Accounting informatization integrates budget module, bookkeeping module and final account module, which avoids the inconsistency of accounts and tables caused by human manipulation. Then, what are the advantages and disadvantages of accounting informatization for financial control of public institutions?
The accounting information management platform is to innovate and explore the existing accounting computerization through the close combination of network information technology and financial software, and establish a financial information management system integrating budget control, online approval, fund accounting, remote monitoring, early warning supervision and intelligent analysis, so as to realize the standardization, networking and integration of financial management in scientific institutions. This paper discusses the influence of accounting informatization on the internal financial control of scientific research institutions from five aspects: budget implementation, financial examination and approval, accounting files, internal audit and final account evaluation.
Keywords: internal financial control of accounting information science institutions
The accounting information management platform enables scientific research institutions to realize the integrated workflow of accounting and business with the help of network information technology, and enables accounting to be approved, monitored and forewarned in the process from static after-the-fact accounting, analysis and final accounts to dynamic; It also provides a forecast basis for budget control in the next fiscal year. Do a good job in accounting information management and reshape financial work from complexity to process; From manual monitoring to automatic monitoring; From subjective performance evaluation to objective performance evaluation.
First, the impact of accounting informatization on budget execution control
Accounting informatization standardizes budget preparation process and strengthens data analysis and comparison. The accounting information management platform requires all departments to prepare, adjust, review, approve and implement the budget according to the budget management process. Based on expenditure and income, combined with the actual needs of departmental budget planning and scientific research, the budget is implemented in a planned way according to key nodes. Accounting informatization strengthens data analysis and comparison through data analysis of various expenditure structures. For example, the comparison of per capita expenditure of accounting subjects such as office expenses, travel expenses and three public funds. Through the implementation and adjustment, monitoring and analysis, assessment and evaluation of the budget, the authority of budget management and the guiding role of fund guarantee can be truly brought into play. Accounting informatization realizes real-time monitoring of budget execution. According to the budget control number of the superior competent department, the basic expenditure (public funds and personnel funds), the expenditure of scientific research projects from various sources of funds, the budget amount of infrastructure projects and repair and purchase projects are entered into the system according to various budget subjects, and an early warning function is set up. Real-time supervision of the implementation process of funds, in order to prevent over-budget expenditure, break through the budget quota, and adjust between budget subjects, and effectively control the misappropriation of special funds by project implementation departments. The accounting information management platform can exchange information, interact and rely on the scientific research management system in real time in the process of budget implementation, and display the budget implementation ratio at any time for easy reporting. The budget control function is completed automatically by the accounting information system, and changed from manual monitoring to automatic monitoring. Once an expenditure exceeds the budget limit, the system will automatically prompt and remind the financial supervisor. The accounting information management platform can incorporate the objective data of budget implementation into the year-end assessment system, so that the budget assessment can be changed from subjective performance evaluation to objective performance evaluation. In the accounting information system, scientific design of performance evaluation indicators and correct evaluation methods can improve the scientificity and rationality of departmental budgets. Strengthen the performance evaluation of budget management, and on this basis, determine the performance of each department, formulate the reward and punishment system, and take the evaluation results as the basis for future annual budget arrangements. By assessing the budget implementation rate, the department will focus on the scientificity, rationality and efficiency of the fund arrangement when preparing the budget for the next year, thus reducing the operating cost of the unit and improving the efficiency of the use of financial funds.
Second, the impact of accounting informatization on financial approval control
(A) the establishment of post responsibility system
System maintainers authorize and set different permissions according to everyone's different roles in financial business.
(B) the establishment of internal examination and approval system
According to accounting audit? Project leader? Chief financial officer? Who is in charge of this work? Director and other management links, electronic circulation approval.
(c) Standardize the online reimbursement process to improve timeliness.
It reduces the requirements for space and timeliness, and solves the problem that leaders' signatures must be found in the specified time and space. Researchers don't have to look for leaders to sign everywhere, and leaders can always grasp the financial situation of the department. Through the accounting information management system, researchers can fill in the reimbursement form online and upload it to the leaders in charge through the local area network. Even if the leader is not in the office, he can rely on the local area network to break through the time and space restrictions and conduct remote online approval.
(D) Significantly expanding the scope of management is a supplementary means of office automation.
Realize a high degree of information integration, and make the information communication between superiors and grassroots more accurate, timely and comprehensive. Through electronic means, the original opinions, approval process and internal instructions of the top leaders are well preserved, and the office automation means are supplemented, which strongly responds to the call of national paperless office.
