Q: What is the Audit Department?
Answer: It belongs to the accounting department.
The modern auditing discipline system generally consists of four sub-disciplines: theoretical auditing, applied auditing, auditing technology and historical auditing.
Theoretical audit mainly studies the basic concepts, principles and laws of audit, as well as the comparative study of audits in different categories and countries. It includes the basic theory of audit and comparative audit.
Applied auditing mainly studies auditing with different objectives, auditing in different industries and auditing methods.
Audit technology mainly studies various audit methods, techniques, methods and means and their applications.
Historical audit mainly studies the regularity of audit's emergence, development and rise and fall.
In addition to the above four sub-disciplines, some people think that the audit discipline system should also include marginal audit, that is, the intersection and integration of audit with other social sciences or natural sciences.
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How about financial management major?
Students majoring in financial management need to have some knowledge of financial management, finance, economy, management and law. After mastering relevant professional knowledge, you can engage in relevant positions in the field of financial management in the future. Through systematic study, graduates should have some basic abilities to analyze and solve financial, economic and financial problems, and make better contributions to the work of enterprises in the future.
The courses for students majoring in financial management include: investment, auditing, financial accounting, capital operation, asset evaluation, advanced financial management, introduction to e-commerce, tax accounting and tax planning, basic accounting, project evaluation, advanced financial management, financial management, etc. Financial management is the core of enterprise management. It needs to maximize profits at the lowest cost and solve the financial problems of the company with scientific decision-making.
How about financial management major? Are the employment prospects good? If the graduates majoring in financial management have certain professional knowledge and working ability, I believe the future employment prospects are also very good. Graduates can hold the following positions: accounting, financial accounting, financial manager, cashier, accounting supervisor, financial manager, auditor, cashier, chief accountant, etc. If graduates can be admitted to certified public accountants, then the future is infinite.
Financial management is a major in business administration. Now many enterprises need to recruit talents in financial management to help manage the company's finances and funds. If students majoring in financial management have certain abilities, enterprises will definitely reuse them, and the salary will not be too bad. Students majoring in financial management can also choose to apply for civil servants. Students majoring in financial management are more popular in the civil service examination.
Ⅲ. The fifth edition of Auditing published by China Renmin University.
Our website has an electronic version of the Mars City e-book, which can give you a great discount.
Fourth, the differences between the ninth and tenth editions of Auditing published by Renmin University of China Press
The difference between the ninth edition and the tenth edition of Auditing published by Renmin University of China Press, you can compare the two books, which may have added some new contents.
Fourth, the employment direction of economics major
After graduating from economics, you can take an examination of civil servants and enter scientific research institutions and universities. And you should also include the employment direction of finance major.
What will you do after studying finance?
Judging from the employment situation in recent years, finance graduates usually have these flows:
1. Commercial banks, including China Industrial and Commercial Bank, China Construction Bank and Agricultural Bank, and joint-stock companies, such as China Merchants Bank, City Commercial Bank and domestic branches of foreign banks;
2. Insurance companies and insurance brokerage companies, such as China Life Insurance, Ping An Insurance and Pacific Insurance;
3. Central People's Bank, China Banking Regulatory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission;
4. Financial holding group, four asset management companies, financial leasing and guarantee companies;
5. Securities companies, including fund management companies; Shanghai Stock Exchange, Shenzhen Stock Exchange and Futures Exchange;
6 trust and investment companies, financial investment holding companies, investment consulting companies and large enterprise finance companies;
7, national civil servants series * * * administrative agencies, such as finance, auditing, customs and other departments. ;
8. Social security fund management center or social security bureau;
9. Some policy banks, such as China Development Bank and China Agricultural Development Bank;
10, securities department and finance department of listed (or to be listed) joint-stock companies, etc. ;
1 1, financial teachers in colleges and universities, researchers in research institutions, publishing and communication institutions, etc.
How to choose a professional direction that suits your own development?
1, career orientation
As can be seen from the above employment flow, the career direction has a great relationship with the majors you apply for. Therefore, how are you going to engage in fund work and report to the financial engineering direction is better; If you want to work in an insurance company, you must choose the insurance direction.
