Jointstock company.docx

Jointstock company.docx

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Jointstockcompany

Joint-stockcompany'saccountinginternalcontrolseveralkeypointsintheanalysis

Abstract:

Instock,hasbecomeanimportantcurrentcorporateformoforganization.Activelypromotethejoint-stockreform,thedevelopmentofmixedownershipistofurtherimproveoursystemofpropertyrightsinthedirectionofmodernenterprise.TheReformandPerfectionofmodernpropertyrightssystemwillentailthecompany’saccountinginternalcontrolmechanisms.Inthemodernenterprisepropertyrightsregime,accountinginternalcontrolmechanismscontributetojoint-stockcompany’sinternalmanagementandcontrol,tohelpthehealthydevelopmentofthecompanyfromcontinuingoperations.ButChina’scurrentjoint-stockcompany’saccountinginternalcontrolmechanisms,therearestillmanyproblems,thepapermustexplorethisexpansion,andthejoint-stockcompany’saccountinginternalcontrolmechanismsforthefutureimprovementsuggestions.

Keywords:

joint-stockcompany’saccountinginternalcontrolsituationenvisagedAnaccountinginternalcontrolmechanismsfortheroleofjoint-stockcompanyTypejoint-stockcompanyinthepubliccompany,thepublichavethehighestdegree.Joint-stockcompany’sfinancialinformationisa‘publicgoods.’Qualityoffinancialinformationandaccountinginternalcontrolsarecloselyrelated.AccountingInternalcontrolisthebasisfortheformationoffinancialinformationandqualitycontrolofthekey.Howeverpresent,China’sjoint-stockcompanies,theaccountinginternalcontrolmechanismsexistmanyproblems,seriouslyaffectingthejoint-stockcompanyeffectivedisclosureoffinancialinformation.Inthisregard,thecompany’ssharesinresponsetotheinternalcontrolmechanismsoftheaccountingreformandimprovement,andactivelycarryouttheaccountinginternalcontrolconcepts,contents,methods,proceduresandotheraspectsofinnovationinordertoimprovethequalityandauthenticityoffinancialinformation,theeffectiveprotectionofpropertysafety,preventmanagersmanagementdecision-makingerrors.

Accountinginternalcontrolmechanismsforthejoint-stockcompany,hasseveralrolesasshowninTable1-1.

Second,China’scurrentstatusofjoint-stockcompany’saccountingandinternalcontrolissuesin（A）joint-stockcompany’sfinancialinformationdistortionFinancialinformationandmorefromthejoint-stockcompany’sfinancialbehaviordecisions.Financialinformationdistortionisduetothefinancialmanagementofbiasedbehaviorgenerated.Inourcountryalotofjoint-stockcompanies,themanagementoftenduetotheoperationandmanagementofspecialpurpose,andincitetheuseofimpropermeansfinancialofficers,concealoraltertheinformationtowhitewashitsoperatingresults.Currently,manyjoint-stockcompanieschoosetomakeuseofthepreparationoffalsefinancialinformation,orimproperaccountingmethodsinthestockmarketinpursuitof‘maximumbenefit’asthegoal,wantonly‘money.’Suchnotorious‘Yinguangxia’,‘Joansource’andotherevents,aretypical.‘Abandonment’casewastoverifytheactualamountandtheamountofrevenueandprofitsoffinancialinformationissuedbythecompanyascomparedtoabigdifference.Joint-stockcompaniesuseimpropermethodstomakefinancialinformationdistortion,notonlyforthecompanyitselfultimatelydetrimental,butalsobroughtabadreputationofthecommunity,orevenseriouslyaffectedthehealthydevelopmentofthecapitalmarket.

（Two）joint-stockcompany’sinformationcommunicationmechanismforpoorOnjoint-stockcompanies,thetransparencyofinformationmainlybybusinesstransparency,financialtransparency,transparencynoticeform.Butinreality,thejoint-stockcompany’sinformationcommunicationmechanismpoor,mainlymanifestedintwoaspects:

First,thejoint-stockcompanyfortheconstructionofinformationsystemslackthedegreeofattention,theconstructionisnotenoughscientificandrationalplanning,insufficientcapitalinvestment.Second,thecurrentjoint-stockcompany’sinternalinformationsystemisrelativelybackward,unabletoadapttoe-commerce,whilethejoint-stockcompany’sinternalcommunicationcostly,toomanylayers,withexternalstakeholdersisdifficulttoachievetimelyandeffectivecommunicationofinformation,makingthejoint-stockcompanydifficulttomeettheneedsoftheexternalmarket.

