Challenges And Opportunities Facing Future Accounting

In the era of information technology and finance, the great changes of accounting environment have brought unprecedented challenges to financial accounting. P

Faced with the difficulties faced by financial accounting in the new economic era, all the authoritative accounting organizations and accountants in the world have made hard efforts.

However, due to various complex reasons, these problems have not yet been satisfactorily resolved.

The lack of recognition and measurement in current financial accounting breeds the trend of future development.

For this reason, the world accounting researchers put forward many creative suggestions and ideas for the reform of financial accounting.

Therefore, looking at the various deficiencies of financial accounting, it is predicted that the development of financial accounting in the future is mainly reflected in the following aspects: < /p >

< p > < strong > 1. The coordinated development of financial accounting is less than /strong > /p >

< p > establish and improve the financial control system suitable for the development of the company, and implement a comprehensive budget and coordination management.

< < a href= "http://www.91se91.com/business/ > > comprehensive budget < /a >" is all the business activities of enterprises are included in the scope of budget management, and combined with various functional departments to coordinate actions.

The specific method is to make a comprehensive analysis of the implementation of the financial budget of the year at the end of each year. On this basis, the company headquarters will study the business objectives of the next year in conjunction with the relevant departments and various chain organizations, and then make amendments and supplements according to the business budget and special decision making budget, and prepare a preliminary draft of the financial budget, which is finally passed by the general manager's office.

We implement the management method of "budget management and important project reporting system" in the financial budget.

"Rights management" means setting up the examination and approval authority on project investment, commodity procurement, expenses and business activities planning on the basis of a comprehensive budget. The "important project reporting system" is mainly applicable to all chain organizations. The contents of the report are income and expenses, and the purpose of reporting is to control.

Because chain organizations are independent accounting units, in order to strengthen their management, all budgetary expenses must be reported to the headquarters of the company for approval. The expenses in the budget which belong to headquarters monitoring shall be reported according to the company expenses management method, and can be expended after approval by the company headquarters.

The important project reporting system not only enables headquarters to grasp the supporting situation of subordinate store monitoring projects, but also helps chain organizations to strengthen management awareness.

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< p > < strong > two, the development of unified allocation of financial accounting funds < /strong > < /p >

< p > (1) centralized management.

Centralized management can speed up the turnover of scattered precipitation funds and improve the efficiency of fund utilization.

In specific operations, the company headquarters set up a fund management center, to assume the use, scheduling and management functions of funds.

The independent accounting company set up two accounts in principle: one is the basic account, which is used for the daily expenditure in the budget, the funds are allocated by the fund management center, and the other settlement account is used for the collection and payment of various funds other than the daily expenditure, such as the payment of the goods sold and the payment of the payment. The headquarters has been through remote query and online bank real-time monitoring.

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< p > (two) payment is settled by credit.

According to the different protection points and turnover rates of commodities, financial affairs should determine the different accounts and payment forms of commodities, and actively use commercial credit and other clearing methods to save interest expenses.

This will play a positive role in further improving the efficiency of capital use.

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< p > (three) to carry out the operation of capital and to open up corporate finance.

Centralized management of funds makes it possible for enterprises to operate their capital.

From the end of the last payment to the next payment, the fund will always have a short precipitation process.

When the chain corporation develops to a certain scale, the amount of funds that can be operated for a short time will increase correspondingly, and the funds can be operated by means of agreement deposit rate, entrusted loans, short-term securities investment and fund trusteeship, so as to increase the efficiency of enterprises.

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< p > < strong > three, the development of financial accounting for auxiliary management of inventory < /strong > < /p >

< p > (1) purchase link.

First of all, headquarters must set up a unified catalogue, whether it is self purchase by stores or centralized purchase at headquarters. The commodities must be included in the catalog (special requirements for customers, depending on the specific circumstances). The advantages of this way are conducive to strengthening the unified management of the quality and price of goods.

Secondly, it is necessary to establish and improve the computer information management system, through computer analysis of the purchase and sale of single commodity of each commodity, to form a purchase decision system with computer decision making and manual modification as the subsidiary. The main link in the purchase process is to control the purchase price of goods. Before each payment, the customer information database must be opened up to check the price of suppliers, so as to prevent suppliers from having high price and discount.

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< p > (two) storage link.

Finance can analyze the indicators such as the break even point, < a href= "http://pop.sjfzxm.com/popimg/xm/index.aspx" > turnover rate < /a >, and feedback the result to the incoming department, modify the parameters of the computer purchase decision system, and constantly improve the stock structure.

At the same time, as the sales form of the company is open and self selected, we should strengthen the stocktaking work of the commodity, and promote the inventory management and effectively prevent the theft of shopping mall products and reduce the commodity loss rate.

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< p > (three) return link.

The return of enterprises involves two aspects, namely, the withdrawal of goods and the return of goods sold.

Because the quality, style, price and other factors are the main reasons for the purchase and withdrawal; the management of the purchase and exit is the settlement of the refund payment, or the exchange of purchase returns, and the pfer of business and financial information must be timely and correct to prevent the occurrence of bad debts.

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< p > < strong > four, the development of information technology in financial accounting < /strong > < /p >

< p > (1) implementation of computerized accounting computerization management.

At present, the comprehensive shopping mall is no longer an isolated and single store, but a store characterized by intensive, continuous and cross regional operation.

After the company headquarters is connected to all chain organizations, it can conduct real-time monitoring through remote query function.

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< p > (two) establish a financial information exchange center.

For the Department of finance, because the chain stores are numerous and scattered, the headquarters often have a lot of information to notify the chain organizations in a timely manner. On the contrary, there are many information that chain organizations need to feedback to the company headquarters.

Therefore, it is necessary to establish a high-speed and convenient two-way information exchange platform system.

In this system, there is intuitive point to point information exchange between headquarters and chain agencies, chain offices and chain offices.

Regular convening of regular financial meetings is helpful to solve the problem of interchecking and interlocking accounts in chain enterprises.

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< p > (three) establish electronic audit system for financial capital.

Due to the characteristics of "a href=" http://www.91se91.com/news/index_cj.asp "/a", the decentralization of the region and the centralized management of headquarters funds, it often causes inconvenience to the examination and payment of the funds used by chain organizations.

The use of electronic audit system can effectively avoid the above contradictions.

The approver can go to the system for examination and approval no matter when and where, and the "signature" after the approval of the electronic signature and approval will flow to the finance department, and the finance department will arrange the unified payment of funds according to the expected payment date on the "documents", which will enhance the timeliness of the funds and facilitate the financial arrangement and the budgetary management of the funds.

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