I. Problems and Countermeasures of Enterprise Accounting Internal Control Abstract: Strengthening enterprise accounting internal control is of great significance to the long-term development of enterprises. However, judging from the current situation of enterprise development in China, most enterprises have a very weak sense of internal control, a very low degree of informatization and a low quality of internal personnel. Based on this, we should design a scientific and reasonable accounting internal control system, analyze and study the problems existing in enterprise accounting internal control, and put forward corresponding solutions.
Keywords: enterprise accounting; Internal control; Problems; Countermeasures
1, the definition and significance of enterprise internal control
The definition of 1. 1
The internal control of enterprise accounting mainly refers to the organizational behavior norms and control measures formulated by the enterprise financial department to protect the safety of enterprise assets, realize the effective operation of various business activities and improve the quality of enterprise accounting information.
1.2 meaning
First of all, enterprise accounting control has effectively improved the operating efficiency of enterprises, and has a positive role in promoting the production and operation activities of enterprises and determining the working objectives of various departments. Secondly, the internal control of enterprise accounting can also effectively improve the overall information quality of enterprise accounting. The perfection of enterprise accounting internal control will also strengthen the audit of enterprise accounting data, which will also ensure the accuracy and authenticity of enterprise accounting data to a certain extent. Thirdly, the internal control of enterprise accounting can also improve the corporate governance structure and truly reflect the property rights relationship within the enterprise, which is very helpful to improve the corporate governance structure.
2. Problems existing in internal control of enterprise accounting
2. 1 Weak awareness of internal control.
In most small and medium-sized enterprises in China, the awareness of enterprise accounting internal control is relatively weak, which is mainly manifested in the misunderstanding of accounting internal control by the person in charge and management, confusing accounting internal control with cost control and safety control, and thinking that accounting internal control can only be effective in accounting rules and regulations. This understanding makes the internal control of enterprise accounting unable to proceed normally. Then there is the neglect of accounting internal control by various functional departments and staff in enterprises, which has not formed a good internal control atmosphere at all, and most small and medium-sized enterprises also have many defects in the organizational structure of accounting internal control.
2.2 Low degree of informatization
Enterprise accounting internal control is generally based on accounting informatization. At present, the managers of many small and medium-sized enterprises in China lack the concept of accounting informatization, which easily leads to insufficient exchange of information resources between enterprises and the outside world, thus leading to opaque accounting information. Many financial personnel will also have illegal operations. It can be said that the low degree of enterprise accounting informatization will cause great security risks to China's enterprise financial system.
2.3 low quality of personnel within the enterprise
Generally speaking, the internal control of enterprise accounting requires very high quality and professional level of enterprise financial personnel. Due to their limited professional level, some accountants will have a certain impact on the ability of identification, analysis and judgment of enterprises, so there is no way to adapt to the requirements of internal control. There are also some accountants who are insatiable and don't care about professional ethics. They take advantage of the loopholes in the internal system to make huge profits illegally in the case of relatively loose internal control of enterprise accounting, which will not only lead to a mere formality of internal control of accounting, but also cause huge economic losses to enterprises. In the internal control of enterprise accounting, accounting audit and file management are also relatively weak links, and some enterprises have no standardized accounting operation procedures, which reduces the transparency of accounting work. And there are still many irregularities in the use of accounting subjects. Due to the lack of a relatively perfect management mechanism, accounting file management, under the influence of some human factors, will cause the loss of accounting data, bring a lot of inconvenience to future audits and inquiries, and also leave a convenient channel for financial fraud.
3. Analysis of internal control countermeasures of enterprise accounting.
3. 1 Establish and improve the internal control system of enterprise accounting.
Enterprise accounting internal control is a scientific and systematic project, which can fundamentally put an end to all kinds of property losses of enterprises, thus promoting the sustainable development of enterprises. As the relevant personnel of the enterprise, we should make overall planning, improve our understanding of the importance of enterprise accounting internal control from the management concept, establish good control objectives, organize and create a scientific and effective supervision system for the implementation of accounting internal control, and focus on the key links of accounting internal control such as approval, settlement, bookkeeping and inspection to further ensure the efficient operation of the internal control system.
