Exploring the Optimization of Corporate Accounting Behavior and System Innovation;
Optimization of corporate accounting behavior
1. Improve the supervision mechanism
The construction of an enterprise's internal accounting system needs to be completed under the joint supervision of the state, society, and enterprise managers. Effective supervision is more conducive to enterprise management. Social supervision agencies require enterprises to make corrections in the case of unqualified business operations, to better play the auxiliary role of the internal accounting system of enterprises in enterprise management.
To realize the business objectives of the enterprise, the legislature, the audit department, and other regulatory departments must work together to supervise the accounting system of the enterprise. For example, the legislature is responsible for formulating relevant laws and regulations, law enforcement agencies impose sanctions on enterprises for illegal acts, and audit agencies supervise the implementation of the internal accounting system of enterprises.
2. Develop an incentive mechanism
Optimizing accounting behavior requires formulating corresponding incentive measures to ensure that staff can give full play to their advantages and specialties. When the company combines the material incentives of the staff with the effect of accounting work, it can well stimulate the enthusiasm of the accountants and motivate them to develop their potential. In addition, it is necessary to optimize accounting behavior and provide fair treatment to staff.
Managers should give employees corresponding remuneration according to their specific working conditions and contributions. Establish objective and fair assessment standards, and use these standards to judge the accounting behavior of accounting staff. It is also possible to establish a corresponding assessment mechanism to mobilize the initiative of staff in various positions.
Innovative accounting budget system
In the process of enterprise accounting system innovation, it is necessary to strengthen the financial budget management of enterprises, which is an important premise of modern enterprise management and an important manifestation of the refinement of the accounting system. It mainly includes the cost of internal losses, the cost of external losses, and other expenses such as product marketing, which can be reflected through accounting information.
According to the company's sales budget, production budget, and related profit goals, a cost budget is formed comprehensively. To make cost budgeting scientific and rational, it is necessary to establish the standard of each cost budget after the budget is completed, which should be specific to the individual. At the same time, after the budget is formulated, appropriate adjustments should be made when the surrounding environment changes or the internal environment of the enterprise changes. These can ensure the scientific rationality of the accounting budget.
Innovate the internal accounting management system
First, business leaders must clarify their leadership responsibilities for the work of the business. Enterprise leaders need to be responsible for the work of enterprise accounting, supervise the implementation of accounting laws, regulations, and policies by the enterprise's accounting agency, agency responsible personnel, accounting personnel, and other relevant personnel, and ensure the implementation of the internal accounting work of the enterprise and ensure the integrity of accounting materials.
Real and effective, to ensure that accountants are loyal to professional ethics, and to commend advanced accountants. Secondly, it is necessary to clarify the leadership responsibility of the chief accountant for the accounting work of the enterprise. According to the relevant laws and regulations, the chief accountant should organize and lead the financial management, cost management, and other aspects of the enterprise, actively participate in the economic analysis and decision-making of the enterprise, and be responsible for the establishment of the enterprise's financial institution and staffing.
Propose specific plans for the setting of professionals. Once again, it is necessary to clarify the responsibilities of the person in charge of the accounting organization and the supervisor. Based on the actual situation of the enterprise itself, set up internal institutions, clarify the person in charge of the institution, and make a corresponding division of responsibilities. Finally, it is necessary to clarify the reasonable division of labor between the accounting agency and other functional agencies.
The accounting functional department has a very close relationship with other departments, such as the purchasing department, sales department, etc., and there will be business contacts in daily work, which requires reasonable public indignation and strengthening of inter-departmental cooperation. To sum up, accounting is a management discipline, and the quality of enterprise accounting behavior and system construction is directly related to the success or failure of accounting work. Business management has a very good role.