2. School orientation
First of all, try to choose a prestigious school when applying for the exam. Now there is a "prestigious school complex" in the financial industry. When choosing students, enterprises pay more attention to the institutions where students attend. Generally, they will choose well-known students, such as Central University of Finance and Economics, China Renmin University and university of international business and economics, because these schools have established a good reputation in the eyes of enterprises.
Secondly, consider the institution you are applying for from the perspective of interpersonal relationship. It is best to choose schools with excellent financial education accumulation, such as some famous financial professional colleges, such as Shangcai and Cai Zhong, or comprehensive universities with good financial traditions, such as Fudan and Nankai. Such colleges usually have certain alumni resources in the financial circle, which is conducive to future employment.
Third, the location of the school is also an important factor. The college you want to apply for should be in or near your future development area. Because the school has a certain influence in this field, it will be more convenient for you to choose this job after graduation. For example, taking an examination of a school in Shanghai aims to develop in Shanghai. In 2020, Shanghai will become an international financial center. According to international financial centers such as London, new york and Tokyo, there are more than 300,000 financial talents, while there are about 654.38 million financial employees in Shanghai at present. Compared with other financial centers, there is a huge talent gap, especially the shortage of senior financial talents.
3. Career orientation
Now that you are going to develop in this industry, what major direction do you choose is more in line with your development goals? Judging from the current distribution of financial disciplines, the more promising professional directions are: corporate finance, risk management and control, financial engineering, financial markets, insurance actuarial, securities investment and so on.
At present, the fund market is the most active, with only about 3,000 skilled fund managers and a talent gap of over 10,000. At present, the annual income of middle-level fund managers has reached 400,000 yuan. The annual salary of senior position managers exceeds one million, which shows that the financial industry is an undeveloped gold mine.
ⅵ Which universities in China have better accounting?
Accounting belongs to the field of business administration.
Accounting is a discipline of business administration, and it is a highly applied specialty. This major has three major directions: enterprise accounting, international accounting and certified public accountants. This major focuses on enterprise accounting, taking into account computer and financial management. In terms of teaching methods, we emphasize the teaching mode of combining theory with practice, advocate heuristic and case teaching, and cultivate students' operational ability and innovative ability in handling accounting business and managing finance in many ways.
Accounting major is a basic theoretical application subject based on accounting, auditing and financial management. Based on the basic theories and knowledge of economics and management, I mainly study the basic theories and skills of financial accounting, the professional knowledge of capital operation, asset reorganization and enterprise merger and acquisition, and international accounting practice. At the same time, pay attention to cultivating students' practical ability and practical operation. Through the basic training of accounting manual simulation room and accounting computerization laboratory, students' basic ability and comprehensive ability to analyze and solve practical accounting problems are cultivated, and at the same time, students' learning of financial management, auditing, economic law and tax law is strengthened, laying a solid professional foundation for students to take the CPA exam in the future.
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ⅶ Can you help me divide the following universities into batches? Thank you! China Renmin University, China Media ...
1, Fudan Nanda People's Congress
2, Tongji Zhongshan Nankai
3. Comprehensive universities: Xiamen University, Sichuan University, Chongqing University and Central South University.
From then on, it belongs to the relationship of greater than or equal to; From now on, there is no order.
4. Outstanding: China Media, China Ocean, Central Finance and Economics, Foreign Trade, China Political Science and Law (one of the three giants of law), Dalian Maritime, Shanghai Customs and Nanjing Audit.
5. In addition, the location of the Institute of International Relations is 1 or 2.
6, the rest, there are unique types, such as one of the four departments of the five major law schools, or one of the six major schools of finance and economics, or one of the six normal universities directly under the Ministry of Education; There are also universities with balanced comprehensive strength.
7. These should be the countdown: Shenzhen University, Shanghai Economic and Trade, Shanghai Finance, Shandong Political Science and Law, Shanghai Political Science and Law, Capital Economic and Trade, Qingdao Dawei, Sichuan Normal University, Southwest Ethnic Group.
ⅷ I want to download a video about the audit of the National People's Congress. How to download it?
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ⅸ Is it difficult to take the self-taught accounting undergraduate course?
Is accounting suitable for postgraduate entrance examination?
Accounting is a postgraduate entrance examination, but it is very suitable for the exam. Because the accounting major itself has a lot of basic knowledge of economic management disciplines, accounting majors in colleges and universities generally offer advanced mathematics courses to lay the foundation for postgraduate entrance examination.
