Internal accounting supervision system is a kind of supervision method, and its significance lies in supervising managers to fulfill the basic requirements of accounting standards, protecting the interests of resource owners and improving the operating efficiency of companies and enterprises.
Meaning and meaning: a way to improve the management efficiency and quality supervision of the company. The two objectives prove the integrity of all assets and materials in the enterprise.
Internal accounting supervision system
First, ensure the complete, complete, orderly and effective flow and use of all property and materials within the enterprise;
The second is to ensure that the accounting information of enterprises can truly and reliably reflect the financial situation and operating results of enterprises.
In order to achieve the above objectives, the contents of the internal accounting supervision system should at least include three aspects:
Internal sealing system
From the perspective of efficiency, containment and efficiency are incompatible. For example, when purchasing materials, the purchaser needs to fill in "purchase requisition" and other relevant application documents, and then apply to the financial department for the use or payment plan of the payment. This process takes time and reduces efficiency.
If the containment system will sacrifice efficiency, why set up such a system? This is related to the hypothesis of rational economic man mentioned above.
Rational economic man assumes that everyone is a selfish economic man, and whenever possible, he always tries his best to satisfy his own desires. The business activities of enterprises are inseparable from capital and wealth, and almost every business link has to contact and deal with a large number of property and materials.
For example, in the capital investment stage, someone needs to be responsible for registering the funds raised from various channels; In the supply stage, someone needs to handle the purchase of various raw materials and the payment for goods; The same is true in the production stage and the sales stage. In the process of enterprise reproduction, almost every post needs someone to handle it, and almost every post directly or indirectly comes into contact with the property and materials of the enterprise.
If these people can handle and control property and materials without restrictions, it may lead to a large loss of property, and ultimately make the reproduction of enterprises unsustainable. If the corresponding internal control system is established to contain, restrain and supervise various self-interested behaviors of economic men, the smooth and orderly reproduction process can be guaranteed at the expense of partial efficiency. Because of this, almost every unit has set up an internal containment system to varying degrees.