The control of accounting information is beneficial to the optimal allocation of social resources and the healthy operation of market economy. The following is my accounting thesis for your reference.

Accounting model essay 1: Thoughts on strengthening and perfecting accounting supervision in tobacco enterprises Abstract: This paper aims to study the important role and significance of accounting supervision in tobacco enterprises and the relevant measures to improve and improve the level of accounting supervision in tobacco enterprises, and explore the related issues of strengthening and perfecting accounting supervision in tobacco enterprises.

Keywords: tobacco enterprises; Accounting supervision; Strengthen and improve

First, the basic definition of accounting supervision

The so-called accounting supervision refers to a special supervision activity. The main body of supervision is the accounting department and accounting personnel within the enterprise, the relevant departments enjoying the power of economic supervision and inspection according to law or other economic audit intermediary organizations permitted by law; The object of supervision is usually the economic activities of state organs, units, social organizations, enterprises and institutions; The content of supervision is the rationality, legality and scientificity of economic activities of public institutions, and the focus of supervision is the authenticity and perfection of accounting information, as well as the internal budget management activities and completion of public institutions.

Second, the important role and significance of accounting supervision in tobacco enterprises.

Promote the implementation and progress of financial laws and regulations

As a work of urging economic activities, accounting supervision must rely on the national financial regulations and carry out various supervision activities under the permission of financial regulations. Because accounting belongs to the premise and foundation of financial and economic work, all financial revenues and expenditures of enterprises or units must be checked and tested by accounting. Therefore, giving full play to the accounting supervision function and attaching importance to the accounting supervision activities of tobacco enterprises can stop the violation of financial laws and regulations to the maximum extent. At the same time, accounting supervision can constantly promote the gradual improvement and scientification of financial laws and regulations, make them adapt to the economic situation of today's times, and thus provide legal guarantee and policy support for the continuous progress of China's tobacco industry.

Second, promote the progress of enterprise internal management activities.

Accounting supervision is a way of economic management, and its ultimate goal is to improve the economic effect of enterprises by optimizing their internal management, and then enhance their industrial competitiveness and viability, thus ensuring that enterprises can achieve the expected effect of continuous development and progress in the fierce market competition.

Three, improve and improve the level of accounting supervision of tobacco enterprises related measures

Clarify the subject of responsibility and meet the requirements of responsibility.

An enterprise shall, on the basis of ensuring the truthfulness, accuracy and completeness of accounting information and materials, clearly define the corresponding responsibilities that accountants and supervisors should bear in each post, that is, clarify the subject of responsibility, formulate the corresponding responsibility system for accountants, and urge accounting departments and accountants to abide by the law in their daily work through a scientific responsibility system, and conduct unfair accounting work without being influenced by others' personal wishes. At the same time, the responsibility system should also give accountants enough rights. When leaders or managers want accountants to do accounting work according to their own wishes, there are rules to follow to meet the requirements of their duties. In addition, in order to adapt the accounting supervision of tobacco enterprises to modern management, the person in charge needs to learn and master the latest and most advanced accounting supervision methods and accounting technology in real time; We should keep abreast of the latest laws, policies and economic systems, be responsible for accounting work, enterprises and laws, and constantly improve the effectiveness and scientificity of enterprise accounting supervision.

Second, clarify the supervision function of accounting work.

Accounting supervision can be divided into external supervision and internal supervision, and internal supervision is an important part of accounting supervision. Whether internal supervision can be carried out smoothly is an important factor affecting the quality of accounting supervision. In order to better carry out internal supervision activities, the following measures can be taken: first, establish a comprehensive and systematic internal control mechanism; Second, clarify the division of functions of internal employees; Third, mutual restraint and mutual supervision. Clearly divide the functions of employees, and reduce and restrain the internal accounting risks of enterprises through mutual supervision and containment among employees. Investigating violations, putting the responsibility on individuals and rectifying the internal accounting supervision order can make the internal accounting supervision work have a good working environment. This can reduce the risks brought by accounting supervision, reduce unnecessary economic losses of enterprises and improve the efficiency of property safety within tobacco enterprises. On the other hand, if the internal accounting supervision is not strong enough, it is likely to lead to internal accounting risks and bring great economic losses to enterprises, thus affecting the benign implementation and long-term development of tobacco enterprises.

