Countermeasures To Improve The Effectiveness Of Internal Control Accounting System

Establish and improve the modern enterprise system and standardize it.

Structure is the direction of enterprise reform in China.

In the modern enterprise system, such a standardized corporate governance organ as shareholders' meeting, board of directors, board of supervisors and general manager level provides a basic organizational framework for the establishment of internal control, division of responsibilities and restriction, but the operation of internal control must also set up a functional organization to meet the needs of internal management under the framework of the organization, and clarify its management function and reporting relationship.

We should strictly divide the responsibilities and functions of each functional organization and follow the principle of separation of incompatible duties. Each step of authorization, issuance, approval, execution and record of economic activities shall be implemented by relatively independent personnel or departments, so as to ensure the safety and integrity of various assets of enterprises.

It also fundamentally eliminates the occurrence of the phenomenon of the top managers' decision-making power, executive power and supervision power.

As a matter of fact, one of the important reasons for the major problems of some enterprises in China in terms of capital allocation, asset handling and foreign investment lies in duplication of posts. It is mainly reflected in the fact that the chairman and the general manager are one person, and the board of directors and general managers are overlapped in office.

Therefore, to improve internal control, we must first divide the chairman and the general manager in the organizational setup and staffing so as to avoid duplication of personnel.

Enterprises should establish and improve the internal accounting control of enterprises.

The contents of the internal control authority, the scope of duties and obligations, the methods and contents of rewards and punishments, including the shareholders' meeting, the board of directors, the board of supervisors, the managers and the following grass-roots management and business management departments and personnel should be fixed in a scientific and reasonable system.

Timely and accurate checking and preventing fraud should be separated from the incompatible posts of the accounting department to assist the enterprise management authorities in formulating corresponding authorization approval procedures and handling money fund business.

Relevant institutions and personnel should restrict each other, strengthen the auditing and other relevant rules and regulations for payment and payment, and the departments in charge of capital utilization shall strictly abide by the procedures of authorization and approval and the scope of jurisdiction, and the accounting department and personnel shall strictly perform the duties of examination and supervision.

At the same time, reshaping the internal audit control procedures.

The internal audit department of small enterprises or only pay attention to the audit of accounting materials, or only focus on the investigation or audit of the cases according to the work arrangement of the discipline inspection departments, fail to put the internal audit work in the internal control system, and affect the internal audit to play the role of the construction of the internal control system.

At present, our country

Some of the accountants have low educational level and educational background. Some accountants, though having a certain accounting level, have neglected for a long time to learn new businesses and new accounting regulations, and do not understand some new accounting systems, resulting in low level of accounting work.

Therefore, it is imperative for the existing accountants to carry out assessment posts, and those who are unqualified are not allowed to take up posts, and earnestly strengthen the training of accountants, and constantly improve the professional level of accountants.

At the same time, to strengthen the follow-up education for accountants, we should pay special attention to basic business training for those accountants whose business ability is poor, so that they will be familiar with relevant laws, regulations and rules and regulations, improve their working ability, and reduce the technical mistakes in accounting business processing.

At the same time, enhance professional ethics.

The establishment of accounting professional ethics self-discipline mechanism requires accountants to comply with all accounting policies and regulations voluntarily and voluntarily according to certain professional ethics principles and norms.