First, is the understanding of corporate accounting on internal control. The principles of enterprise internal accounting control According to the relevant provisions of the “Basic Norms of Enterprise Internal Control” issued by relevant departments in my country.
Here are the articles to answer, Exploring the Effect of Corporate Accounting on Internal Control!
The principles that enterprises should follow in establishing and implementing internal accounting control are as follows:
First, the scope of control should be comprehensive. The scope of corporate accounting on internal control should cover corporate decision-making, execution, and supervision, including various businesses related to economic and capital activities.
Second, get to the point. While taking into account the comprehensiveness of the internal accounting control, it should grasp the key problem links, carry out the control in a focused and targeted manner, and avoid the occurrence of the problem of “grabbing the eyebrows and beards”.
Third, mutual restraint and mutual promotion. The establishment of corporate accounting positions should pay attention to the principle of mutual restraint and mutual promotion, clarify the distribution of responsibilities, separate accounts, and better maintain the safety of company assets.
Fourth, is the principle of institutional adaptability. The establishment of an enterprise’s corporate accounting on internal control system should meet the actual needs of the enterprise’s business scale, business scope, and capital operation, and should be adjusted at any time according to changes in the actual situation.
Problems existing in the internal control of corporate accounting
(1) Insufficient attention to enterprise accounting control management
In most enterprises in our country, due to the lack of understanding of modern enterprise management concepts, they do not understand the corporate accounting on internal control management of enterprises and do not pay attention to them. Many enterprises focus their work on production and operation, while internal accounting control management is only a mere formality.
The establishment of internal control systems is incomplete and unrealistic, and the implementation is not firm. Some enterprise managers even mistakenly believe that the establishment of The internal accounting control system will cause contradictions between departments, bring inconvenience to the operation of funds, etc. These wrong views lead to the operation of the internal assets of the enterprise in a state of runaway and highly dangerous.
(2) The internal accounting control system is not perfect
At this stage, some enterprises in our country have established corporate accounting on internal control systems, but careful observation and analysis show that these accounting control systems lack scientificity, feasibility, and systematicness in content. The content of the system is too one-sided, and under the influence of economic interests, the phenomenon of emphasizing operation and neglecting management appears, which makes the direction of internal accounting management unbalanced.
Secondly, the corporate accounting on internal control of the enterprise lacks a long-term mechanism and a preventive control system. It is used to control after the fact. When there is a financial problem within the enterprise and economic losses are caused, internal accounting control will be carried out, and after a few months, the control will be reduced. The problem will happen again.
(3) The quality of the internal accounting control personnel of the enterprise is relatively low
The internal accounting control management work of the enterprise involves various capital operations of the enterprise, so the scope is relatively wide. Therefore, managers are required to have comprehensive qualities. However, most of the internal accounting control personnel of the enterprise are based on basic qualities such as knowledge structure, educational background, and business ability.
The lack of professional ethics education for internal control personnel in enterprise management makes the control personnel have certain problems in professional judgment and self-regulation, and cannot meet the required requirements. Also, you like to read 3 Thinking of Accounting Firms for Small Business.
Methods and measures to strengthen the internal control of enterprises
(1) Increase the emphasis on the internal accounting control of enterprises
In the process of enterprise management, managers should, by relevant national laws and regulations, combine with modern enterprise management systems, attach great importance to the development of internal accounting control, establish the ideological concept of internal accounting control, and formulate practical corporate accounting on internal control based on the actual situation of the enterprise. accounting control system.
In the process of internal control, it is necessary to completely change the traditional wrong concept, take into account the relationship between economic benefits and asset safety, and make real-time adjustments based on the operating conditions of the enterprise based on the principles of standardized management and scientific operation. Strengthen the enterprise capital risk pre-judgment mechanism, avoid the occurrence of post-event control, correctly reduce the capital risk to a minimum, and ensure the safety of enterprise assets to the greatest extent.
(2) Establish a sound internal accounting control system
The key to enterprise internal accounting control is to establish a set of perfect control management systems as the basis. Then the establishment of an enterprise’s internal accounting control system mainly includes the following aspects:
First, is the enterprise’s monetary capital management system. Monetary capital is the most important part of the enterprise’s economic activities. It has the characteristics of wide coverage, large application scope, and high risk. Once there is poor control, it will cause misappropriation and loss of funds. Therefore, the establishment of monetary funds management system plays a very important role in the security of enterprise funds. An enterprise shall formulate a monetary fund management system by the relevant provisions of the Internal Accounting Control Norms – Monetary Funds (Trial) issued by the Ministry of Finance.
Second, the asset management control system is mainly a system for managing various materials such as the existing fixed assets and current assets of the enterprise. In the formulation, focus on strengthening and standardizing financial accounting information, management authority, asset inventory, and asset management.
Third, the internal audit supervision system of the enterprise, the establishment of this system is mainly to strengthen the supervision and management of various financial activities of the enterprise as the goal. Give full play to the responsibilities of the internal control auditors of the enterprise, on the one hand, supervise the implementation of the internal accounting control of the enterprise, on the other hand, create a good internal control environment for the enterprise and make the operation of enterprise funds more secure.
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