Implement network information management

The implementation of networked information management of accounting supervision can be started from two aspects: first, a comprehensive accounting supervision information management system should be established, and the specific processes and methods of accounting supervision should be integrated into the information service system. Through the high automation and accuracy of accounting information processing by the information system, as well as its strong principled and unchangeable characteristics, the accounting supervision of tobacco enterprises will be more standardized and accurate, and the distortion of accounting information caused by subjective factors of accountants and the weakening of human factors will be avoided. Secondly, network information management can form a set of standardized and scientific internal supervision system, supervise and control the work behavior of accountants, and supervise the rationality and legitimacy of various economic activities within enterprises; Not only can accountants consciously and legally carry out various accounting supervision work, but also can improve the authenticity and reliability of accounting information of tobacco enterprises, and provide a solid accounting foundation for the continuous progress and development of enterprises.

Fourth, strengthen the legal concept and legal awareness of tobacco enterprises.

In order to better integrate the legal provisions into the actual accounting supervision work and improve the efficiency and quality of accounting supervision work, tobacco enterprises should take active actions and strive to enhance the legal concept and legal awareness of all internal members, especially accountants and senior leaders. Enterprises should hold legal knowledge lectures and distribute legal knowledge brochures regularly to deepen employees' understanding of relevant laws and regulations; At the same time, enterprises can hold a quiz contest on laws and regulations and a speech contest on laws and regulations to encourage all employees to participate and learn more about laws and regulations in the contest. In addition, enterprises need to formulate the working system of accounting supervision according to the provisions of the Accounting Law, standardize and restrict the behavior of enterprise leaders and accounting supervisors, and create a fair and legal enterprise environment and accounting supervision environment.

Fifth, improve the quality of accounting executives.

In order to improve the level and quality of accounting supervision in tobacco enterprises, efforts should be made to improve the comprehensive quality of accounting supervisors. It is necessary not only to improve their professional skills, but also to improve the professional ethics of financial personnel, strengthen the sense of responsibility and dedication of supervisors, and enhance their sense of supervision. Enterprises can regularly organize accounting executives to carry out professional skills training; Can organize accounting supervisors to exchange results, learn the advantages of other financial personnel in the exchange, and make up for their own shortcomings; Enterprises can also actively introduce professional and high-quality talents for accounting supervision and management, and improve the overall quality of accounting executives in enterprises.

Four. Concluding remarks

To sum up, it is of great significance for the benign development and smooth implementation of tobacco enterprises to continuously strengthen and improve accounting supervision. In view of some problems affecting the accounting supervision of most tobacco enterprises in China, this paper puts forward some feasible solutions in order to comprehensively improve the strength and quality of accounting supervision of tobacco enterprises.

References:

Liu Haiyan. On strengthening accounting supervision [J]. Journal of Tongling Vocational and Technical College, 20 1 1

[2] Wang Huang. On strengthening cross-level supervision within enterprises [J]. Exploration, 20 12

Accounting model 2: research on financial and accounting practices of public institutions. By consulting and studying the financial rules, accounting system, rehearsal algorithm and other related materials of new institutions, the author did not make clear several specific problems in the financial accounting practice of institutions. Combining with relevant laws and regulations, I will summarize my understanding and experience as follows for reference only.

First, can the "financial subsidy carry-over-basic expenditure carry-over" of public institutions be a negative problem?

