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                            Menghan Mei: On the basis of management accounting
                            Time:2015-5-7 11:05:22                  Click:2134


                            The development of the enterprise, the more important accounting. Always attached importance to the important role of the financial sector in the economic development of accounting and accounting work closely around the overall situation of economic and fiscal services, as the company continued to develop, standardization of accounting management is more important. Enterprise is the fundamental basis or starting point for the development of enterprises, it is particularly important basis of accounting.

                            Group basic accounting work is the unit of accounting and basic content management work is on accounting and accounting management services on the basis of work collectively. Including: the basic requirements of accounting basis, the basic requirements of the accounting data, the basic requirements of computerized accounting, the basic procedures for accounting bodies and accounting personnel equipped and regulatory requirements, accounting records management requirements, accounting supervision and requirements, internal accounting management system, and so on. Specifically, the main means of accounting, basic accounting management and accounting supervision work, including review of the original documents, fill in vouchers, account books, billing, reconciliation, billing, audit, financial reporting and accounting mechanism is provided , accounting staffing, handle accounting work transfer, accounting personnel professional training, professional ethics education, establish a sound system of internal accounting controls and all other infrastructure work and work-related accounting. Basic accounting basic work is to establish a sound accounting system, a complete accounting system system include: accounting system, cost management systems, property management systems, revenue management systems, internal control and management system, a comprehensive budget management system, performance evaluation and Financial analysis and management system, financial information management system and financial risk management system.

                            Group operating activities and how they can be normal financial efficiency depends largely on scientific rationality and convenience of the underlying design of the system, depending on whether the system was running smoothly flexible and efficient. Only by constantly establish and perfect accounting system, corporate finance and accounting work can be effectively carried out. So, the key is to implement basic accounting work of personal responsibility. Money, financial, and material sub-control, storage and inventory of property and materials inventory system, the cost of amortization of the system and a variety of audit and examination and approval system, etc. In the division of responsibilities based internal controls and a variety of economic and business control and coordination of activities methods and measures to ensure the accuracy and reliability of accounting information. Ministry of Finance through the establishment and improvement of internal financial systems, accountability and oversight mechanisms of internal control systems, internal control tentacles extend to every corner of accounting, assurance rules to follow, there are rules that must be followed, to plug the loopholes, to ensure financial decisions and financial planning really be effective to implement. Especially in the current situation of the implementation of computerized accounting, but also to separate from each other in accordance with duties and mutual restraint, the principle of mutual contact for all business have corresponding measures to avoid loopholes in the management, control, vacant. Establish a sound internal working unit control procedures, such as: work contact information, internal business in a standardized format, collaborative approach among various departments and so on.

