企业流动资产内部会计控制研究/Analysis of internal accountant control of current assets
Since I began doing the accounting work in corporations it has been near 10 years. In this term, the financal scandal of the Enron Corporation shocked the world. Afterwards, some word-famous companies, such as the World Telecommunication corporation, the Xerox company and so on, have been found to make the vacation in accounting one after another. The domestic “Yin Guang Xia ” event also causes us to have a vivid memory. These financial scandals made the public to form a great trust crisis to accountant. This let me know the weakness of the accountant inner controls, especially mere formality, impractical.
If one enterprise has constructed strict inner accounting controls, and strictly carried out, it is inevitably that this causes the enterprise has reasonable inner tissues, everyone has what he should do and his responsibility is clear. So award and penalty is distinct, this could give the company benefit and enhance its development. On the contrary, if one corporation has not such measures, or only let them on the paper, it will make the corporation in chaos, workers know their responsibilities unclearly, some people could do what they want to do and have unnecessary restraint, and at last the company will have no very high benefit.
It can be said that perfect inner accounting control could do good for the company making right management decision, let it be suitable for the situation of the decentralization of management power, be advantageous to let the property in safety and integrity , and to the establishment of the modern enterprise system and the consummation of the company structure of legal people governing. Certainly it also has good for improving the company economics benefit.
Because current assets have very strong power of becoming cash, very quick speed of turnover and the diverse property shape, Controlling the current assets have the positive practical meaning.
This paper separately gave discussion to the controlling of monetary funds, account receivable, and stocks.
1.In controlling of monetary funds, we should strengthen the accommodating duty separation system, authorization and budget control.
2.In controlling of account receivable, we should strengthen risk management and credit analysis of account receivable and study the payment methods of the clients and time value of funds.
3.In controlling of stocks, we would strengthen the accommodating duty separation system, supply chain and stock management control, and gave much attention on extracting stock cheapen prepare in companies whose share are delt in the market.
After studying these, we will draw conclusions as following:
1.In order to construct inner accounting controlling system, we must insist on the principles of mutual diversionary, legality, cost and the dynamic information feedback.
2.We can use many inner accounting control methods such as accommodating duty separation , authorization and approval control , accounting system control , budget control and assets safety and integrity control.
3.The management of the companies should have full knowing that inner accounting control is very important for ensuring assets safety, accounting information accurate and integrity, and strengthen and improve inner accounting control, increasing trust of the companies.
We hope that under the high attention of management and active participation of all stuff, through strengthening and improving inner accounting control, especially strengthening the control of the currant assets , the companies would become more and more solid and hopeful.