Construction of internal accounting control system Problems and Solutions.docx
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Construction of internal accounting control system Problems and Solutions.docx
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ConstructionofinternalaccountingcontrolsystemProblemsandSolutions
ConstructionofinternalaccountingcontrolsystemProblemsandSolutions
AbstractTheinternalcontrolsystem,therearemoreweaklinks,wemuststrengthentheconstructionofinternalaccountingcontrolsystemmustbeinterioroftheirflatstoestablishaccountingcontrolsystem,threelinesofdefense,aclearcontrolfocus,toachievesegregationofduties,andauthoritytoauthorizethecontrols,toestablish‘people-oriented’implementationofpersonnelqualitycontrol,andactivelycreateagoodinternalaccountingcontrolsystemtostrengthentheconstructionoftheexternalenvironment.Keywords:
internalaccountingcontrolsystemdifficultCountermeasuresTheestablishmentofaninternalaccountingcontrolsystemDifficultiesForthesystemofinternalaccountingcontrolservices,inamarketeconomysystem,itisasaunittoparticipateinmarketcompetitioninservices.Strengtheninternalaccountingcontrolsystem,constructionoftheunittoimprovemarketcompetitiveness,standardizedfinancialmanagementandaccountingtopreventcrimes,toadapttoChina’saccessiontoWTO,thefiercecompetitionandchallenges,toavoidoperationalrisks,hasveryimportantsignificance.AsChina’smarketeconomicsystemofMarxismestablishmentandimprovementofinternalaccountingcontrolsystemtostrengthentheconstructionofaseriesofmeasurestakenhaveachievedsomeresults.However,thepresentsystemofinternalaccountingcontrolsofthecurrentsituationoftheimplementation,therearestillmoreweaknesses.Theonehand,internalaccountingcontrolsystemsarenotperfect,asnoneoftheestablishmentofthemajorityofunitswithintheconstraintsofaccountingauditingandaccountingsystemfortheregularinspectionsystems,metrologyinspectionsystem,andpropertyinventorysystem,thatis,theabovesystemhasbeenestablishedisunclearmandate,divisionoflaborisunknown.Inparticular,theadministrativeinstitutions,theabovesystemhasnotestablished,eventheseparationofincompatibledutiesandauthoritytoauthorizetheimplementationofthesystemneither.Ontheotherhand,internalaccountingcontrolsystemhasbeenestablishedinmanyunitsexistinnameonly,assomeunitsofthepooroversightofauditingandauditingsystemsinordersothatsomelower-qualityaccountingpersonneldrivenbytheinterestsofthemoment,usingloopholesintheinternalaccountingcontrollaxormachineoperatingprivileges,violationofprofessionalethics,directlyorindirectlyinvolvedincommittingcrimes,embezzlementofpublicfunds,totheunitsandthecountrywithseriouseconomiclosses,someunitsoftheinternalauditsystemisnotgreatimportance,althoughthesetuptheauditagency,butonlyarrangedforsomeoldandsicksufficientnumberofpersonnel,institutionsexistinnameonly.Someevenarrangedforinternalauditwork,butalsofocusesheavilyontheeconomicandfinancialrevenueandexpenditureauditing,thelackofunderstandingofinternalaccountingcontrolsystemandattention,evenifoccasionallyfound,butalsobigproblemsintosmall,nothing.SystematicallyinthemanagementofChina’simplementationofinternalaccountingcontrolsystemisveryshort,tothesystem,standardizedandcompleteimplementationofthissystem,therearesomedifficulties:
(1)unitleaderstostrengthenthebuildingofinternalaccountingcontrolsystemconceptofindifference,understandingnotinplace.Inamarketeconomysystem,theindifferenceofinternalaccountingcontrols,togiveupunitsofcapacityandtheopportunitytoparticipateinmarketcompetition.Atpresent,theleadershipofanumberofunitstostrengtheninternalaccountingcontrolsystemofknowledgetomastersmall,inadequateattention,one-sidedthattheinternalaccountingcontrolsystemisawasteoftimeandenergy,butalsoconsumesfinancialresourcesmanagementform,whichcannotbeseenortouched,Alsothereisnodirectreturns,andthereforedidnotattachimportancetotheorganizationofinternalaccountingcontrolsystemconstruction,staffingandfundsareavailable.Evenifdevelopmentofsuchsystemsoftenfailtoseizethebusinessfocusoroutof,resultinginaone-sidedsystemofinternalaccountingcontrols,fragmentedandnon-sexualandsystematic.