3.2 Further improve the internal control system of enterprise accounting.
3.2. 1 Establish and improve the internal management system of enterprise accounting.
The internal management system of enterprise accounting is mainly used to standardize the accounting business workflow of the financial department, and its work content can be appropriately adjusted according to the industry type of the enterprise and the actual needs of the managers themselves. The internal management system of enterprise accounting mainly includes accounting organization management system, enterprise post personnel responsibility system, financial examination and approval system, accounting cost accounting system and accounting analysis system.
3.2.2 Strengthen self-safety construction.
In order to realize information development, enterprises must first ensure the security of enterprise information, so the security construction of computer network facilities within enterprises is particularly important. In order to further reduce the network risk of accounting information system, enterprises should at least integrate the data resources of three-level network. In addition, the enterprise data information stored on the network should be encrypted, so that once the data is leaked, the enterprise data information will not be truly leaked. Moreover, in order to prevent the password from leaking, our managers have to change the encryption password of enterprise data information regularly. At the same time, do a good job in virus prevention of enterprise computer clients, find viruses hidden in computer networks in time, and kill computer viruses from the source.
3.3 Further improve the comprehensive quality of enterprise financial accounting personnel.
As the main undertaker of accounting internal control, the comprehensive quality of financial personnel in enterprises will directly affect the normal operation of enterprises, and it is also the basis for the smooth implementation of accounting internal control. Therefore, it is very necessary to improve the comprehensive quality of financial personnel, which requires our enterprise financial personnel to continuously improve their professional knowledge. Enterprises should also strengthen the professional ethics training of financial personnel, combine theoretical knowledge with practical operation, further standardize enterprise accounting methods, continuously strengthen the ideological consciousness of enterprise financial personnel, and strictly control internal management personnel and authorized personnel to ensure the integrity and security of enterprise data.
References:
[1] Zhang Zengyuan. Research on content control methods to prevent enterprise's business risks [C]// Proceedings of the 9th China Coal Economic Management Forum and the 2008 Annual Meeting of Economic Management Committee of China Coal Society .2008.
[2] Li Sihai. Optimization and Integration of Governance and Internal Control of Listed Companies in China —— Analysis Based on Cao's Case [C]// Proceedings of the Seventh National Symposium on Financial Theory and Practice.2008.
[3] Fan Zijun, Jin Huayan. Research on Internal Control in Korea-Also on the Improvement of Internal Control Standards in China [C]// Proceedings of the First Symposium on Internal Control .2009.
[4] Hong Xu, high in the forest. Strategic Orientation of Internal Control: Analysis Based on Resource-based View [C]// Proceedings of the 2009 Annual Academic Meeting of Financial Management Committee of Chinese Accounting Society .2009.
[5] The Qian Wen Classic. Analysis of the Influence of China's Traditional Management Thoughts on the Internal Control Environment [C]// Proceedings of the 20 10 Annual Meeting of Chinese Accounting Society.2010.
Since the reform and opening up, especially in recent years, with the development of national economy and the improvement of enterprise organizational structure, more and more small and medium-sized enterprises have emerged. Compared with large enterprises, small and medium-sized enterprises have little advantage in the market. If they want to be in an invincible position in the fierce market competition, they must make great efforts in accounting and financial management. In order to improve the level of enterprise accounting and financial management, the first thing to do is to strengthen the internal control of accounting and financial management to make it run correctly. Next, the author will talk about the problems and solutions in enterprise accounting and financial management itself and its internal control in combination with the actual situation, hoping that by learning this knowledge, it will be more helpful to the development of enterprises in China.
First, enterprise accounting financial management and internal control.
