企业流动资产内部会计控制研究/Analysis of internal accountant control of current assets

2019-03-07 19:41:07

control 控制 accounting inner 内部会计



本人从事公司财务工作已近10年,在这期间,安然的会计丑闻震惊了世界,随后世界电信,施乐等著名上市公司会计造假丑闻也相续暴光,国内银广夏事件也使我们记忆犹新,这些财务丑闻使公众对会计界形成了空前的信任危机,使我尤感于内部会计控制的薄弱,或是流于形式,不切实际.一个企业建立了完善,严密的内部会计控制,并严格的加以执行,必然使企业内部组织合理,分工明确,职责清楚,奖罚分明,提高效益,促进发展,反之,一个企业没有建立良好的内部会计控制制度,或者内部会计控制制度仅仅是流于纸面上,口头上,那么必然造成组织混乱,职责不清,滥用职权,缺乏制横,损失严重,效益低下,可以说,完善的内部会计控制有利于单位经营管理的正确决策,有利于适应管理权力的分散的现状,有利于保护财产物资的安全和完整,有利于建立现代企业制度,完善公司法人治理结构,有利于提高企业经济效益.
由于流动资产具有极强的变现能力,具有极快的周转速度,具有多样的资产形态,本研究从流动资产的内部会计控制入手,分别对货币资金控制,应收帐款控制,存货控制进行了论述.
一.对货币资金控制,着重加强不相容职务分离制度,加强授权批准控制和预算控制.
二.对应收帐款控制,着重加强应收帐款风险管理和信用度分析以及客户付款方式和资金时间价值控制.
三.对存货控制,着重加强不相容职务分离制度, 加强供应链与存货管理控制以及上市公司计提存货跌价准备控制.
经过上述探讨和描述,我们认为:
一.建立内部会计控制主要要坚持相互牵制原则 ,坚持合法性原则,坚持成本效益原则,坚持动态信息反馈原则.
二.不相容职务互相分离的方法,授权批准控制方法,会计系统控制方法,预算控制方法,财产保全控制方法是内部会计控制主要的方法
三.企业管理当局应该充分认识内部会计控制对保障企业资产安全,会计资料信息的准确,完整有着重要作用, 加强和完善内部会计控制,提高企业的诚信度.
我们忠心希望在企业管理当局的高度重视下,在全体员工积极参与下,通过对内部会计控制制度的完善和加强,建立起一个个充满诚信,充满合力, 充满希望的企业.




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.