The Status Quo Of Internal Accounting Control In Chinese Enterprises

Some enterprises have not yet established an effective internal control system, or the internal accounting control system is imperfect, and no integrated system has been formed.

The reason is that corporate governance has not yet realized the importance of internal accounting control, or misunderstands internal accounting control. One sidedly thinks internal accounting control is only the cost control of enterprises, the integrity control of accounting data, and the control of assets safety.

Good internal accounting control not only requires

At the same time, corresponding inspection and assessment system should be provided.

At present, the implementation and inspection of internal accounting control system in some enterprises has become a mere formality. There has not been a complete set of evaluation and evaluation system, nor has the system of rewards and punishment been institutionalized.

In addition, the supervision system of internal accounting control is not perfect. There is a lack of necessary coordination and supervision among functional departments and posts, which leads to the fact that accounting information can not be pmitted and communicated rapidly, which not only affects the normal completion of work, but also is extremely unfavorable to internal audit.

It is generally believed that internal

Control itself is a whole process control process in advance, in and after, its inspection and supervision is mainly completed by internal audit.

Therefore, an enterprise should establish an independent internal audit institution that does not adhere to any functional departments and independently carry out its audit supervision tasks.

At present, some listed companies and enterprises in China have not designed their own independent internal audit institutions.

The person in charge usually takes part in the financial responsibility of an enterprise, which not only does not conform to the regulations of the system, but also causes the managers and accountants to pay little attention to the internal audit, which weakens the independence and severity of the internal audit, and affects the quality of the internal accounting control.

The accounting law clearly states that cashiers shall not take charge of the registration of audits, accounting files, revenues, expenses, debts and debts.

However, some enterprises, on the basis of staff simplification, make the cashier take charge of reimbursement, and the financial special seal is also kept by a cashier, which seriously violates the provisions of the accounting law.

This practice is not only easy to cause errors in the work, but also provides a convenient condition for occupational crime.

Some enterprises do not arrange procurement according to the production needs, resulting in the backlog and waste of materials, increasing the cost of management and capital. Some enterprises are not fully stocking materials and procedures, and the materials management departments do not reconcile with the financial departments for a long time.

The existing internal control systems of enterprises are usually designed for those repeated business types, and may not be able to control new businesses, businesses that are not happening frequently or unforeseen.

The rapid development of modern information technology poses new challenges to the internal accounting control of enterprises.

Enterprises are in a constantly changing environment. Changes in business environment and business nature may weaken the control power of the control system and even invalidate the internal control system.