Direction Of Accounting Mode Establishment

The clear definition of accounting responsibility and the importance of ensuring the authenticity, accuracy and integrity of accounting information are very important in improving the system of accounting model

1. accounting management system.

The enterprise accounting management system is based on the relevant laws and regulations of the state, aiming at the characteristics of the business operation of the enterprise.

In the accounting management system, the following components should be included:

(1) setting up accounting institutions.

Accounting institutions are organizations that organize and implement accounting work.

In an enterprise, is the accounting institution sound and the operation between functions?

(2) internal control system.

The internal control system is a kind of management system that is interrelated and interrelated in the process of dealing with the economic business, which is a kind of management system to improve the quality of accounting information and meet the requirements of users of accounting information and restrict each other.

In order to improve the quality of accounting information and meet the requirements of users of accounting information, we need to ensure the safety and reliability of accounting information input, processing and output.

Therefore, it is necessary to introduce procedures and methods of internal control system in accounting management system.

The methods and procedures of internal control mainly include job separation control, authorization and approval control, performance report control, and internal audit control.

The internal control system in the accounting management system is to set the above internal control methods and procedures appropriately in the accounting organization, accounting report and accounting business process, so as to embody the requirements of internal control and make accounting management system an integral part of internal control.

(3) accounting personnel management.

The theme of enterprise accounting is accountants.

Effective management of accountants, prompting accountants to continuously improve their professional capabilities and accumulate work experience is an important part of the accounting management system and a necessary condition for ensuring the quality of accounting work.

The management of accounting personnel should include two aspects: one is the continuing education of accounting and accounting theory; the two is the improvement and perfection of accounting professional ethics.

2. accounting information system.

The main purpose of enterprise accounting is to provide reliable information related to decision making to users of accounting information.

Therefore, the setup and operation of accounting information system has become the main task of accounting mode design.

The setting of enterprise accounting information system includes the establishment of accounting policies, accounting information index system, accounting information quality indicators, accounting information process and other elements, and the organic coordination of these elements.

The so-called accounting policy refers to the specific principles followed by enterprises in accounting and the specific accounting methods adopted by enterprises.

The choice and determination of accounting policy usually depends on the practice of the industry in which the enterprise is located and the estimation of the factors affecting the business and the changing trend of managers and accountants.

The index system of accounting information is a set of data that should be provided through the operation of the accounting information system. It includes indicators that indicate the financial results of the business operation, and can also reflect indicators that reflect the antecedent state of the enterprise and predict the future development trend.

Generally speaking, the more complicated the business of an enterprise is, the more information it needs to provide accounting information in management. The more information types and quantities are included in the index system of accounting information.

The quality index of accounting information is the standard to measure the quality of accounting information.

According to China's accounting standards, the quality characteristics of accounting information include reliability, relevance, comparability, consistency, timeliness and clarity.

These Provisions are qualitative criteria, and in the actual operation of enterprises, it is necessary to quantify them according to the conditions of the enterprises, so as to facilitate implementation and operation.

3. accounting supervision mechanism.

Perfect accounting supervision is a necessary condition for ensuring the quality of accounting information.