With the continuous and rapid development of our country's economy, we are now ushering in the spring of enterprise development. Internal control and management of financial accounting. With the strong help and support of the state and the government, some enterprises have achieved good and rapid development. While the enterprise is gradually developing and growing, the enterprise has also paid more attention to internal financial accounting control and management, and gradually according to the laws and characteristics of its development, it has increased its efforts to improve a relatively complete set of financial accounting internal management and control system, and the improvement of the financial system has also effectively promoted the rapid development of the enterprise.
However, based on the investigation and understanding of the internal financial accounting control and management of some enterprises, we still found that there are still such and such problems in financial accounting management in modern enterprises, and some even seriously restrict the development and growth of enterprises. This kind of confusion in the internal control and management of financial accounting will not only hurt the operation of the enterprise, but at the same time, if this situation is allowed to spread, it will also bring serious adverse consequences to our country's economic environment,?
These are things that our economic workers don't want to see. Therefore, this article explores and thinks about the current situation, existing problems, and necessary control measures to be taken in the control and management of the internal financial accounting of enterprises.
The necessity and importance of internal financial accounting control and management of enterprises
1. The formal and orderly development of an enterprise is inseparable from effective internal control and management of financial accounting. At present, many enterprises attach great importance to internal financial accounting control and management, and they can also vigorously improve the implementation of relevant financial accounting systems. These have greatly promoted the healthy, formal, and orderly development of the enterprise. At the same time, it has also created a good ecological environment for the enterprise, further created unity and harmony within the enterprise, and provided a solid premise and foundation for the good operation of the enterprise.
2. The important position of the internal control and management of corporate financial accounting in the current economic environment. The formalization of the internal control and management of corporate financial accounting can not only promote the healthy development of enterprises well, but at the same time, the improvement of scientific internal control and management of financial accounting provides consumers with accurate market economy information and provides huge data support for enterprises to win a good reputation. More importantly, it is also an important basis and source of information for the government to supervise the operation of the market and provides an important economic data basis for the government to supervise the economic situation of enterprises and scientifically govern the market order.
3. The development of information technology has improved the efficiency of internal control and management of financial accounting. Today's society is an era of rapid information development. Information technology is widely used in all fields of society, which brings speed and convenience to the economic operation of enterprises and also provides a large number of sources of data and information for the government to grasp the economic operation of enterprises. The government's supervision of the internal economic situation of enterprises has also achieved that everything can be done without leaving home. At the same time, information technology has changed people's traditional inherent ways of communicating information, storing information, and analyzing and solving information. The massive amount of information in corporate financial accounting has also achieved the goals of rapid transmission, rapid storage, and rapid analysis, which have greatly promoted the improvement of the efficiency of the internal control and management of corporate financial accounting.，
Existing gaps and problems in the internal financial accounting control and management of enterprises
The above has talked about the importance of so much internal control and management of financial accounting, so what are the shortcomings and gaps in the current internal control and management of financial accounting of enterprises? Below, we will discuss and exchange some outstanding issues that exist.
1. The status of internal control and management of financial accounting is not prominent. Although we already know the importance and necessity of financial accounting internal control and management for enterprise development and even government governance of the market, in the actual economic operation of enterprises, there are still some enterprise leaders who do not have a clear understanding of it, resulting in the financial accounting internal control and management of some enterprises will form a dispensable situation. Enterprises may also formulate some standardized measures and systems in the internal control and management of financial accounting as needed. However, when it is implemented, most of them have gone through the process, and the phenomenon of work floating on the surface and flowing in form is particularly prominent, and the final result leads to this formulation. The system has become a kind of decoration or image project. When corporate leaders need it, they put it neatly on the countertop. When they don't need it, they will throw it aside and ignore it, which greatly affects the implementation of the internal control and management of financial accounting, which in turn will seriously affect the orderly development of various tasks of the enterprise.
2. The internal control and management system of financial accounting is imperfect and unsound. If the internal control and management of financial accounting can be formulated and implemented scientifically and rationally, it will play a great role in promoting the development of enterprises. However, when some enterprises formulate financial accounting internal control and management systems, they do not seriously and scientifically consider the external factors of the work system and the human operating environment in a comprehensive manner. The formulated system lacks the basis for scientific implementation from the beginning, which artificially creates many difficulties for the implementation of the system. Therefore, it is very likely that the system will eventually not be implemented because it is too difficult to implement.
How to highlight the effect and role of strengthening the internal financial accounting control and management of enterprises
1. Implement and improve the internal control and management system of financial accounting. Enterprises should change their inherent concepts, attach great importance to the internal control and management of financial accounting in their thinking, truly recognize the importance of this work, scientifically and rationally establish and improve the relevant financial accounting internal control and management system, and strictly implement standards. At the same time, modern information technology can be applied to the internal control and management of financial accounting, so that enterprise leaders can quickly understand and comprehensively grasp the development of this work, to maximize work efficiency and improve the competitiveness and economic benefits of enterprises in the operation of the economic market.
2. Establish and improve the internal control, management, and supervision mechanism of financial accounting. While business leaders attach great importance to this work and scientifically formulate relevant systems, they should also pay attention to the tracking and effectiveness of this work so that they can more effectively supervise and promote financial accountants to maintain efficient working conditions and good moral character at work, and do their best to improve the quality and standards of work. In addition, enterprises must do a good job of budgeting and auditing, effectively save costs, avoid consumption to the maximum extent possible, promote the good operation of the enterprise, improve the ability of the enterprise's capital flow, and create a good capital flow environment for the future development of the enterprise.