Management Accounting Helps To Improve The Accounting System Of Enterprises

(1) complementing each other with financial management, we have perfected and perfected the accounting system of enterprises.

Financial accounting focuses on reviewing the past, recording and summarizing the operating conditions of enterprises, making, reporting and auditing financial statements, while management accounting focuses on the future and makes a lot of analysis and comparison on the basis of making financial statements, fulfilling the functions of prediction, decision-making, planning, control and assessment.

It can be seen that financial accounting and management accounting perform their duties and serve the enterprises together.

A sound enterprise system requires enterprises to clearly stipulate the scope of duties, powers, procedures and responsibilities related to accounting and related work. All levels of management within the unit must exercise their functions and responsibilities within the scope of responsibilities.

Managers must conduct business within the scope of their responsibilities, while establishing standardized foreign investment decision-making systems and procedures, so as to standardize the daily operation of enterprises.

It can be seen that the establishment, improvement and implementation of accounting system is one of the important conditions for the long-term development of enterprises.

The plan is based on operational decisions, performs quantitative representations of the objectives determined by the relevant decisions in the decision-making process, and adjusts them into a system to effectively grasp the future and achieve the most effective economic and effective use of resources.

In the enterprise management work, the correct formulation of the plan helps to fully mobilize and coordinate all aspects of the enterprise's strength so as to make joint efforts towards the predetermined goal.

The decision process is the process by which managers choose and determine future business plans.

Taking ex ante decision as an example, prior decision is to put forward a variety of advanced and scientific technology solutions in the process of product pformation and development and extension of machinery and equipment.

Control is an inevitable means of enterprise management, and is also a necessary means of plan realization.

The target, such as "budget", "standard", "quota" and other data indicators, are compared, analyzed and checked with the actual results of the enterprise's execution plan and decision making, so that the business activities can be carried out in a planned way so as to achieve the predetermined target of the enterprise.

In order to effectively control production and business activities, management accounting obtains a variety of information from various channels, such as accounting information, statistical data, business accounting data and other relevant information, etc., and tracks the implementation process and implementation of the metrology plan, and makes a comprehensive analysis and evaluation of the causes and responsibilities of the differences.

The innovation of management accounting method which is compatible with corporate governance is mainly reflected in the innovation of the responsibility accounting system.

Responsibility accounting is a way to reflect and control the responsibility center (the internal unit of power, responsibility and profit), and corporate governance itself is a system arrangement of power, responsibility and profit. Therefore, there is a natural connection between the two.

Responsibility accounting consists of responsibility center, responsibility budget, performance evaluation and accounting processing system.

The traditional responsibility center is divided into cost centers or cost centers, profit centers and investment centers according to the control authority. In the corporate governance, the responsibility center can be extended to the managers, directors and shareholders of the company to reflect economic responsibility and establish incentive mechanism. Taking shareholders as a responsibility level is mainly to control the behavior of controlling shareholders and prevent the controlling shareholders from damaging the interests of minority shareholders.

The board of directors is the highest authority within the company as a decision-making center, and the executive level is a specific operation and management organization and a business center.

After dividing the responsibility center, it is necessary to draw up the responsibility budget, design the performance evaluation indicators for each center according to the principle of controllability, and carry out responsibility accounting control and accounting.

The concrete process is as follows: in order to strengthen the internal management responsibility, encourage and improve the initiative and enthusiasm of the productive labor, the enterprise should establish the "total budget" and establish the various units of the internal production and operation units as the responsibility centers. The responsibility accounting is to set up several responsible units within the enterprise within the part of the power management of the enterprise, and plan and control the economic activities assigned by them, which is the information control system that closely links the accounting information with the relevant responsible units.

The responsibility center divides the whole enterprise step by step into many areas of responsibility, so that the responsible person in charge should do his duty and take responsibility for each other. He should distinguish responsibilities according to the occurrence of cost, profit or investment, and follow the principle of unity of responsibility, power and profit, so as to ascertain the attribution of each responsibility center.

Finally, by comparing the actual number and budget number of the performance reports of each duty center, we can evaluate and assess the performance and effectiveness of each responsibility center, and reveal their achievements and problems respectively, so as to ensure the implementation of the economic responsibility system.

Domestic and foreign scholars are exploring the issue of performance evaluation of board of directors.

In 2002, five ministries and commissions of the Ministry of Finance jointly issued a set of performance evaluation index system, but there is no systematic and comprehensive evaluation plan for the performance of the board.

Melcher (1996), a foreign scholar, used 9 projects to evaluate the best and worst boards. The Canadian Association of Management Accountants (CMA) used the Balanced Scorecard of management accounting (theBalancedScorecard) to measure board accountability from four aspects and more than 20 indicators, and set up the performance evaluation system of the board of directors.

The author thinks that on the basis of management accounting, the evaluation index of the board of directors should take the strategic positioning of the enterprise as the core, supplemented by effective internal operation mechanism and external communication mechanism.

Enterprise strategic positioning requires that the board of directors should have a long-term vision and focus on the sustainable development of enterprises rather than short-term interests.

Effective internal operation mechanism requires the board of directors to have effective and effective decision-making mechanism. At the same time, it should make use of its dual authority of corporate governance and enterprise management to establish an effective control system so as to enable the company to operate orderly and effectively.

The external communication mechanism requires it to establish a system of communication and communication between enterprises and external corporate governance institutions, investors, creditors, customers and communities.