(2)internalaccountingcontrolsystemofthemanagementmeasuresnotinplace.Unitleadershipstrategiesandprospectsofthelackofunitsintheplanning,leadingtoprojectsandareasofinvestmentandexpansiondecisionsaresubjectiveandarbitrary.Neglectedtofulfillthebudget,profits,financialandbusinessobjectivesofmanagementtoolsnecessaryforinternalaccountingcontrolisthelackofunifiedleadershipandplanning,tothepointthatsomeunitsofaccountingpart-timetoomanyunclear,accountingprioraudit,somethinginthereview,supervisingallamereformality.(3)Theinternalaccountingcontrolandtheexternalenvironmentdonotmatch.Ofinternalaccountingcontrolsystemfromtheestablishmentanddevelopment,ratherthanintheimplementationprocessproblemsintermsofaccountinginformationdistortion,internalaccountingcontrolsystemisnotonlyalossofcontrol,butalsowiththelackofeffectiveexternaloversightenvironment.Topreventthegenerationoffalseaccountinginformation,internalaccountingcontrolsystemtopreventlossofcontrol,itisnecessarytoimproveinternalaccountingcontrolsoftheexternalenvironment,throughtheestablishmentofaseriesofbindingmechanismstostrengthentheexternaloversight.Butinrecentyears,duetoexternalconstraintmechanismsinthequalityofpersonnelisnothigh,islimited,andsometimesalsofortheeconomicinterestsofunitdoesnotoperateinaccordancewithestablishedprocedures,human-inducedlossofcontrolofinternalaccountingcontrolsystemandtrampled.2theconstructionofinternalaccountingcontrolsystemresponse2.1tostrengtheninternalaccountingcontrolsystem,toperformitsfunctionsandroleofInternalaccountingcontrolsystemshouldgivefullplaytotheirfunctions,shouldbetheestablishmentofthreelinesofdefenseintheinterioroftheirflats.Thefirstistheinspectionandsupervisiondepartmentsatalllevelsbythemanagementpersoninchargewithprobation,includingthesettingandimplementationofjobpositionswithinandbetweenthecontrolandcontainment,andbeforeandafterthebalancebetweenTaiwanandtheconstraints,etc.,shouldalsobecontinuouslydailywork,monitoringtheoveralleffectivenessofinternalcontrolreview.Thesecondistheaccountingdepartmentauditsupervision,whichisresponsibleforauditingandsupervisiontoexerciseanimportantfunctionofthebackground,sothattheaccountingdepartmentintothedepartmenttoresolvetherisk.Theaccountingstaffinauditingtheaccountinginformationtoensuretrue,accurateandcomplete,andtimelyreportingofillegalfoundinthefinancialevents;thesametimefromthemanagementaccountingpointofview,atadeeperlevelandlargerscaleproblemsareidentified,measuresthatpredictrisktoprovideinformation.Thethirdistooverseetheassessment,givefullplaytotheinternalauditintheinternalcontrolofthesupervisionandeffectivelyimplementtheprioraudit,somethinginthereview,aftermonitoringthemeasuresandsystemsmanagerstoenhanceriskmanagementcapabilitiestobearasmuchaspossibletoavoidtheeconomicloss.Therefore,high-riskunitsoragencies,thisthirdlineofdefenseisevenmoreessential.2.2ThefocusofexplicitcontroltoachievesegregationofdutiesandauthoritytoauthorizethecontrolofDelegatehastheauthorityandthepersonwhoresponsibleforthemanagementandcustodyfunctionspeoplecannotsimultaneouslyserveasbookkeepingduties.Oneispronetomistakesormisconductpositionswhoshouldnotbeatthesametimehewasgivenanerrorormisconductcanbehiddenpositions.Theseincompatibledutiesshouldbeseparated.Onepersoncannotbeassociatedwithbothtwopositionorpositions,tomakeeachbusinesshaveatleasttwopeopleormorethantwodepartmentsinvolved,suchastheauthoritytoauthorizeandbusinessmanagers;reimbursementinthereview;cashierandsoon.Touseaperson’sworktoconfirmtheaccuracyoftheworkofanotherperson,andnormativeinordertoachievemutualsupervisionandmutualrestraintpurposes.Tothisend,aclearcontrolofkeypositionstoestablishtheseparationofincompatiblesystemsofinternalaccountingcontrolsystemcore.2.3‘people-oriented’,thefullimplementationofpersonnelqualitycontrol
(1)trainingemployeestoparticipateintheawarenesslevelofinternalaccountingcontrols.Tomobilizeandbringintoplayvariousfunctionaldepartmentsoftheenthusiasmandinitiativeistoimplementagoodfoundationofasystemofinternalaccountingcontrols.Implementationofinternalaccountingcontrolswerethesubjectofwhoisbeingsupervisedbyexamination,butalsotheperpetratorsandevaluatethose.Theimplementationofinternalaccountingcontrolsystemeffectiveness,peopleareakeyfactor.Therefore,wemusttaketheinitiativetolaunchthemanagerandstaffinvolvementandparticipationintheactivitiesoftheinternalcontrolsystemtofosteractiveparticipationintheawarenesslevelofimplementationofinternalaccountingcontrolsandeffects.
(2)Theemphasisonprofessionalmanagementstaffselectionandtraining.Unittoselecttheexperiencedandtalentedpeopletodohisduties.However,ahealthypersonwithoutprofessionalskillsthroughtraining,wanttobeahigh-qualityprofessionalandtechnicalmanagementpersonnel,eventhebestinternalaccounting
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