Abstract: With the economic and social development, people's increasing demand for high culture.
Grand Theatre is a public cultural service system constitutes an integral part of the rich spiritual and cultural life of the people important way. Grand Theatre and the operation of the work carried out not only to meet the cultural needs of the people, but also to meet the needs of socialist market economy This paper focuses on the Grand Theatre in accounting management should pay attention to the problem, the purpose is to make the theater management and operation of the accounting methods more effective, more responsive to the development of socialist market economy.
Keywords: Grand Theatre of accounting management in the new historical period, but also ushered in the great socialist cultural development and prosperity. Grand Theatre is to meet the basic cultural needs of the people is one important way, so big in all aspects of theater construction The work also ushered in a new climax, but how to adapt to the Grand Theatre of the new economic situation, how to face the system and mechanism innovation, how to do accounting, management, the series of questions followed and only in do a good job of accounting management context, the Grand Theatre will maintain normal operation, spread advanced culture will really play a role, will be in the rich cultural life of the people to contribute to the development of financial management and the Grand Theatre core business, financial management, accounting management is the basis of work and top priority to maximize the good financial management of the Grand Theatre, to achieve the desired goal of accounting management, because the ability to do work is directly related to management accounting as the Grand Theatre disseminators of advanced culture, whether for the masses of the people to spread advanced culture.
A large theater management accounting problems in recent years, China's prosperity and development of a large theater showing a trend, but the problems exposed in accounting management in more and more. First, the expenses out of control. Ineffective accounting management, financial transactions for the accounts is not clear, there is no detailed record, there is no reconciliation, there is a big loopholes in management, economic efficiency is low. Second, accounting information, there are a lot of counterfeiting. chaos accounting, lax verification, accounting information distortion is widespread, such as conventional single-charge of the Indian system, it is important to use a blank document storage system and the accounting personnel division of the 'internal constraints' principles Debu to the real implementation, there are some man-made and malicious fabrication of accounting information, can benefit from, distort accounting data, so that the accounts of chaos, books paralysis, to conceal income and expenditure data, false financial information, their own pockets, not the real debt, assets management confusion. These are the Grand Theatre and accounting management encountered practical problems need to be carefully addressed to the accounting management of a new way.
Second, the Grand Theatre and accounting management issues that need attention (A) have a clear goal of accounting management accounting management to do theater work, we must first clear the goal of accounting management in a context of accounting management objectives, will help improve the management of the accounting system and regulations, accounting management can guide the scientific work carried out so the Grand Theatre to develop appropriate accounting management objectives.
To determine the Grand Theatre of accounting management objectives should first make clear what the factors will be the Grand Theatre impact of accounting management objectives in determining these goals, we have to follow certain standards in the work to find out which factors Theatre income benefit, what factors will increase the Grand Theatre is the input, whether it is capital, labor or other inputs. but clearly the main risks come from, have a clear mind and a deep understanding. Grand Theatre's financial management should to maximize the value as a target, to ensure the normal operation of the Grand Theatre and play as much as possible on the basis of the basic functions of the optimization of financial management policies and systems, to the Grand Theatre in maintaining stability and development, based on the total value maximization.