From the perspective of career planning, the postgraduate entrance examination for accounting major should take other majors, not this major. Because if it is not for learning, accounting majors can only do practice. In that case, accounting postgraduates are not as popular as accounting undergraduates, so it is better to take several qualification certificates. But then again, if you majored in management, it would be very different. A solid accounting foundation will make you handy in management, and managers who are proficient in accounting in the workplace are very popular.
Personal point of view
Personally, I don't think accounting majors need to worry about postgraduate entrance examination. Compared with other industries, accounting pays more attention to the accumulation of experience and the level of skill certificates, and pays less attention to academic qualifications. A bachelor's degree is enough.
It is not necessary for some accounting students to take full-time postgraduate exams directly after graduation from university. It is suggested to work first, accumulate experience, and take all the skill certificates in the exam at the same time. After that, if you have time and energy, it is enough to take an on-the-job postgraduate exam. Of course, if you plan to take an examination of civil servants and enter institutions to do finance, it is very necessary to take the postgraduate entrance examination, because institutions pay more attention to academic qualifications when recruiting, and most institutions must have a master's degree or above when recruiting.
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X. How to Play the Role of Auditing in the Supervision of the National People's Congress
The State Council leaders once again stressed the importance of audit supervision during the inspection of the Audit Office, pointing out that audit is an important part of the power restriction mechanism and supervision, the guardian of the national economy, and the eyes of leaders and people. This shows that audit plays an irreplaceable role in the era of rapid economic growth in China and the deepening of economic system reform today.
The primary function of audit is supervision, which is the eternal theme of audit. Combating fraud and chaos in the financial field, punishing corruption, promoting the construction of a clean government and standardizing the order of the market economy are the roles of auditing as the "guardian of the national economy". In addition, the report of the 16th National Congress of the Communist Party of China clearly put forward the goal of "running towards a well-off society", ruling and rejuvenating the country is the top priority at present, and the audit work must serve the reform and economic development and realize its own development through better service. In short, the audit work should take "supervision and service" as the theme, continue to practice and explore, cooperate with * * * to implement various reform measures, and play an important role in * * * macro management.
First, the role of audit supervision in macro management
Audit supervision is an independent audit institution and entrusted professionals' supervision activities, which inspect, audit and analyze the economic activities, financial revenues and expenditures and economic benefits of the audited entity according to relevant laws, regulations and certain procedures and methods, and make evaluations and conclusions on its authenticity, legitimacy and effectiveness.
(A) conducive to macroeconomic regulation and control
Through audit supervision, we can strengthen the national financial management, ensure that the fiscal revenue is put into storage on time and as planned, control the fiscal expenditure, and make the fiscal revenue and expenditure balance; It can make the bank's own credit funds distributed in proportion in a planned way, so that the distribution of credit funds can be connected with the production needs; We can control the phenomenon of blind investment, blind construction and repeated construction in capital construction.
(B) is conducive to the correct handling of the relationship between local and global.
A series of reforms in China's economic system and tax system have aroused the enthusiasm of all sectors and promoted the development of the socialist economy. However, because some systems and measures are relatively backward, the contradiction between the local and the overall situation still exists, and it is quite common for some units and individuals to occupy the overall situation for local interests, and tax evasion occurs from time to time. All these require audit institutions to supervise enterprises and localities to correctly handle the relationship between the local and the overall situation through the audit of financial revenues and expenditures in accordance with national laws and regulations.
(C) an important means to ensure the healthy economic restructuring.
Economic system reform is an arduous and complicated social system project. Although there is a general direction and principle, some concrete steps and measures are still being explored. Some people with unhealthy ideas use the reform to harm the national interests, benefit small groups and individuals, and affect and interfere with the smooth progress of the reform. The state needs to use auditing and supervision to reveal and crack down on problems.
(4) It is conducive to improving economic benefits.
Over the years, the audit department has conducted effective audit supervision on some departments and units, raised many problems and put forward many suggestions and measures for improvement, which has played a positive role in improving the management level and economic benefits of enterprises.
(5) It is conducive to building a clean government.
Audit supervision should implement the principle of comprehensive audit and highlighting key points, try to find clues of major cases and give full play to the deterrent effect of audit, especially under the market economy system, all kinds of violations of law and discipline are hidden, which requires strengthening audit supervision, improving the policy level and professional quality of auditors, and better promoting the construction of party style and clean government.
