时间：2022-06-13 02:44:49
Abstract. Accounting supervision is a management activity to monitor and supervise the production， business operation， and budget implementation in enterprises， and a good accounting supervision plays an extremely important role in the social and economic development. In China， there are many accounting supervision problems in accounting practice at present， and a lot of the problems have exerted a negative impact on the social and economic life. Therefore， the causes for these problems are discussed and analyzed， so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
Key words： Financial Management； Accounting Supervision； Problems； Measures
1. Introduction
The continuous development of economy has given rise to the competition and conflict between the groups of different interests， while these competition and conflict can be projected in the microscopic economic activities. The financial management in enterprise operation is one of these actions. On the one hand， business operators expect to acquire a higher market return of business activities through higher production efficiency in the fierce market competition. On the other hand， they desire to restrain the excessive invalid investments using the strict cost control. This forces different interest conflicts to occur among the representatives of different interests in business operation， and one of the reflections is that the frauds and deceptions are induced by the interest conflicts between different accounting departments or individuals. This makes the financial management disordered， so that the development of enterprises and the immediate interests of staff are seriously affected. To solve the above fraud problem and enhance the financial management effect， one of the effective ways is to build an effective accounting supervision system.
2. Financial management is the core enterprise management
2.1 The position of financial management
Financial management is a management activity of an enterprise to collect money and process handle the financial relationship. It is an important part of enterprise economic management， and also enterprise management decision should rely on the financial management system. Therefore， the essence of financial management means that it is in the core position of enterprise management， which can be reflected as shown in figure 1.
Figure 1
From figure 1， it is known that CFO is not only a member in the board of directors， but also participates in company decision-making as the executive director in the modern company management. Therefore， a real CFO system should be established in China’s corporations， so that it can be really involved in the enterprise management， and the financial personnel are promoted to play the due roles.
2.2 The current situation of financial management
Financial management is undoubtedly in the core position of the enterprise management structure， but there are still a lot of financial management confusion problems in the establishment of the modern enterprise system. However， to make it become the core of enterprise management， it is necessary to emphatically address the current problems as follows. First of all， the idea of regarding financial management as the core of enterprise management should be built based on man， and also the importance of financial management should be fully understood and the quality of the financial personnel should be improved， so that these people are not only proficient in accounting， but more importantly are good at financial management. In the meantime， it is necessary to be aware of the national laws and regulations and possess a strong ability in management. Secondly， it is necessary to straighten out the functional relationship between financial management department and other functional departments， and make a clear division for the functional scopes of enterprise management， production， sales， and decision-making departments， so that a mutually coordinated management network system， cored at financial management and providing a clear division of responsibilities， will be developed. Finally， it is necessary to set up a sound enterprise internal financial management system.
3. Problems in accounting supervision
3.1 Seriously violating the disciplines
3.1.1 Severe financial tax evasion
Driven by the interests， some operators instigate the accounting personnel to compute cost without standards， disorder many types of fees， and make false accounting information for completing the operating performance and the tasks from the higher levels， so that they make the state’s tax evasion and give rise to the severe fiscal income loss of the state. In table 1， the audit results 2011 of ten central enterprises such as China Mobile and the State Grid， released by the State Auditing Administration in Ta Kung Pao in early May of this year， are shown. From table 1， it is known that the violations made by China Mobile were very serious， involving RMB 34.266 billion.
Table 1： Six violations made by central enterprises and their subordinate companies
Involved violations Corporation Involved amount
Inviting Bids China Mobile RMB 34.266 billion
Building Construction Air China RMB 1.345 billion
Paying for Employees’ Benefits China Mobile RMB 396 million （Commercial Insurance）
Economic Decisions China Energy RMB 32.463 billion （Construction without Approval）
Lending Agricultural Bank of China RMB 9.813 billion
3.1.2 Expanded interests of small groups， and privately established "unauthorized funds"
Some units ignore the financial system and make use of means for setting up projects， falsification， and "unauthorized funds"； some units and individuals disorderly open accounts in the banks and get the interests from the deposit of the public money for escaping supervision.
3.1.3 Substandard accounting foundation work
In some units， the working personnel are on the duty without a license and use the accounting system not in accordance with relevant accounting provisions. In the meantime， there are problems such as incomplete accounting information and disordered tickets， and the internal management system of some enterprises performs practically no function， so that the executive foundation for the whole enterprise financial system is weak.
3.1.4 Randomly changing the confirmation criteria of accounting elements
Capital movement is the highest generalization for the accounting supervision and accounting contents， and its work is implemented around the confirmation， measurement， records， and reports. The specific accounting elements are as shown in figure 2.
