The effectiveness of the financial accounting work

Abstract: With the continuous development of China's information technology, financial accounting work in our country for many years, financial accounting gained popularity and application in accounting, financial accounting has also become the development direction of accounting work in order to enhance the awareness of financial accounting, management, strengthen financial software and improve the the financial hardware facilities, the use of accounting techniques to gradually achieve the standardization of financial accounting, standardization, modern management techniques, financial accounting entity facing development challenges and the impact of the development of information technology, new technologies and new methods Improved financial accounting management measures, the establishment of a new accounting system in line with the national budget system accounting service system, will be a new course for the development of financial accounting work, different aspects at different angles, do be coordinated so as to achieve the financial accounting, specification management, scientific use of policy advocacy, and strengthen incentive system updates and other means, so that the benefits of financial accounting and institutionalized, the gradual improvement of the financial accounting.

Keywords: financial accounting, management, effectiveness

With a major reform of the national system of public finance with the rapid development of higher education, and how well the use of the new system management financial accounting work, in order to better fulfill its role, the gradual improvement of the financial accounting methods and working practices, so as to establish a set of relatively complete, security and stability in the financial accounting system. varying degrees of adjustment in the accounting basis of accounting, content and method, factor structure, improve financial accounting technology, knowledge and information.

Financial accounting work started relatively late, traditional financial accounting accounting certificate, accounting books and accounting statements and other accounting-specific data, historical data and evidence of record and reflect the various schools of economic business school management and information development of financial accounting, and constantly strengthen self-construction and continue to study financial accounting management, given the many new features of the gradual improvement of financial accounting.

Exist in the current financial accounting work

First, the financial accounting work mode countless science. Current general units (companies, schools now have the financial accounting center institutions, the implementation of an accounting autologous mode to handle the various units (companies, schools, account management, teaching, research, logistics industry and other aspects of financial accounting work, and the requirements of the accounting staff independently and comprehensively improve the audit business. credentials work in the specific work to do, the workload is quite large, each an original certificate must be made vouchers financial payment requirements also become more and more standardized, detail oriented school of foreign exchange, training, cooperative education projects continues to increase, the subjects and content of such a request carried will increase a lot, corresponding to the subjects in the corresponding items are charged so that the workload has increased a lot. every month financial accounting department time accurately notes made vouchers, generate reports, campus departments accounting of funds, the financial information needed to meet requirements to ensure that the accounting information comparability and uniformity, give full consideration to accept various sectors at all levels to check the data in the statistical process operability and efficiency, and carefully check the balance paid by cash, bank and financial, do do account accurate, accounts match the reality.

Second, accounting services and accounting oversight functions vague position with the rapid development of the market economy of scale, multi-channel sources of research funding and funds of the accounting of funds also shows a wide range mode. Existing financial data exists caliber inconsistent in financial historical reasons liquidation basis accounting process is bound to produce a variety of unpredictable contradictions, such as accounting officers refused to pay and the cost of support requests often conflict, combined with data to form a careful analysis of the data according to the new system as reasonable as possible be incorporated into a new set of appropriate financial accounting. reasonable, properly handle and resolve accounting service work key points. The majority of accounting personnel hearts a little supervision and strict accounting services at all difficult to accurately positioning.

Second, the measures to improve the financial accounting work and recommendations

Issues for appeal, financial accounting work how to adapt to the structural reform requirements, and a greater role for better implementation of the new financial accounting work, make it work better, play better financial accounting functions, according to the financial accounting business process, good financial accounting data, store and use to the statement of work.

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First, update the financial management software, to accelerate the pace of information technology and so-called financial accounting information construction within a certain period and a specific time (such as a quarter, the financial software system improvement measures, the introduction of the embedded management control template Sometimes the system is not timely financial software versions and software system well preserved, to cause accounting files can not be access to the financial accounting of the privileged have two situations: First, the financial accounting of the privileged the version number with the version number of the current financial accounting system consistent simply by access to financial software system (or data recovery features you need access to the version number of the input can be access to, the second is the privileged the version number of the financial accounting and current accounting the inconsistent version number of the software system, you need the corresponding version of this file system on another computer to install, and then you can access to the establishment of the school management and financial research funding effective docking system, data sharing any one unit (the school every day occurrence of economic activities and financial expenditures, the use of financial management is a detailed and rigorous work also reflects the various projects or completed economic activity while the use of modern scientific theories, methods and management techniques, the positive development of management accounting.

Second, to improve the financial accounting preservation and financial system financial accounting management is not only record and store content on the objective, it's stored on magnetic media or CD-ROM, republished special physical, but also should pay attention to the management of financial accounting and the corresponding financial model for consistency in financial accounting business process, financial management measures must be noted that the complexity of the accounting of funds, not blindly "one size fits all" should correctly handle the contradictions between the expenses standards and actual expenditures, budget preparation and reporting limit. every month financial accounting department time accurately notes made vouchers, generate reports, and carefully check the cash, pay the balance of the banking and financial, should take into account the characteristics of different funds, classification processing, do do account accurate accounts match the reality. deeper, more high-rise development, the extent to promote the management of financial accounting and management financial accounting in addition to the saved versions alternate financial data, but also save the original version, both very important, which can be seen the collection and management is a daunting task.

III Conclusion

The effectiveness of the work of the new financial accounting, accounting system in line with the national budget system, establish effective financial staff incentives, changes in college accounting mode, optimizing the reimbursement process, and integrated into the existing financial accounting software accounting advanced techniques and methods, financial management, learning and training of the new financial system, combined with the application of software training is the premise of the normal operation of the accounting information.

References:

1. Zhu Lin Enterprise Accounting System Reform [J]. ACCOUNTING, 2011 (10).

2. Lin Huiqing. On the the college financial foreground reimbursement of management problems and countermeasures [J]. Educational Accounting Research, 2009 (3).

3. Xu Yuan Yuan. Challenges and tests [J]. The accounting communications (consolidated), 2010 (2).

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