Second, expand new areas of auditing and actively serve macro management.
How to give full play to the role of audit supervision and how to better serve macro management will ultimately be reflected through the inherent function of audit supervision, which is the inherent requirement of audit essence. The essence of audit is supervision, which is reflected in all aspects of audit work, from the establishment of audit projects to the application of audit results. All these reflect the function of audit supervision.
(1) Supervision function
The basic function of audit is economic supervision, which mainly points out the mistakes and disadvantages by checking the authenticity, legality and efficiency of the audited unit's financial revenue and expenditure and its related economic activities, and supervises the audited units and individuals to abide by financial laws and regulations and fulfill their economic responsibilities.
(2) Authentication function
It refers to the fact that external audit institutions or auditors examine the authenticity, legality and efficiency of financial revenues and expenditures and related economic activities reflected by accounting and other economic data of audit institutions, objectively and fairly certify the authenticity, legality and efficiency of their financial status, operating results and accounting data according to financial regulations and accounting standards, and obtain the recognition of the state and all sectors of society as the basis for evaluating economic responsibilities, exempting them from economic responsibilities and handling them according to law. Because audit verification is conducted in accordance with the law, objectively evaluated and can win the trust of the society, it is also called audit notarization.
(3) Evaluation function
Refers to the audit institutions or personnel to the audited entity's financial revenue and expenditure and related economic activities of the authenticity, legitimacy and effectiveness of the review and verification, on this basis, to evaluate its financial situation, the advantages and disadvantages of operating results, the level of economic benefits and the performance of economic responsibilities, in order to promote the improvement of management and economic benefits. At present, the evaluation function is in a prominent position in the economic responsibility audit of leading cadres during their term of office and the economic responsibility audit of enterprise directors (managers) leaving office.
Three. Countermeasures to strengthen audit supervision
(1) Give play to the role of auditing and supervision, and maintain financial order.
The purpose of audit supervision is to find and correct mistakes, expose violations of financial laws and regulations in economic activities, continuously improve economic benefits and promote economic management. This is the embodiment of audit function, and it is also an important aspect for audit supervision to play a role in macro management. In recent years, the audit of budget implementation at the corresponding level implemented by audit institutions at all levels in the country has played an obvious role in macro-management.
(2) Give play to the role of audit supervision in serving macro-control.
Because the audit result is objective and fair, it truly reflects the economic activities and the use of funds of the audited entity. When problems with universality, tendentiousness and signs are found, comprehensive analysis is made to prompt the causes of the problems, and timely feedback is given to the relevant departments, so as to facilitate * * * to take effective measures against the problems, strengthen management and prevention in a targeted manner, and ensure the healthy and orderly operation of the economy. The industry audit and special fund audit carried out by the audit department every year have revealed many problems that affect the effect of fund use, which is a good example.
(C) give play to the role of audit supervision to help promote
As the audit department of national economic management, it is necessary to supervise the audited units and help them improve their management and economic benefits, especially under the conditions of market economy system. Audit can fully grasp the operating situation of the audited entity, and the suggestions put forward are more practical and targeted, so it plays a greater role in strengthening management and improving economic benefits. At the same time, in the process of supervision, the audit is also responsible for publicizing national policies and regulations and providing business guidance to grass-roots units, which are all manifestations of help and promotion.
(D) Give play to the deterrent role of audit supervision
The forms of audit function are: special reports, compilation and release of audit information, notification of audit results, and disclosure of audit results by radio, television, newspapers and other related media. , thus expanding the audit impact. The published contents can be positive cases, negative cases, audit findings or the handling of certain situations and problems, suggestions for strengthening management, etc. In particular, the current economic responsibility audit of leading cadres during their term of office provides the audit results to the cadre appointment and removal organs and provides a basis for selecting and appointing cadres.
(five) play the role of audit supervision, and promote the construction of a clean government.
The socialist market economy needs laws and regulations to regulate it. With the deepening of reform and opening-up, the field of auditing has been continuously broadened, and the expectations of all sectors of society for auditing have become higher and higher. Through auditing, we can be serious about financial discipline, improve economic order, advance together, crack down on economic crimes and strengthen the building of a clean government, which is an important task entrusted by the times to audit supervision.