Fig.2.The specific accounting elements
Although the above elements confirmation and measurement rules of financial accounting exist in confirmation standards， some units do not strictly follow the standards in the actual work， so that the real efficiency of the confirmation standards declines.
3.2 Unsound enterprise management system
3.2.1 Weak financial supervision
Some enterprises invest insufficient strength in the concrete implementation process of the financial supervision. For example， in accounting data， the control of the original documents is not strict and even blank notes are allowed to submit in the accounting. In asset management， the system is not sound， so that the accounting condition is inconsistent with the actual conditions， and the authenticity of the assets is affected. In the liabilities of accounting， the randomness of enterprises’ payable accounts is big， so that the reaction to assets and liabilities does not conform to the principles of authenticity and timeliness at the end of a month， and some operators randomly confirm the income and settlement costs even for acquiring more interests. As a result， profits are made as losses， or losses become profits， etc.
3.2.2 Difficult to control cost
Currently， the small-sized enterprises in China are generally very small and do not possess a competitive advantage. These companies are difficult to negotiate with suppliers on price because the raw material purchase is small， and also are difficult to increase production per unit in a short period of time owing to the shortage of employee quality and equipment， so that the cost of the product per unit is on the high level.
3.2.3 The supervision role is not played by audit offices
Over the years， the industry of the certified public accountants in China has gradually developed a model centered at governmental supervision and aided by the industrial self-regulation ability. However， the whole industry is separated， the certified public accountants regulatory system does not conform to China’s current certified public accountants industrial development， economic development， and trends very much， and also the overall cost of the supervision continues to rise constantly， because the current relevant laws and regulations are not sound and also the government does not play the due roles.
4. Improving the strategies for accounting supervision
For a long time， the most people think highly of accounting， but ignore the supervision function. Therefore， the author thinks that the strategies to solve the problems can be enhanced from the following several aspects.
4.1 Reforming the accounting personnel system and improving the personal quality of accounting personnel
Because the current accounting staffing right is directly managed by the enterprise itself， the setting of the management right is difficult to play a role of supervision. In many companies， accountant has become a tool tamed by the leaders， and even cooperates with the leaders to carry out accounting frauds， violations， illegal things， etc. Therefore， the author thinks that accounting personnel should be managed in a planned way under the current conditions and can be allocated from all systems and industries， and also the work time of an accountant in an enterprise shall be not more than three years. In this way， its role will be played positively， and also there will be a small effect on the accounting adjustment and supervision function.
In addition to the above strategy， it is a very effective way to enhance the accounting supervision through the improvement of the accounting personnel. This should be emphasized. Related financial departments of companies should regularly organize the accounting personnel to learn all laws and regulations and relevant business knowledge， so that they can take initiative to carry out accounting and supervision. This will provide an auxiliary effect for the reform of the human resource system.
4.2 Improving the internal and external supervision mechanisms and strengthening the audit supervision
Through the integration and mutual coordination of the internal and external supervision powers， the audit supervision can be strengthened. At present， there have been different supervision and governance structures. In this study， the supervision structure can be established and improved as figure 3.
Fig.3.The accounting supervision structure
In terms of the internal structure， the authorities for the personnel related to accounting matters should be clearly defined. That is， the responsibilities of the accounting personnel should be distinctively differentiated， separated， and restricted with those of the personnel in economic and accounting approvals， so that an effective supervision can be played. At the same time， accounting personnel should be commonly involved in the inspection of major disciplinary violations with discipline inspection commission and supervision department， so that a multi-aspect internal supervision system can be produced.
In terms of the external structure， it is necessary to strengthen the roles of the government supervision and the social audit supervision. The purpose of strengthening the government supervision is to strengthen the supervision from the financial， auditing， and tax authorities on the accounting of enterprises. However， to strengthen the social audit supervision， it is necessary to strengthen the audit supervision on the accounting firms. A good working environment can be created for the accounting personnel and also a scientific foundation can be laid for the effectiveness of accounting supervision only on the basis of establishing a sound enterprise internal supervision system， provisioning the external supervision levels， combining the professional supervision with mass supervision， and keeping external supervision and internal supervision coordinated.
4.3 Strengthening the construction of legal system and providing a basis for the effectiveness of accounting supervision
At present， one important reason why there are loopholes in the accounting supervision mechanism lies in the imperfect legal system. However， a good environment can be created for the state’s law enforcement departments and public accounting firms if the construction of legal system is strengthened and also all laws and regulations are improved well， making it easy for strengthening the accounting supervision functions and restricting the juridical person behaviors of enterprises and institutions.
5. Conclusion
From the above analysis， a scientific and reasonable financial management system is necessarily established and really implemented in the enhanced accounting supervision system for doing a good job in enterprise financial management. In this way， real benefits can be created for enterprises and society， and the development of market economy can be promoted as a whole.
References
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