Implementation Of Enterprise Accounting Appointment System And Internal Auditing System

1, carry out the accountant appointment system.

At present, state-owned enterprises still have such problems as single ownership structure, absence of owners, imperfect corporate governance structure, weak supervision of board of supervisors and serious internal control.

How to strengthen the financial supervision and control of the enterprise group to its share holding or holding subsidiary company, objectively needs to find a supervision mechanism of the owner to the operator, so as to ensure the centralized management of the funds and the authenticity of accounting information.

In the light of the actual situation and characteristics of the enterprise group, various forms of accounting appointing system, such as the chief financial officer, the finance minister at the next level, should be implemented, so as to strengthen the timely supervision in advance and in matters. At the same time, ensure the effective operation of the unified financial management software within the group and effectively safeguard the interests of the investors.

State owned large enterprises and asset management companies authorized by the state can appoint the chief financial officer to wholly owned and controlling subsidiaries and enter the board of directors of enterprises. They are responsible for the appointing agencies and the board of directors of enterprises. Conditional enterprises can also adopt the way of financial ministers' lower level management and direct appointment of financial accountants to effectively prevent information asymmetry and insider control problems.

2, strengthen the internal auditing system of enterprises.

Internal business

It is an important step to strictly supervise and assess the financial capital management of enterprises, and is a guarantee to strengthen supervision and restraint mechanism and make the budget achieve tangible results.

Compared with large foreign groups, a big gap between state-owned enterprises is that internal audit is not enough.

Therefore, large enterprises should set up high-level internal audit supervision institutions, equipped with specialized personnel, establish their status, clarify their functions, and improve the internal audit supervision and assessment system, so as to ensure the true and reliable financial information of enterprises.

Enterprises should be strengthened.

The process audit and supervision of the implementation of rules and regulations and major business decisions shall be moved forward, and the former supervision should be changed to supervise and supervise in advance and in the event. The investment and financing and capital flow of wholly owned or controlling subsidiaries should be carried out around the development goals and annual budgets of the enterprises.

The whole process of tracking and monitoring should be carried out during the whole process, such as changes, regular inspections, timely feedback on outstanding problems in the budget implementation, and rectification and handling to ensure the seriousness of the budget and the achievement of the enterprise's development goals on schedule.

To combine the budgetary audit within the enterprise with the external financial audit, the internal audit is mainly the audit of the budget execution and the actual operation effect. The external audit mainly depends on the social accounting firms to audit the legality of their financial statements, accounts and vouchers.

In short, strengthening and improving the management of enterprise's financial funds is an important link in realizing management innovation and promoting the level and step up of enterprise management. It is also an urgent need to implement the basic norms of modern enterprise system management.

Therefore, it is of great practical significance to select a batch of key state-owned enterprises to carry out the application of computer financial management software, and to actively sum up experience and speed up the promotion.