The basic expenditure of public institutions is the expenditure incurred by public institutions to ensure normal operation and complete daily tasks, including personnel expenditure and daily public expenditure. "Financial subsidy income-basic expenditure" subsidy is the financial subsidy funds needed by institutions to maintain normal execution and complete daily tasks, including personnel funds and public funds. At the end of the period, the amount of "financial subsidy income-basic expenditure" and "business expenditure-financial subsidy expenditure" should be transferred to the subject of "financial subsidy carry-over-basic expenditure carry-over" respectively. Generally speaking, the credit balance of "financial subsidy carry-forward-basic expenditure carry-forward" will be formed and transferred to the next period to maintain the normal operation of public institutions. The question is whether there can be a debit balance, that is, a deficit, or the negative carry-over system is not clear, which is worth thinking about. The "financial subsidy income-basic expenditure" of public institutions comes from the financial budget funds, which is the subsidy given to public institutions by the finance according to the budget arrangement. Institutions shall apply for financial funds in accordance with the approved annual departmental budget and monthly payment plan, and use the funds in accordance with the requirements of departmental budget management. The state implements budget management measures for institutions that have approved revenues and expenditures, fixed or targeted subsidies, made up for overruns, carried forward balances and used them according to regulations. The budget of public institutions shall be self-balanced, and no deficit budget shall be prepared; The approved budget should be strictly implemented; Expenditure must be carried out in accordance with the budget, and expenditure shall not be falsely listed; We should follow the principle of budgeting first and then spending, and strictly implement the budget. It is strictly forbidden to spend beyond budget or without budget, and it is strictly forbidden to falsify expenditures, transfer or take budgetary funds. In accordance with the above provisions, "financial subsidy income-basic expenditure" and "business expenditure-financial subsidy expenditure" should be matched, so that the income is fixed, the balance of payments is balanced or there is a slight balance, and "financial subsidy carry-over-basic expenditure carry-over" can only be zero or JUNG WOO carry-over, and there can be no situation that the expenditure exceeds the income, resulting in a negative carry-over of the loan balance. In order to maintain the balance of the basic expenditure of financial subsidies and a slight surplus, institutions must strictly implement the above-mentioned relevant laws and regulations, strengthen departmental budget management, strictly implement the approved departmental budget, control budgetary expenditures according to the amount of budgetary revenue, and achieve the goal of balance of payments or a slight surplus in a certain period of time.

Two, the financial direct payment "advance payment" management issues

The "advance payment" of public institutions refers to the money paid to suppliers in advance according to the provisions of procurement and labor service contracts. Under the mode of direct financial payment, institutions should debit the "advance payment" and credit the "financial subsidy income" according to the actual prepaid amount, that is, the financial subsidy income has been confirmed. If the "advance payment" has not been settled at the end of the month or even at the end of the year, and the "business expenditure-financial subsidy expenditure" has not been confirmed, the corresponding "financial subsidy carry-over" will inevitably be formed after the account is carried forward, which will lead to an increase in "financial subsidy carry-over", which is contrary to the relevant provisions on the balance of payments of public institutions and will bring inconvenience to the management of carry-over surplus funds. After the introduction of the new preview algorithm, strict regulations have been made on the management of surplus funds carried forward by units, requiring cancellation or surrender according to regulations. Therefore, the unit should strictly control or try to avoid the occurrence of "advance payment" under the direct financial payment method. Once it happens, it is necessary to clear up the settlement in time, improve the relevant procedures, realize the expenditure of the current month or year, debit the "business expenditure-financial subsidy expenditure" and credit the "prepaid account" to realize the financial subsidy balance of the department budget implementation results.

Third, about loan management.

"Institutions shall establish and improve the financial risk control mechanism, standardize and strengthen the management of borrowed funds, strictly perform the examination and approval procedures, and shall not borrow debts or provide guarantees in violation of regulations". In other words, institutions can borrow debts to make up for the shortage of business funds after approval. Therefore, institutions should attach great importance to borrowing debts, strictly manage them in accordance with relevant regulations, first approve and then borrow them, and incorporate them into the budget management of the unit, and use them for special purposes to ensure timely repayment, and shall not borrow them without authorization.

