Research On The Improvement Of JX Water Service Company Internal Control Under The Centralized Accounting Model

The water industry is one of the most important basic service industries in all the areas and regions of China and the whole world,and the daily production and life can not be separated from water.In the background of the reform of state-owned enterprises in China,the relationship is also experiencing the transition of economic system to the water industry market attribute beneficial to the people's livelihood,on the one hand,water supply enterprises began to appear,on the other hand,the local water supply enterprises of our country entered a rapid development period to the management period of transition,in this change of economic system integrated management group is a trend,and the traditional accounting system has been unable to meet the group,accounting for integration,centralized,standardized financial managem.JX Water Service Company is a large province owned enterprise which is responsible for the public welfare and quasi public welfare of JX province and the investment,construction and operation of drainage projects.In order to meet the development requirements of enterprise group integration,JX water group implemented centralized accounting reform to meet the need of water enterprises to develop and deepen reform after separation of government and enterprises.However,due to the change of the original accounting system,there are internal control problems such as weak internal environment,new risk points,uncontrolled follow-up activities,poor information communication and lack of internal supervision.This paper is based on the node in the transition problems of JX Water Service Company as the research object,carries on the discussion to the current situation of internal control of company accounting centralized accounting center and problems from the perspective of the five elements of internal control,combined with the theory and practice of internal control,internal control of centralized accounting center put forward suggestions on improving the accounting of JX Water Service Company.ent requirements.