As an important internal management activity, enterprise accounting financial management and internal control are completed according to control principles, methods and professional accounting financial managers. The main purpose is to manage and audit the financial work of enterprises. For an enterprise, financial accounting management is the focus of internal control, which should not only conform to the actual development of the enterprise, but also meet the basic conditions of enterprise production and service. This is a very important content for a developing enterprise. From the above point of view, we can know that the quality of enterprise development has a great relationship with enterprise accounting and financial management and its internal control, which has a far-reaching impact on the future road of enterprises and can be said to be an important measure and prerequisite for the survival and development of enterprises. As far as China's development is concerned, with the development of enterprises and the extension of the process of reform and opening up, the accounting and financial management of enterprises are also developing continuously. Under such a development trend, enterprises must constantly adjust accounting and financial management and internal control strategies according to practical feedback to make them play the greatest role as much as possible.
Two, enterprise accounting and financial management and internal control problems
Not enough attention. At present, many enterprises in China, especially most small and medium-sized enterprises, pay insufficient attention to accounting and financial management and internal control. The internal control of these small and medium-sized enterprises is flawed, and managers can't clearly understand the importance of accounting and financial management and internal control. This will inevitably lead to the inefficiency of enterprise financial accounting management and control, and various flaws will appear in the work, which will further affect the overall efficiency and future survival and development of enterprises.
(2) The method is backward. Enterprise accounting, financial management and internal control are fluid and constantly changing, and need to be adjusted according to different situations. Because in the actual operation process, few accounting and financial managers can do this, which has a lot to do with the fact that enterprises have not provided good conditions for this. Due to the rapid development of economy and society, there are more and more deficiencies in the current accounting and financial management and internal control methods of enterprises, which can no longer be applied to current enterprises.
(3) The quality of personnel is low. One of the factors affecting the efficiency of enterprise management is the quality of personnel. The quality of employees directly affects the work efficiency of enterprises, and then affects the overall development of enterprises, so the quality of personnel is paid more and more attention by enterprises. However, as far as the current situation is concerned, many accounting and financial managers in small and medium-sized enterprises in China have many problems, such as low quality, lack of experience and low work enthusiasm, which greatly reduces the work efficiency of enterprises and seriously affects the role of accounting and financial management and internal control of enterprises.
Three, enterprise accounting and financial management and its internal control measures
(1) Pay more attention. Qualified enterprise managers and accounting and financial managers must clearly know that the development of enterprises cannot be separated from accounting and financial management and internal control. Only by making this clear and paying more attention to accounting and financial management and its internal control can they carry out their work. Only when enterprises pay more attention can we further improve the accounting and financial management and internal control methods and improve the management system and rules of enterprises, which will help accounting and financial management and internal control play their due roles, increase the economic benefits of enterprises and make enterprises develop faster.
(2) improve the method. Enterprise accounting financial management and internal control are not as simple as people think, but their work is actually very complicated, including all aspects of enterprise accounting financial management, which is closely related to the development of enterprises. In today's society, with the rapid development of science and technology and economy, accounting and financial management and internal control of enterprises are paid more and more attention by various enterprises. Moreover, accounting and financial management and internal control of enterprises also play a decisive role in the economic interests of enterprises. Enterprise accounting, financial management and internal control methods need to be improved to adapt to the rapid development of economy and society.
(3) improve the quality of personnel. First of all, enterprises should change from the source, raise standards when recruiting accountants and financial managers, and strictly screen candidates to achieve high requirements and high quality; Secondly, enterprises should strengthen the assessment of existing employees, properly arrange employees to participate in training, improve their working ability and increase their professional knowledge; Finally, accountants and financial managers should have a positive working attitude, a sense of continuous progress, and strive for innovation. Conclusion: According to the above description, the accounting and financial management and internal control of enterprises directly affect the economic benefits of enterprises. This work is very complicated. If you want to do well, you need to continue learning and have a deeper understanding, so that enterprises can develop faster.
Since the reform and opening up, especially in recent years, with the development of national economy and the improvement of enterprise organizational structure, more and more small and medium-sized enterprises have emerged. Compared with large enterprises, small and medium-sized enterprises have little advantage in the market. If they want to be in an invincible position in the fierce market competition, they must make great efforts in accounting and financial management. In order to improve the level of enterprise accounting and financial management, the first thing to do is to strengthen the internal control of accounting and financial management to make it run correctly. Next, the author will talk about the problems and solutions in enterprise accounting and financial management itself and its internal control in combination with the actual situation, hoping that by learning this knowledge, it will be more helpful to the development of enterprises in China.
