On the construction of the internal accounting system

Abstract: One of the hallmarks of modern enterprise is rigorous, scientific and humane enterprise internal control system is established and improved. In this paper, the need to establish internal accounting controls and internal accounting control system set up several suggestions to be explored.

Keywords: modern enterprise system of internal accounting control system construction

Uniform accounting rules and regulations in the country continue to improve at the same time, internal accounting system construction theory and practice have begun to attract the world attention because of its long-term internal accounting system, few studies, many of the internal accounting system, the views on the theory does not one, such as internal accounting system framework, content, internal control system theory in the application of internal accounting and other issues there are different views. This article will discuss internal accounting system a number of issues to do superficial research.


First, establish the need for internal accounting system

(A) the establishment of the internal accounting system is based on the objective requirements of modern enterprise system
In the planned economic system, because the rigidity of uniform accounting standards binding, leading only to the letter according to the requirements of the organization and conduct unified accounting, does not allow there is no need to design the accounting system in market economy conditions, Enterprises need to establish a "clear property rights, clear division of responsibilities, separating the management" as the basic characteristics of the modern enterprise system, to enable enterprises to truly become independent, self-financing economic entities in here, for them to clear property rights, guarantee property rights, the property must establish the appropriate accounting and management system, in particular scientific and rational system of accounting and accounting management; to ensure clear division of responsibilities must be handled through the accounting and financial responsibility fiduciary relationship between the distribution of benefits; to do government business separately, the accounting officer must be a single clear identity, emphasizing the accounting services should be business as its main body; to achieve the scientific management, including the need to establish and improve internal accounting system, including the management system to ensure its production and business activities can have order, health, flexibility to run visible, to establish a scientific and reasonable internal accounting system is to establish modern enterprise system and the objective requirements.

(B) the establishment of the internal accounting system is to adapt the accounting reform, the need for improving the accounting system of norms
Accounting standards that the accounting rules to be observed and it is to deal with the economic operations, accounting and supervision of the implementation of accounting yardstick. China's accounting standards by the <<accounting >>,<< Accounting Standards>> (basic guidelines ) and industry composition of accounting systems. corporate accounting is the accounting system implemented in accordance with the industry, but from China's accounting reform direction, in accounting theory, accounting standards, accounting and education, according to its own national conditions combined with international practice, and establishing the socialist market economic system to meet the requirements of modern system of accounting regulation system, that is to establish a <<accounting>> led to accounting standards (including the basic accounting principles and the specific accounting standards) as the center, based on internal accounting system accounting regulations. enterprises transform their operating mechanism, the government should give financial authority and power to draw in business accounting systems, especially in the "two" and the enactment of specific accounting standards are announced, the companies can combine the accounting standards based on production business characteristics and management requirements, draw up their own internal accounting system to regulate the accounting work.

(C) establish internal accounting system is to implement the basic premise of specific accounting standards
In China, with the deepening of the accounting reform, the establishment of accounting standards as the core content of accounting standards is a general trend, however, has been started and will gradually introduce the specific accounting standards, due to their inherent generality, abstraction, can selective constraints and other characteristics, in order to meet the different needs of business accounting, and its main specifications are with a certain span, so that different corporate accounting personnel in the use of accounting policies, accounting estimates, greater choice, but This will lead to arbitrary accounting practices accounting staff, therefore, after the introduction of specific accounting standards, to ensure and improve the implementation of effective accounting standards, companies must be allowed in the specific context of accounting standards, combined with the actual situation of enterprises, and establishing business accounting requirements of the internal accounting system, thereby, be a clear choice in the system for the enterprise's accounting policies, accounting estimates and other accounting methods, to guide accounting practice, to ensure that accounting standards by running.


