Analysis of modern enterprise system of internal accounting control.doc

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1、 Analysis of modern enterprise system of internal accounting controlPaper Keywords internal accounting control, control concepts, information management systems, incentive and restrictive Abstract With the establishment of modern enterprise system, enterprises internal management changed a lot, whic

2、h requires companies to strengthen management at the same time, we must improve the internal accounting control. Only to strengthen internal accounting control of change and innovation, through internal mutual restraint, mutual restraint, in order to ensure the healthy and orderly development of ent

3、erprises. First, the current internal accounting control problems 1. A mere formality management system of internal accounting control Company has established the management system of internal accounting controls, but the lack of effective accounting oversight mechanism to ensure that the lack of ef

4、fective accounting information generation process constraints, coupled with weak external oversight mechanisms, false accounting information generated, is rarely found, therefore, lead to accounting work disorder, repeated acts of false accounts. from the external environment, the governments macroe

5、conomic control measures, the legal system is not perfect, as well as other factors, leading to the authenticity of accounting information is poor. In essence, because of internal accounting control and management system is not perfect. 2. Ideological understanding of the deficiencies In recent year

6、s, corporate expenses that often appear out of control, financial balance and confusion of lawlessness and that leads to financial chaos, so that the accounting information is difficult to reflect the actual operation of enterprises, but also the assessment of various economic indicators meaningless

7、. Its understanding of the thought the main source of deficiencies, which causes the basic work of accounting and internal control is weak, lack of self-restraint. particularly the implementation of ineffective internal control system, You chapter is not followed, lack of implementation of internal

8、accounting controls strict inspection and supervision. So, it is difficult to play due internal accounting control force and effect. 3. Objective environmental changes Facing the new economic environment, enterprises must remain competitive, we must constantly adjust their business strategy, interna

9、l organization, etc., which led to the original control of the additional role of business has no control over the content. According to the scope of business management, science and technology development changes to adjust and expand the content of internal accounting controls, establish and improv

10、e internal accounting controls change and innovation has become particularly urgent. only to constantly adjust the internal accounting control system, can improve efficiency, give full play to the role of internal accounting controls. II, established principle of internal accounting controls One. Wi

11、thin the principle of mutual containment Each other to contain the internal position is established between the various mutual authentication and mutual checks and balances, when conducting the distribution of responsibilities, a single person or department of an economic business activity is not co

12、mplete discretion, be subject to other departments or staff verification check. The design of internal accounting control process, an economic as much as possible in all aspects of business activities by different departments, agencies may also be commissioned to play their more objective and impart

13、ial role. 2. Adhere to the principles of comprehensive and systematic Hand, as accounting units throughout the whole of economic activities, internal accounting control measures should permeate all business units and all operational aspects, covering all the departments and positions. Hand, is a com

14、mon link as units of whole Therefore, the various departments and posts to make the formation of both the mutual restraint between the criss-cross between a unified whole, only the internal accounting controls are binding on all employees to ensure that all departments and units of the goal posts wi

15、th each other in accordance with coordinated play a role. 3. Both cost control and the practical application of the principle of Internal accounting controls designed mainly for practical application, not too much emphasis on the rigor and integrity of institutions and personnel should be as concise

16、 as possible, choose the appropriate control method and means of reducing the formalities and procedures too heavy, avoid duplication, so that the internal control system simplified, and on this basis, and cost control. Third, improve the modern enterprises internal accounting control measures 1. A

17、clear design and control of the main objectives of Internal accounting control system design should be the main business management authorities, as the main body only in order to ensure the effective implementation of the system. Internal accounting control system design has a strong professional an

18、d technical, requiring designers to be familiar with both the business policy, business nature and objectives of management, internal controls should also be familiar with the principles and methods, strong comprehensive analysis and writing skills. Thus, companies can not hire qualified intermediar

19、ies to design. internal accounting control system is built around accounting and accounting expanded oversight in the design of the control must have a clear goal, take full account of the internal accounting control system meets the basic principles of internal control. reposted elsewhere in the pa

20、per for free download 2. Remodeling Cost Control Concept Cost is the deciding competitive strength, the profitability of many of the key. Enterprises in the design and implementation of internal accounting controls, there are bound to consider the issue of cost control room, internal accounting cont

21、rols aimed at improving economic efficiency of enterprises, development of internal accounting control should uphold the principle of cost-effectiveness. enterprises should establish the idea of cost control, cost management do the basic work, and the financial people to specific business process. I

22、n the new environment, the enterprise idea of changing the traditional cost management and control, management model, the entire process through cost management and control, give full play to the enthusiasm and creativity to achieve cost control purposes. Meige enterprises should establish reasonabl

23、e performance assessment methods, and increase the assessment efforts. 3. Strengthen internal accounting control of the management mechanism Modern internal accounting control is no longer a single process and procedures, which includes corporate strategic objectives, budget management, including pe

24、rformance evaluations and incentive set of control system, and budgeting, incentive and restraint mechanisms and other means to combine, has become effective internal accounting control means. First of all, the constraints of enterprises should be strengthened efforts to increase the authority of th

25、e Government to rely on government and society of external supervision, according to the relevant legal system to regulate the enterprises internal accounting control system and accelerate the establishment of social supervision system . such as through intermediaries, just standing position to eval

26、uate corporate financial reporting through internal audits and external audits combine effective supervision and inspection of internal accounting controls. Second, we should establish a multi-level system of internal accounting controls. responsible person through the clear rights and responsibilit

27、ies, so that each individual in the supervisory positions and under the control of accounting controls to avoid a mere formality. 4. To establish a person-centered system of internal accounting controls Controlled by optimizing the business environment, clear duties and powers, division of responsib

28、ility center, the establishment of appropriate communication channels. According to the actual reward or punishment completion, the establishment of responsibilities, rights and interests match the incentive and restraint mechanisms, to create a good environment atmosphere, the full mobilize the ent

29、husiasm and creativity of employees. to achieve the strategic goal of enterprise development needs the joint efforts of all the staff, because the internal accounting control for the enterprise, the peoples initiative very important, people-oriented as the building of internal accounting control mec

30、hanisms has become increasingly accepted by the enterprise to ensure that member companies have a certain level of integrity and ability is the key to an effective internal accounting control factors. So, you need to strengthen internal accounting credit management, accounting personnel, foster ethi

31、cal values, so that the integrity and accounting personnel aware of the accounting The importance of professional ethics. to establish a people-centered system of internal controls to strengthen ethical values among employees, to improve the quality of employees, and better implementation of interna

32、l accounting control and management has an important role. 5. To establish and improve risk prevention measures and early warning mechanism Enterprises should establish early warning mechanisms and risk prevention measures to improve risk control awareness, strengthen credit management and credit an

33、alysis to improve risk control. Through active and effective risk management, minimizing the risk level of accounting. With the increasing level of information, more and more control means to achieve through information systems, making the internal accounting control efficiency is improved. Under th

34、e protection of computer systems the effectiveness of internal accounting controls to the system as the criterion developed detailed computer information systems operating under the rules and work instructions, internal accounting controls to ensure that the computer system correctly. strengthen the development of a computerized accounting system and maintenance, data input and output, document storage and storage, network security, etc. control, internal accounting controls to reduce the level of risk. reposted elsewhere in the paper for free download