First, enterprise accounting financial management and internal control.
As an important internal management activity, enterprise accounting financial management and internal control are completed according to control principles, methods and professional accounting financial managers. The main purpose is to manage and audit the financial work of enterprises. For an enterprise, financial accounting management is the focus of internal control, which should not only conform to the actual development of the enterprise, but also meet the basic conditions of enterprise production and service. This is a very important content for a developing enterprise. From the above point of view, we can know that the quality of enterprise development has a great relationship with enterprise accounting and financial management and its internal control, which has a far-reaching impact on the future road of enterprises and can be said to be an important measure and prerequisite for the survival and development of enterprises. As far as China's development is concerned, with the development of enterprises and the extension of the process of reform and opening up, the accounting and financial management of enterprises are also developing continuously. Under such a development trend, enterprises must constantly adjust accounting and financial management and internal control strategies according to practical feedback to make them play the greatest role as much as possible.
Two, enterprise accounting and financial management and internal control problems
Not enough attention. At present, many enterprises in China, especially most small and medium-sized enterprises, pay insufficient attention to accounting and financial management and internal control. The internal control of these small and medium-sized enterprises is flawed, and managers can't clearly understand the importance of accounting and financial management and internal control. This will inevitably lead to the inefficiency of enterprise financial accounting management and control, and various flaws will appear in the work, which will further affect the overall efficiency and future survival and development of enterprises.
(2) The method is backward. Enterprise accounting, financial management and internal control are fluid and constantly changing, and need to be adjusted according to different situations. Because in the actual operation process, few accounting and financial managers can do this, which has a lot to do with the fact that enterprises have not provided good conditions for this. Due to the rapid development of economy and society, there are more and more deficiencies in the current accounting and financial management and internal control methods of enterprises, which can no longer be applied to current enterprises.
(3) The quality of personnel is low. One of the factors affecting the efficiency of enterprise management is the quality of personnel. The quality of employees directly affects the work efficiency of enterprises, and then affects the overall development of enterprises, so the quality of personnel is paid more and more attention by enterprises. However, as far as the current situation is concerned, many accounting and financial managers in small and medium-sized enterprises in China have many problems, such as low quality, lack of experience and low work enthusiasm, which greatly reduces the work efficiency of enterprises and seriously affects the role of accounting and financial management and internal control of enterprises.
Three, enterprise accounting and financial management and its internal control measures
(1) Pay more attention. Qualified enterprise managers and accounting and financial managers must clearly know that the development of enterprises cannot be separated from accounting and financial management and internal control. Only by making this clear and paying more attention to accounting and financial management and its internal control can they carry out their work. Only when enterprises pay more attention can we further improve the accounting and financial management and internal control methods and improve the management system and rules of enterprises, which will help accounting and financial management and internal control play their due roles, increase the economic benefits of enterprises and make enterprises develop faster.
(2) improve the method. Enterprise accounting financial management and internal control are not as simple as people think, but their work is actually very complicated, including all aspects of enterprise accounting financial management, which is closely related to the development of enterprises. In today's society, with the rapid development of science and technology and economy, accounting and financial management and internal control of enterprises are paid more and more attention by various enterprises. Moreover, accounting and financial management and internal control of enterprises also play a decisive role in the economic interests of enterprises. Enterprise accounting, financial management and internal control methods need to be improved to adapt to the rapid development of economy and society.
(3) improve the quality of personnel. First of all, enterprises should change from the source, raise standards when recruiting accountants and financial managers, and strictly screen candidates to achieve high requirements and high quality; Secondly, enterprises should strengthen the assessment of existing employees, properly arrange employees to participate in training, improve their working ability and increase their professional knowledge; Finally, accountants and financial managers should have a positive working attitude, a sense of continuous progress, and strive for innovation. Conclusion: According to the above description, the accounting and financial management and internal control of enterprises directly affect the economic benefits of enterprises. This work is very complicated. If you want to do well, you need to continue learning and have a deeper understanding, so that enterprises can develop faster.
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