(B) To attach importance to the establishment of accounting and accounting management system, management system is a complex whole, is composed of many interrelated and interacting elements combine together to form the entire accounting management system is a relatively closed system, but also has some open, it will be run from a number of constraints and the impact, so the establishment of accounting management system needs in a lot of effort and skill, need to attract enough attention. Accounting management system includes the content is very complex, mainly includes the cost management and capital management and a series of content. The system also has a certain level of, first, the overall accounting system management subsystem also related to the management, the formation of these subsystems is mainly because the management of specific objects are not the same as for the management subsystem can not be exactly the same For the overall system management, to some extent because the subsystems are relatively independent, cost management systems and financial management system is a typical subsystem management of content and management of different aspects of making the management of the specific object is not the same, the overall up speaking, this is a whole process of management, this management approach to management based on management aspects of the basic characteristics for the whole process of management as the basic features. Links to free download http://www.hi138. com
(C) the emphasis on improving the quality of accounting management personnel, the ability to meet accounting management accounting managers work requirements and standards of professionalism is related to an important factor in the quality of management accounting, management accounting is to improve the basis for benefit strengthen the management of accounting standards and professionalism. to ensure the quality of accounting management personnel working in computerized accounting practice is particularly important. extensive use of computers has brought to the accounting management has greatly facilitated the work, although advanced technology and Computer processing of accounting information management systems to accelerate the speed, but also can reduce some of the trouble, but the basic quality of work still needs to staff to ensure that if the lack of basic accounting management professionalism and ability to work, it is impossible to do a good job of accounting management of.'s very high standards of work and accounting management of advanced computer technology eventually can not leave the management of accounting staff. Therefore, accounting management staff from time to time to go through professional training and assessment. Also take full advantage of computer technology, to ensure that you can use a computer to carry out their daily work. In short, all aspects of accounting management from start to learn new methods and content of financial management, skilled operation and use of computers, familiar with a variety of financial management software also need to learn the operation and management of large theater-related knowledge, only under the support of the relevant knowledge of management accounting will have a higher efficiency of new management accounting and state-of-way of the development and use of management functions to promote the very content of the accounting change, accounting management also caused structural changes in staff knowledge and professional qualities. This accounting management personnel of the overall quality of made more number of requests, they must advance with the times required. Accounting management not only refers to the quality of professional quality, but also ideology and moral consciousness.
Accounting professionals need to have professional ethics, to do not make false accounts and to honesty. The accounting staff of the ideological and political education, To improve the ideological and political quality of accounting personnel, and enhance the rule of law and discipline, to establish a correct world outlook, values ??and ethics, to loyal, honest man, money can not be captured, nor can it fraud, to the Grand Theatre of accounting management errors information, because once the accounting information will involve many other issues, the daily work of the Grand Theatre will bring a lot of trouble, which is to improve the management of the basic requirements of accounting. Reflect the true balance of economic activity and financial situation, which is doing a good job of accounting management of the most reliable protection.
Accounting is a special industry, the professional staff level of knowledge and ethical standards are relatively high demand, actively improving the management system and accounting professionals, accounting staff to strengthen the scientific management, improve the overall quality of accounting personnel. Grand Theatre should be practitioners of management accounting explicitly required to have appropriate qualifications, full implementation of the qualification certification standards, the implementation of certificates. comprehensively improve the professional skills of accounting, the accounting staff to enhance the professional discretion, compound talents training a group of accounting .
(D) strengthen the Grand Theatre of the internal control, accounting management, internal control and sound system of internal control system is self Theatre supervision of accounting management of important ways. The formation of internal checks and balances and mutual monitoring mechanism is the only way of accounting management the Grand Theatre. internal control systems and the effective operation of management and a clear need to regulate the provision of rewards and punishments. to establish a self-monitoring and mutual supervision, oversight mechanisms, the formation of effective checks and balances of power, to break the limitations of internal control, strengthen internal controls efforts, the Grand Theatre from discipline to ensure the quality of accounting management.
(E) a sound-related regulations and systems to ensure that the management of the Grand Theatre of accounting and laws of the institutionalization of the mode of operation of today's Grand Theatre Grand Theatre has been the exposure to the tide of the socialist market economy, more and more with the market In a market economy in the theater should have a normal and standard economic management, which requires the accounting management of institutionalized and legalized in the interests of the face, and moral forces are often not so powerful, this time in need of legal The coercive force and effect. We learn from practical experience and advanced experience of foreign countries on the basis of active exploration and development to China's Grand Theatre for the accounting management laws and regulations.
Third, the conclusion of the campaign funds of the main elements of financial management, accounting management is a basic form of capital campaign management, so the importance of accounting management is self-evident by what means the accounting management more effective and science is the Grand Theatre accounting management staff need to continue to explore the issue. Grand Theatre of financial management must have a scientific method, in a general accounting management on the basis of general characteristics, but also summed up for the Grand Theatre's unique way of accounting management, so accounting management staff to give full play to intelligence, actively engaged in accounting management in the Grand Theatre, the Grand Theatre to meet the cultural needs of the people in the process play a better role. Reposted elsewhere in the paper for free download http://www. hi138.com
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