According to the theory and the fact of current universities,The author designs several control systems which includes internal accounting control system of currency, assets, financing and investment, engineering project.
This thesis puts forward some thoughts of reform in college and university financial management by analyzing its status quo, deficiency, and its requirement. At the same time, it discusses the main content, the basis of application, and the specific application of the new system -"centralized leadership, pooling funds, level-to-level management and internal accounting", which aims to provide a practical guidance for the establishment of a new financial management system in colleges and universities.
The blueprint of railway reform includes establishing joint stock company,the separation between infrastructure management and transport operation,perfecting the internal accounting system.
The paper expounds a series of problems on cost management including the principal part of responsibility, target of responsibility, buget of responsibility, internal accounting, index accounting and control, performance apprasial.
Through introduction and analysis of internal accounting business in financial company, summed up its advantages and function, presented the way to further perfect internal accounting, play better part of the financial function of financing company and raise the efficiency of capital use of the group.
The problems existing in internal accounting control of commercial banks are analyzed. The emphasis of internal accounting control system is pointed out and some measures to optimize the system are proposed.
Adequate allowances must be made for these risks while conducting system design of the accounting internal control. New control points need to be fixed throughout the prior, interim, and concluding stages of the computerized account process that constitute a complete, practical and feasible internal accounting control system in order to ensure the security and integrity of the accounting system and its data.
Internal accounting rules can be designed to give managers strong incentives to internalize the firm's objective regarding efficient investment levels, and alleviate the tension between ex ante investment efficiency and ex post production efficiency.
Internal Accounting Measurements and Information for External Parties: An Analysis of Their Relationship in the Italian Banking
The internal accounting system used to account for federal grant expenditures and revenues was not reconciled with the STARS grant module.
The main reason is that few firms have an internal accounting system which allows for an analysis of profitability at the individual customer level.
This also involved improving the internal accounting records and processes.
The promulgation and implement of the "two criterions" has marked a successful beginning of the reform about the accounting system in our country. However, it is not the whole of this reform. The " two criterions" are general principles, they couldn't solve immense variety of those specific accounting problems which are present in tens of thousands of enterprises. For this reason, an internal accounting system must be laid down for the enterprises, so that their accounting work would be both in conformity...
The promulgation and implement of the "two criterions" has marked a successful beginning of the reform about the accounting system in our country. However, it is not the whole of this reform. The " two criterions" are general principles, they couldn't solve immense variety of those specific accounting problems which are present in tens of thousands of enterprises. For this reason, an internal accounting system must be laid down for the enterprises, so that their accounting work would be both in conformity with the standard and geared to the actual demands.In this paper, the author not only explains the importance about working out on internal accounting system, but also explains the regulations and methods which must be abided by. The author valuates that to lay down the internal accounting system,one must abide by the "two criterions" and combine the specific conditions in enterprises' productions and managements. Also, one must guarantee the quality of accounting information, and follow the cost accounting, etc. In addition, to work out the internal accounting system, one has to start with overall plan, then determine the forms of business accounting,the accounting subjects and their usages, accounting policy and designs for internal control system.
In view of the existing problems of accounting computerization in research and development institutes,the author points out: (1)splitting general and subsidiary accounts into two relatively independent sub -- systems; (2)abolishing the compulsively defined froms in internal accounting, and asking users for defining the forms according to their demands; (3)making proper division d responsibilities to control the risk caused by the centralization of the responsibilities; (4)strengthening training to develop...
In view of the existing problems of accounting computerization in research and development institutes,the author points out: (1)splitting general and subsidiary accounts into two relatively independent sub -- systems; (2)abolishing the compulsively defined froms in internal accounting, and asking users for defining the forms according to their demands; (3)making proper division d responsibilities to control the risk caused by the centralization of the responsibilities; (4)strengthening training to develop the financial and accounting personnel to be qualified for both computerization and accounting.
This thesis focuses on the study of the concept of accounting information and function,to describe the five forms of distortion of the accounting information and its harmfulness. The thesis analyses on the causes of the distortion of accounting information from the angles of macro-accounting, micro-accounting, internal-accounting, external-accounting, accounting system. It concluds that in order to make the accounting function well, we must strengthen...
This thesis focuses on the study of the concept of accounting information and function,to describe the five forms of distortion of the accounting information and its harmfulness. The thesis analyses on the causes of the distortion of accounting information from the angles of macro-accounting, micro-accounting, internal-accounting, external-accounting, accounting system. It concluds that in order to make the accounting function well, we must strengthen our legal system, complete accounting administration and inspection, to strengthen internal administration, standardize the function of the accounting principal part, to promote the quality and professional level of all the accountants, in order to build and complete the control system to avoid distortion of accounting system.