Third, the impact of accounting informatization on accounting file control
(1) To strengthen the management of accounting electronic files and data storage and backup, and establish a new accounting file management system based on accounting informationization, it is necessary to save not only paper accounting vouchers, but also accounting electronic data.
(2) Accounting informatization can record the online process of financial work in real time and transform it into visible online electronic information for authorized users to inquire and supervise accounting files at any time. After the audit is passed, the paper vouchers are encrypted and scanned into the accounting information system. Once uploaded, it can't be deleted, only invalidated. The financial examination and approval is changed from the leader's personal signature to the electronic signature, and the electronic information and digital signature of reimbursement documents are bundled and encrypted.
Fourthly, the influence of accounting informatization on internal audit control.
(A) financial work to achieve visual monitoring
Accounting informatization is a highly integrated, standardized and unified management platform, which provides a smooth communication mechanism for the collaborative work among various departments. Authorized users can log on to the accounting information management platform at any time to check the circulation status of the to-do items, which links the to-do items have passed, which links have problems and which nodes are currently waiting for approval. Accounting informatization makes accounting work no longer an island, but a hub for the business development of the whole unit. Accounting informatization not only meets the dynamic needs of financial management, but also drives the operation of cross-departmental business processes by building a scientific workflow engine.
(2) The application mode is changed to continuous online audit, online information collection-real-time analysis-report conclusion.
Data can be divided into general business routine data and unconventional data defined by auditors or separated according to special requirements of special inspections. Before the application of accounting information management system, many internal audit projects need to check, calculate, review and analyze accounting vouchers and data manually, which is inefficient, time-consuming, inaccurate and costly.
Five, the impact of accounting informatization on the evaluation and control of final accounts
We can predict the future financial strength of the unit by comparing the budget revenue and expenditure module, the last year's final accounts, the changing trend of unit revenue and expenditure, the carried-over surplus funds and public funds through the final accounts revenue and expenditure module of accounting informatization means. First, by comparing the amount and composition of income between the final accounts of the departments and the budget, the differences and sources of income are carefully analyzed. The revenue sources of the department mainly include financial subsidy income, business income, operating income, other income, superior subsidy income and contributions from subordinate units. By comparing the data of budget and final accounts, find out the differences and analyze the reasons. The second is to analyze the expenditure structure through the difference rate between departmental final accounts expenditure and budget expenditure. The final accounts module of the accounting information system sets up a more detailed audit formula according to the financial system. Through the analysis of the final accounts of basic expenditure, we can find out whether the actual expenditure of basic expenditure conforms to the expenditure standards of the relevant national financial system, and whether there are over-standard and over-range expenditures in key subjects such as three public funds, conference fees, labor fees and consulting fees. Through the analysis of per capita expenditure in final accounts, we can understand the composition ratio of personnel expenditure and public expenditure in basic expenditure; Through the analysis of the project expenditure, we can find out whether the project expenditure details are collected according to the specified purposes, and whether there are cases of collecting personnel funds. Third, by comparing the final accounts and revenue and expenditure data of the unit over the years, analyze the reasons for the changes in revenue and expenditure of the unit over the years, formulate the next plan to increase revenue and reduce expenditure, and improve the efficiency of the use of financial funds. Fourthly, by analyzing the income and expenditure composition of the unit in recent years, predict the future income and expenditure trend of the unit; Through the analysis of income sources, we can get the changing trend of various income sources of the unit; Fifth, by analyzing the proportion of carry-over and balance in the total annual income and the assessment indicators of the increase or decrease of the balance of public funds and special funds, we can find out the reasons and adjust the budget for the next year. Avoid manual adjustment of final accounts data due to the disconnection between accounting software and final accounts software, which is inconsistent with actual financial data, resulting in distortion of final accounts. Nowadays, institutions are basically a bookkeeping system and a system of reporting and final accounts, and there is no connection between them. When auditing, we can only analyze the authenticity of final accounts with reference to the budget control number and account table, which brings great difficulty to the audit work. Accounting informatization integrates budget module, bookkeeping module and final account module, which avoids the inconsistency of accounts and tables caused by human manipulation. Researchers should grasp the feedback results of final accounts to the budget in time. Through the analysis of the data in the final accounts module, the person in charge of the research room finds out the problems existing in budget preparation, budget execution and financial management in time.
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