                            Group seems to be a basic accounting work accountant, a department, a grass-roots thing, in fact, have a close working relationship with the various positions throughout the company, the company's long-term, healthy and stable development of more direct, indirect, affected. First, we must properly handle the relationship between basic accounting and financial work. Basic accounting work is the most basic aspects of financial work, basic accounting work is done, the entire financial operations have a solid foundation, business management have reliable protection. Second, the relationship between basic accounting and internal control work. Basic accounting work is an important part of internal control, basic accounting and internal control complementary and mutually reinforcing. One of the most important objectives of internal control is to ensure the reliability of financial reporting and the basis, therefore, do basic accounting work, but also improve an important aspect of internal control. By improving the system, strengthen the implementation and improve the accounting external environment, which will also help promote the implementation of basic accounting work. Third, the relationship between the accounting basis and the company's development work. Currently, all departments and units have raised the strategic planning and development goals coming period, these strategic planning and development objectives not only become the basic concepts and guidelines issued by the company's future reconciliation, but also for all the work the company made more high demand. The company only better implementation of basic accounting work and promote the company's development closely linked, really good job in basic accounting work altogether, in order to provide high-quality financial information for the company to rely on internal management, in order to achieve faster and better development of decision support. Fourth, companies must adapt to changes in the environment. In the new environment, in the post type to before, during, and afterwards the whole process of transition; from the traditional manual method to information, network transition. The network environment, accounting information system reports generated by the terminal within the network computer accounting treatment even backstage centralized mainframe or server automatically, validation, trial balance, reconciliation and checking articulation, both inside and outside the unit full account decency in the network. From the manual handling of control into the system to automatically handle business controls, as well as human-computer interaction, human interactive network control; from physical credentials, keeping secret single data into the total amount of data within the network of secret custody; from simple financial insiders control, extended to secrecy and control system itself. Compared with the traditional manual and single computerized environment, accounting information systems network environment in greatly improved efficiency of accounting and accounting information processing capabilities, the complexity of its internal control greatly increased coverage of internal control points also greatly expanded . The network environment, accounting information system of multiple modules, themes, are interconnected and highly open, the unit mass collaboration intranet and extranet direct docking, and online billing, online review, online approval, online transfers, online cash management store, online report processing and other accounting information, dissemination and use, in theory and technically more openness, shared facilities, more comprehensive information. However, corporate financial privacy and therefore more likely to be internal or external personnel access to the Internet or to obtain, easier to invade, steal, modify or even greater risk of leakage control, confidential information. Therefore, for the web development risk and global risk of infection, it must establish a strong firewall and issues blocking mechanisms, network access, different circumstances the use of encryption software firewall to isolate or more stringent hardware physical isolation. We respond to the new environment, meet new challenges of rapidly changing to adapt to new situations. This requires us to have a good work ethic and correct attitude, with ease in business; in spirit to broaden our horizons, to be creative, to have the analysis of information and rapid response capability, communication, collaboration and solidarity collaboration. Each department may have some knowledge of basic accounting, in such a good atmosphere in the group can improve the company's comprehensive ability, efficiency, and create favorable conditions for better, and effectively improve people's overall quality. Fifth, the relationship between the accounting profession habit of performing accounting responsibilities. Basic Accounting obviously repetitive and monotonous, long time, and accountants in the actual work will be used in accordance with a fixed formula to work hard to actively take the initiative, it is easy to make complex professional judgment to discern daily economic business Behind the different economic substance. However, the actual situation of some seemingly identical or similar businesses, behind may vary, even mixed with fraudulent behavior, we need to be more proactive to work, distinguish right from wrong, to strengthen supervision. Solve the problem, the various units and departments should arrange and coordinate the work of good articles. Sixth, strengthen the relationship between the accounting supervision and improve management efficiency. Accounting supervision is an important basis of accounting, basic accounting work carried out will inevitably have to face the contradiction strengthen supervision and improve efficiency. On the one hand, to strengthen the efficiency is lost to some extent on the surface of the supervision, for example, multi-level cross-checking credentials will affect the accounting and timing of payments to a certain extent, but there is no supervision efficiency is untrue pseudo efficiency implies a relatively high-risk management; on the other hand, there is no duplication of supervision efficiency is not desirable, enterprise resource consuming, not to give enterprises better use. Only the strengthening accounting supervision and monitoring measures of reasonable and scientific concerns combined focus good grasp of control procedures and principles, in order to properly resolve the contradiction between good and strive to achieve a balance oversight and efficiency.

                            Group accounting-based work with the specific requirements of internal and external environment changes constantly developing. In recent years, companies from restructuring to business development unit, from their own development to diversification of cooperation, from a single road construction to build cultural industries; meanwhile, the situation at home and abroad also constitute a subtle development, from business Reform of the country to further support the development of SMEs, set up to promote the Silk Road from Asia's economic infrastructure to build investment banking and so on, which is both a challenge and an opportunity; from which we need to utilize a variety of financial tools to achieve their rapid growth , involved accounting standards, accounting concepts, accounting business is more complex and extensive. On the basis of accounting knowledge and understanding we have also gone from the basic to the concrete, from simple to complex process. To do basic accounting work, various units and departments must unify their thinking, raise awareness, unity with, accountants uniform implementation; powerful way to develop basic accounting work for, in the case of the usual careful management of basic work on a regular basis to conduct View , act accordingly.



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