（Three）joint-stockcompany’saccountinginternalcontrolmeasuresinadequateAtpresent,Chinajoint-stockcompany’saccountinginternalcontrolmeasuresisnotperfect,alotofjoint-stockcompany’saccountinginternalcontrolmechanismsareincomplete,evenfragmented,one-sided,systematicandscientificbynomeansguaranteed.Inaddition,China’sjoint-stockcompany’saccountinginternalcontrolmechanismsattheinstitutionallevelisstillonlyatthetheoreticallevel,toosimple,lackofguidanceandoperability.Intheactualimplementationtounderstandeasilyleadtodiversity.Furthermore,thelackoffinancialreportingmechanismtoensuretheauthenticityoftheeconomicandbusinessdataanalysisandin-depthandspecificenough.Atpresent,theChinesegovernmentonthejoint-stockcompany’ssupervisoryincreasinglystringent.Thejoint-stockcompanyinthefaceofgreaterregulatorypressure,oftenwhitewashfinancialstatementsandadjustingincomeimpulses.Notonlytothecompany’sfutureoperationsbringhiddendangers,butalsototheshareholdersandthegovernmentandotherstakeholderstobringunknownlosses.

（Four）joint-stockcompany’sinternalcontrolandoversightmechanismsarerelativelyweakaccountingThecompany’sinternalauditandsupervision,isaself-evaluationactivitiesindependently.Inourcurrentjoint-stockcompanies,theaccountinginternalcontrolandsupervisionmechanismsarerelativelyweak,itisnotperfect.Becausesupervisionandauditingdepartmentstypicallyhavethesameaffiliation,implementationmonitoringandcompensationsystems,andperformanceevaluationandsotherearesomedefects,notonlymakestheinternalauditoversightmereformality,butitsindependencehasbeengreatlyweakened,internalauditoversightrolecannotbephysicallyplay.Meanwhile,China’sjoint-stockcompany’saccountingandinternalcontrolandsupervisionmechanismisnotlinkedtothecompany’sactualperformanceappraisal,sothattheactualinvestigationwhenthereisthedifficulty.Inaddition,thesubsidiarycompanyheadquartersonauditmonitoringaremostlyconcentratedinthefinancialinspection,ignoringtheaccountinginternalcontrolmechanismsofinspectionandevaluation.

Second,improvethejoint-stockcompany’sinternalaccountingcontrolsvisionforthefuture（A）trainingmanagersandrelatedpersonnelaccountinginternalcontrolawarenessStatusofimplementationofaccountinginternalcontrolmechanismsandassociatedpersonnelandmanagersarecloselyrelatedtothedegreeofattention.Joint-stockcompanymanagersaccountinginternalcontrolconsciousnessandbehavioristhekeytoeffectiveimplementationofthemechanism.Howeverpresent,China’sjoint-stockcompanymanagersandrelatedpersonnelaccountinginternalcontrolmechanismisnothighdegreeofattention,managersindecision-makingthereisalargearbitrariness,eventheexistenceofcollusionwithinternalregulatorsphenomenon.Therefore,atthisstage,tostrengthenourjoint-stockcompanymanagersaswellasfinancialandotherrelatedpersonnelregardingaccountinginternalcontrolmechanismsofconsciousnessanddegreeofattention,isparticularlyimportant.

（Two）improvethecorporategovernancestructureJoint-stockcompany’saccountinginternalcontrolmechanismsrunningwell,withoutsoundandeffectivecorporategovernancestructure,becauserational,scientificcorporategovernancestructureabletoplayitsinherentmutualrestraint,mutualrestraint,mutualsupervisionfunction.Theauthorbelievesthattheimprovementofcorporategovernancestructurehasthefollowingthreemainways:

First,tostrengthenthejoint-stockcompanysupervisorymanagement,strengtheningitsroletoplay.Thisistostrengthentheinternalcontrolmechanismsofthejoint-stockcompany’saccountingrequirements,butalsoimprovethecorporategovernancestructureofacomponent;Second,adjusttheshareholdingstructureoftheBoardofDirectors,theBoardofDirectorstoestablishanindependentandcomprehensivesystem;Third,tofurtherreformandimprovementofstate-ownedjoint-stockcompanyAssetmanagementmechanism,theimplementationof‘twomanagement’model,sothatthe‘pipeassets’and‘tube’and‘steward’combined.Thisisnotonly‘Congress’requirements,butalsohelptoregulatethebehaviorofstockcompanies,toenhanceshareholders’supervision,effectivelytoavoid‘internalcontrol’,thushelpingtostrengthenjoint-stockcompanyassetrestructuringoperability,flexibilityandtimelinesssex.

（Three）strengthenthejoint-stockcompany’sinformationdisclosuremechanismStrengthenjoint-stockcompanies,especiallylistedcompanies,disclosureofinformation,notonlyisourgovernmentrequirementforastockcompany,butalsothesharesofacompany’saccountinginternalcontrolmechanismsmaincontent.Atpresent,Chinasharesthecompany’saccountinginternalcontrolmechanismisnotperfect,informationdisclosuresituationisnotoptimistic.Againstthestatusandcharacteristics,Ibelieve,shouldfurtherstrengthenthejoint-stockcompany’sinformationdisclosurerequirements,whetherdisclosureordisclosureform,theregulatoryauthoritiesshouldmakeaclearunifiedregulationstoreducetheshareofinformationdisclosureinthe‘blind’eventuallyenablestakeholdersaccesstoinformationcostscanbereduced.Bystrengtheni