration of functional power. Only by realizing mutual restraint can accounting fraud be fundamentally prevented. Second, strengthen the internal supervision mechanism. The manufacturing industry should set up an internal audit department independently, so that it is not attached to other departments, and give it certain powers, so that it can exercise its audit authority independently. It must be pointed out that audit members should have noble professional ethics and professional ability, be able to calmly deal with accounting problems in the process of enterprise production and operation, and put forward constructive suggestions to improve accounting problems in manufacturing industry, so as to make suggestions for the normal development of enterprises. Third, strengthen the implementation of the internal control system. If the system is not put into practice, it is tantamount to "an armchair strategist". Therefore, the manufacturing industry should strictly implement the accounting system control system, financial protection control system and performance appraisal system. And bring the performance of all employees into the performance appraisal system to provide basic support for internal control.

3.3 Further strengthen cost accounting management.

First of all, establish a brand-new concept of cost management. The manufacturing industry should realize that the cost accounting in the new era is not limited to the manufacturing cost, and all the costs consumed in the actual production and operation of products should be included in the accounting system, and a comprehensive cost management should be firmly established, including not only the manufacturing cost of products, but also the R&D and design costs, production preparation costs and after-sales service costs. Only by comprehensive consideration can we objectively judge the profitability of products. Second, choose an effective cost accounting method. The traditional cost accounting method has been eliminated by the market. Activity-based costing can be introduced into manufacturing industry. Activity-based costing emphasizes the direct and indirect costs of enterprises, including sales expenses and management expenses, as well as financial variables such as labor hours, equipment hours and production batches, as well as non-financial variables such as quality inspection time and product transportation distance, which can make the cost accounting of manufacturing industry more accurate. In order to implement the cost accounting method efficiently, the manufacturing industry should strengthen the informatization construction, reduce the workload of accountants and realize the rapid data transmission. Third, build a cost responsibility system. The manufacturing industry can decompose the overall cost goal of an enterprise step by step, divide it into specific and effective sub-goals and then distribute them to various departments. All departments should formulate effective cost control measures to ensure the smooth realization of the target cost. The manufacturing industry should also compare and analyze the specific data of actual cost accounting with the implementation status of target costs of various departments, find out the reasons for the differences, and then take measures to solve them.

Four. conclusion

Under the new situation, the importance of strengthening manufacturing accounting is self-evident. The manufacturing industry should dig out the problems existing in accounting work and take targeted measures to solve them, so that the manufacturing industry can make greater contributions to the development of the national economy.

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