Second, China's internal accounting system construction Analysis

(A) Many managers do not understand the true meaning of the internal accounting system
Currently, a large part of our business managers underestimate the internal accounting controls, administrative accustomed to command, patriarchal management phenomenon is also widespread and many companies have not yet realized the importance of internal accounting controls, or even of internal accounting controls, there are still many misunderstanding. that the internal accounting control is the piles of manuals, documents and regulations; or that the internal accounting control is cost control, safety control, is on staff management, pressure, cards, limit the power of leading cadres, etc. Some operators managers that the implementation of internal accounting control specifications, "positions the division of labor and mutual restraint" need for additional jobs, rising costs; some even on the internal accounting control is simply not the concept, which is also the key internal accounting controls a mere formality. Share on free download http://www.hi138.com (b) the weakening of the control of management, control execution are not effective, law and discipline violations have occurred
Many companies have established a system of internal accounting controls related to, but it lacks some of the methods and measures, resulting in chapters that do not follow, will have established internal accounting control system, "printed on paper, hanging on the wall." to meet the relevant departments of the inspection, audit, regardless of the implementation of internal accounting control system to the specific problems encountered more emphasis on flexibility, so that the internal accounting controls a mere formality, rigidity and loss due seriousness. At present, various endless economic crimes, and even "mushroom" of the situation. carry huge amounts of public funds flee to foreign countries for "investment immigration"; embezzlement, gambling, a lot of money secretly transferred to the Macau casino gamble or abroad, spending billions of dollars and calm, not jump; use of public funds in stocks and spend a lot of money in the capital market trading stocks, bonds, seek personal gain; the use of state-owned enterprise reorganization, restructuring, leasing and sale of machines such as changes in property rights Sungongfeisi; in the process of procurement, sales, investment, and project and other services in their own pockets. analyze the economic crime cases, the reasons may vary, but the internal accounting control is not perfect, imperfect, management and supervision in place is a very important factor.

(C) the weakening of the internal accounting system environment, the control system is inadequate
Internal accounting control system to a unit involved in personnel management, production management, financial management, purchase and sale of business management, handling and other major investment and asset management departments, involving a wide range, is a systems engineering business management, therefore, internal accounting controls The system should be scientific and rigorous, but many companies are controlling all the various departments into one, each of the tube, and do not converge; many small businesses, the internal containment mechanism has been established, let alone the performance of internal accounting controls; also There are some enterprises through mergers and acquisitions, separation or division of the establishment of regional organizations such as adjustment of the organization and authorization of changes, the original part or all of the internal accounting controls failed, resulting in alienation of certain parties or departments of internal accounting controls in addition, would not achieve its proper role.


Third, improve the system of internal accounting control measures

(A) the establishment of people responsible for the legal liability system
Although in our country since 1985 had been promulgated and implemented <<accounting>> and subsequently issued a number of related laws and regulations, trying to pass legislation to change the corporate accounting distortion, but the "Xinjiang Hops," "Silver mansions, "" transit handling, "" Shenzhen wilderness "," red light industry "and other accounting fraud incidents, the high amount of fraud, false accounting information of the serious and have to outrageous proportions, so We need to learn COCO report the experience of other Western countries, provides business management is responsible for the effectiveness of internal accounting controls, the <<internal accounting control standards - the basic specification (Trial)>> clearly states that "the people responsible for this unit internal accounting controls to establish a sound and effective implementation of the responsibility, "which will be conducive to the phenomenon of distortion of accounting information for a thorough cure, to make false accounting information for the figurines to bear its due legal responsibility.

(B) deepen the reform of property rights, establish modern enterprise system
Internal accounting controls can truly become the manager of internal needs, internal accounting control system is a mere formality is the key to achieving an objective to actually "want me to do" to the subjective "I do" change. But rather for the internal accounting control the internal needs of the enterprise depends largely on two things: First, accounting information is a determinant of business decision-making; the second is whether the enterprise by providing true and accurate accounting information for the community to use. none of these points many companies do this kinds of phenomena on the surface seems to know the leadership is not high, a deep understanding of financial discipline caused by the fact that many leaders knowingly result. "financial discipline do not know or understand on a deep" is just an excuse, there is behind this the deeper reason is that property rights system and the agency problem, therefore, must be reform of property rights, establish a modern enterprise system, allow enterprises to truly become "clear property rights, clear responsibilities, scientific management" of the market competitors, the business leaders, the behavior of decision makers, as the success or failure is closely related with the business.

(C) people-oriented, to improve the quality of accounting personnel
Internal accounting control is developed by people, but also rely on people to perform and perfect. Who is the internal accounting controls of the main body of internal accounting control of the object, must be people-oriented principle, strengthening of human resources management and control, which would First, strict employment relations, important positions with the accounting personnel and accounting in charge of personnel selection, should be a comprehensive survey of its moral character, ability, talent, performance, comprehensive quality, to ensure the quality of the staff positions required; second, to a multi-level , to strengthen multi-faceted job and in-service training of personnel, accounting staff to effectively improve the quality of the political and business; third is to strengthen professional ethics education, education employees to consciously abide by and implement the accounting internal control system, mainly the formation of self-control, self- inspection and self-discipline as the main means of accounting internal control mechanism of restraint.


References:
[1] Linde Jun, On the internal control system a few questions. Finance and Accounting, 2003, (3).

[2] high-Lin Ping, talk about corporate accounting internal control system. Friends of Accounting, 2004, (10).

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