Reseach On Internal Control Of Current Account Of Enterprise A

With the continuous development of economy,the market competition is becoming more and more fierce.In order to deal with the complex market environment and various uncertain risks,enterprises should formulate internal control strategies suitable for their own development and take effective measures to carry out internal control over the financial funds of enterprises.Current account management plays an important role in improving the enterprise production and operation environment and adjusting the capital structure and debt structure in the enterprise’s balance sheet.At the same time,it also has a very important impact on improving the enterprise’s internal management and improving the enterprise’s internal control.It is also a very important part of enterprise fund management,but it is often easy to be ignored by managers.Therefore,enterprises should pay attention to the management of current accounts in order to meet the needs of internal control management and achieve the objectives of enterprise operation.This thesis mainly adopts the case study method,takes the subsidiary of a large stateowned enterprise as the research object,and based on the five elements theory of internal control proposed by American COSO,first introduces the basic operation of company a,and expounds the application of the fund payment function of ERP system and financial control system.Then,through in-depth interview,the main problems of the company’s current account are analyzed from five aspects: internal control environment,risk mechanism management,current account control activities,information and communication and internal supervision of current account: imperfect internal control environment of current account,imperfect risk management mechanism of current account,and lack of basic management in current account control activities,The management of key matters is not enough,the internal information communication of current accounts is not smooth,the efficiency of external information communication is low,and the supervision mechanism is not in place.Finally,using the "one-to-one correspondence" principle,this thesis makes specific optimization suggestions to deal with the internal control problems of the company’s current accounts: in terms of the internal control environment of current accounts,enterprises should pay more attention to current accounts,improve the overall quality level of employees and improve the internal control system of enterprises;For the construction of a complete risk assessment mechanism,we should start with hardware and software technology,and then improve the customer credit rating system;For the specific problems of internal control activities of current account,first,the current account management is incorporated into the management innovation activities of basic accounting work,secondly,the post responsibility assessment system of current account is established,and finally,specific suggestions and explanations are made on the supervision of one-time suppliers and customers and the reconciliation of related party transactions;In terms of internal and external information communication,we developed a new current account business information system,which effectively solved the problem of internal and external information communication of the company;For the implementation of the supervision mechanism,on the one hand,the R & D team constantly updates the system functions to prevent the risk of overpayment and overpayment of funds,on the other hand,it is recommended that the enterprise add a new internal audit department to effectively ensure the internal supervision and management of the enterprise.The significance of this thesis is that through the analysis and Research on the internal control of current accounts of company a,grasp the risk points of current accounts business process and key points of internal control,realize the improvement of the internal control level of current accounts of the company,truly lay a good foundation for the operation and development of the company,prevent capital risks and improve the economic benefits of the company.At the same time,it has strong reference significance for the same type of stateowned enterprises and private enterprises with weak internal control of current accounts.