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    會計電算化下加強企業內控的策略探討

    時間:2019年04月24日 所屬分類:經濟論文 點擊次數:

    摘要:隨著我國信息技術和網絡技術的快速發展,會計核算工作也逐步朝著電算化方向發展,大大提升了企業會計核算的效率和水平,但是目前我國的會計電算化仍然處于起步探索的階段,在企業會計電算化的實施過程中存在著風險和漏洞,本文以此為研究背景,針對當

      摘要:隨著我國信息技術和網絡技術的快速發展,會計核算工作也逐步朝著電算化方向發展,大大提升了企業會計核算的效率和水平,但是目前我國的會計電算化仍然處于起步探索的階段,在企業會計電算化的實施過程中存在著風險和漏洞,本文以此為研究背景,針對當前我國會計電算化發展過程中,企業內控的現狀和不足進行具體分析,并在此基礎上,對優化企業會計電算化的內控工作,提升會計電算化的發展水平提出科學的發展建議。

      關鍵詞:會計電算化,企業內控,改革對策

    會計師

      隨著我國市場經濟的快速發展,越來越多的企業在會計核算的過程中應用電算化的工具和手段,較傳統的人工核算流程相比,雖然大大提升了會計核算的效率,但是在內控方面存在明顯的缺陷,安全風險和漏洞比較多,也給企業的內控工作帶來很大影響,基于當前我國會計電算化的發展趨勢,采取多元化的措施改革企業的內控工作,切實發揮會計電算化的應用優勢,是當前我國企業會計工作改革所必須要關注的焦點。

      一、會計電算化給企業內控帶來的影響

      (一)拓展了企業采取內控的范圍和內容基于傳統的會計核算流程下,企業財務的內控工作主要側重于會計核算業務的精準性、對于會計憑證等相關資料在傳遞的過程中的審核,整體來看企業財務的內控工作還相對單一,但是在會計電算化的發展模式下,企業的會計核算都依賴于信息系統和現代化技術,因此會計電算化的風險內控逐步轉向于企業財務信息管理系統,具體包括程序的開發、運營以及管理等,這極大地拓展了企業財務內控的范圍和內容。

      (二)改變了企業財務內控的形式在會計電算化的發展背景下,我國的會計行業有了很大的變化,傳統的手工會計憑證、賬表編制以及賬目的核算在會計電算化背景下都喪失了原本的意義,現如今,在會計電算化發展過程中,無論是基本的核算流程還是報表的編制都是在計算機系統和信息系統完成,企業的內控形式和重點也轉移到對計算機和信息系統的保障上,財務信息數據的安全性和準確性已成為內控的主要內容,這種內控形式的轉變極大地提升了財務信息的準確性和高效性。

      二、會計電算化背景下企業財務內控現狀和不足

      (一)企業缺乏一定的內控意識

      在我國企業現代化的發展過程中,企業關注的重點都放在業務的拓展上,在一定程度上沒有給予財務內控科學的重視和關注,無論是企業財務人員還是管理人員對于內控也缺乏科學的認知,將企業的財務內控簡單地理解為資金的控制和成本的控制等,忽視了對財務風險的有效控制,對于當前很多企業而言,企業財務內控流于形式地存在,沒有在根本上發揮企業財務內控的應有效能,對于企業的未來發展是極為不利的。

      (二)企業財務內控管理機制不健全

      在企業的財務管理和核算過程中需要有效的制度進行約束和參考,但是就目前企業的財務內控工作來看,其還缺乏系統完善的財務內控機制和管理制度,無法為企業的財務內控提供有效的指導,另外很多企業雖然設置了一定的財務內控制度,但是在根本上還無法行使其職能,在財務的管理工作中仍然會出現財務人員挪用公款的現象,對于企業財務人員無法提供有效的約束,這無論是對于企業的資金和財產安全都是極為不利的,也無法有效地落實會計電算化的內控工作。

      (三)缺乏專業化的財務內控人員

      當前在會計電算化的發展過程中,企業財務內控工作還都只是依賴于財務部門的工作人員來完成,一方面,現有的財務人員體系和結構財務人員的綜合素質和技能等都還有待提升,其自身財務內控的理念和手段都相對滯后,無法為會計電算化背景下財務內控工作提供有效的人力支持,另一方面,很多企業在財務內控方面并沒有設置單獨的機構和組織,例如:審計部門等,在內控工作的劃分上也都不清晰,使得企業財務內控的效率和水平大大降低。

      三、會計電算化背景下企業財務內控策略分析

      (一)提高對企業財務內控的關注和重視

      隨著市場競爭的激烈,企業要想有效提升自身的競爭優勢,獲得穩定健康的發展就需要切實提升對企業財務內控的有效關注和重視,首先,企業的財務管理人員和工作人員積極樹立科學的內控意識,在會計核算的過程中保持工作的謹慎性,同時針對企業信息服務系統、財務信息數據以及會計核算流程等都要做好監督和控制工作,確保財務工作每個環節都能夠高效精準,以此提升企業財務內控的價值,保障企業經營管理的科學性和穩定性。

      (二)建立健全企業的財務內控管理制度

      首先,要積極根據企業會計電算化的發展制定規范化的操作流程,切實保證財務核算工作的規范性和科學性,其次,企業財務部門也要針對財務數據信息的安全性制定相應的管理標準,規范企業財務信息和數據的有效保管,以此提升企業財務信息的安全性,除此之外,由于當前我國會計電算化的快速發展,都來自于網絡和技術系統,因此在需要針對當前網絡系統和信息系統的安全做出有效的監測,定期監測自身的硬件系統和網絡系統等,以此為企業會計電算化的發展提供有效的保障。

      (三)提高會計人員的職業素養和技能

      首先,需要從財務人員入手,進一步提升財務人員的職業素養和基本業務水平,財務人員要針對現有的財務數據做好系統的財務分析和數據分析工作,以此為企業財務內控提供有效的數據。其次,作為企業的財務人員也要積極利用電算化的會計流程開展針對企業原材料采購、供應鏈管理以及商品的庫存管理等,做好有效的數據審核和監管。此外,企業也可以積極組織現有的財務人員進行系統的內控風險培訓工作,掌握更多的風險內控手段和風險內控思維,確保企業資金和財產的安全性。

      參考文獻:

      [1]趙建鳳.上市公司股權結構對內部控制有效性的影響研究[D].首都經濟貿易大學,2016.

      [2]蘇麗.對企業內部控制與會計信息質量的研究[J].企業研究,2017(03)

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      上海地區評高級會計師對于論文就有了要求,但是對于這類從業人員來說,向期刊投稿論文是比較陌生的,為此小編在這里給大家講解高級會計師論文投稿指導,一般評高級職稱需要在國家級期刊,或者是核心級刊物投稿,這類刊物對于論文的要求也就比較高了,刊物級別越高,審稿周期越長,因此作者在評完中級會計師職稱后,就需要盡早準備論文了,為了提高論文發表成功的概率,選擇有實力的論文刊發機構才是靠譜的。

      

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