Four, the understanding of "financial subsidy income" and "superior subsidy income"

"Financial subsidy income" refers to all kinds of financial allocations obtained by institutions from the financial departments at the same level, including basic expenditure subsidies and project expenditure subsidies. "Superior subsidy income" refers to the non-financial subsidy income obtained by institutions from competent departments and superior units. The new accounting system of public institutions strengthens the accounting of financial investment funds, and divides the subsidy income into two general ledger accounts: "financial subsidy income" and "superior subsidy income". Under the general ledger account of business expenditure, two first-level detailed accounts of financial subsidy expenditure and non-financial subsidy expenditure are set according to the nature of funds. Net assets include financial subsidy carry-over, financial subsidy balance, non-financial subsidy carry-over, business balance and other subjects. A clear accounting process is designed for the revenue and expenditure of financial subsidies, the carry-over of financial subsidies and the formation of balances, which plays an important and fundamental role in implementing departmental budget and final accounts management and strengthening scientific and refined management of financial funds. It embodies the spirit of laws and regulations, such as "the expenditures of all levels, departments and units must be implemented according to the budget, and expenditures must not be listed in vain", "all departments and units should strengthen the management of budgetary revenues and expenditures, and the use of budgetary expenditures should not be changed without authorization", and "the carried-over balance of financial appropriations does not participate in the balance distribution of budgetary units and is not transferred to public funds" and "earmarked for special purposes", which is helpful to further standardize the revenues and expenditures and institutions under the modern financial system. Under the departmental budget system, the departmental budget only guides, summarizes and supervises the budgets of budget units under the department, and the main body of specific preparation and implementation is each budget unit. The state implements a * * * level budget system, that is, institutions are classified according to their * * * level and budget level. In the same * * * budget level, each independent accounting budget unit prepares its own budget, and reports it to the competent department, the first-level budget unit and the financial department for review and approval according to the prescribed procedures, thus forming a departmental budget. After reaching each budget unit under the departmental budget, each budget unit shall strictly follow the approved budget indicators and purposes. Each budget unit establishes a direct fund receipt and payment relationship with the finance at the corresponding level, and directly pays the financial subsidy funds from the treasury single account system to the suppliers or users of goods and services in accordance with the financial direct payment or financial authorized payment method stipulated by the treasury centralized payment system. Under the direct financial payment mode, institutions debit "business expenditure-financial subsidy expenditure" and "advance payment" and credit "financial subsidy income". Under the mode of financial authorization payment, when the institution receives the "Notice of Receipt of Financial Authorization Payment Amount", it debits the "Zero Balance Account Amount" and credits the "Financial Subsidy Income"; When using the authorized payment line, debit the subjects such as "business expenditure-financial subsidy expenditure" and credit the "zero balance account payment line". For grass-roots institutions that implement centralized treasury payment, the competent department or the first-level budget unit shall not transfer the financial subsidy funds at the same level to the lower-level budget units. Therefore, "superior subsidy income" does not include financial subsidy income, but only accounts for non-financial subsidy income obtained by institutions from competent departments and superior units. Should be included in the budget of subordinate units, temporarily included in the departmental budget units, for grass-roots institutions that implement centralized treasury payment in the budget of subordinate units at the same level, they can adjust their internal indicators, cancel the corresponding amount of funds used by the budget units at the first level of the competent department, and increase the corresponding amount of funds used by subordinate units. For the subordinate units that have not implemented centralized treasury payment, the first-level budget unit shall pay the funds to the subordinate unit basic deposit account through centralized treasury payment, and the subordinate budget unit shall treat it as a current account, debit "bank deposit" and credit "other payables", and shall not charge. If it is listed in the budget of secondary units, such as some bundled project funds, it needs to be paid horizontally when it is implemented. If the payee is a public institution in this system, it needs to be adjusted through the payment plan. If the payee is not in the system of the department, he can directly go through the payment procedures and pay the funds to the payee basic deposit account. The payee institution shall debit the "bank deposit" and credit the "other payables".