Study On Impact Of VAT On Internal Control For Y High-tech Enterprises

As an important engine of economic growth under the new normal,high-tech enterprises have brought a lot of benefits to high-tech enterprises,and at the same time,they have also given their organizational structure and business model.The creation of development mode has a chain impact on the financial ability represented by assets and liabilities,net profit and cash flow,and the financial ability of the enterprise will also affect the financing and investment of the enterprise,"business reform and increase" will have the most direct impact on the financial ability of the enterprise,which is represented by assets and liabilities,net profits and cash flow.Therefore,strengthening the construction of internal control,especially accounting internal control,is of great significance to high-tech enterprises.On the basis of combing the necessity of internal control of high and new technology enterprises and the related research on the change of pre-tax plus and deduction after VAT,this paper emphatically analyzes the influence of VAT on the financial situation and daily operation of high-tech enterprises.The present situation of internal control,the difficulties of internal control and the root causes of the problems are analyzed.Through the analysis of financial data,it is found that the financing channels are narrow and the financing activities are not planned well.The problems such as weak risk identification and control ability,poor solvency and so on,the internal control has some defects,such as unclear pertinence,wide range of risk,unsupervised supervision and management system,etc.Through the analysis,it is found that the enterprise lacks the consciousness of internal control.The overall quality of financial personnel is not high and the internal control evaluation mechanism needs to be improved.Based on the above results,according to the principles and objectives of internal control,this paper puts forward the following countermeasures and suggestions for the improvement of the internal control of Y high-tech enterprises after VAT: first,to establish a more perfect internal control system,to further clarify the internal relationship between "business reform and increase" and the internal control of enterprises,and to formulate appropriate internal control management standards,and to effectively track,evaluate and feedback on internal control;Second,to improve the level of information management of enterprise internal control,so as to improve the understanding of the importance of enterprise internal information,increase the input of enterprise internal control information,and enhance the level of management information technology;Third,to carry out reasonable tax planning to improve the level of financial management,through standardizing accounting,strengthening education and training,and doing a good job of risk control,to improve the effect of internal control of enterprises.