Essay on the construction of accounting control system in the fire brigade .doc 8 pages

Talking about the internal accounting control system of the fire brigade to build an accounting paper table of contents 1, internal accounting control and objectivesAn effective internal accounting control system should have: can give full play to the guarantee efficiency of the financial resources of the army 2, the construction of the internal accounting control system of the fire brigade (1) to create a good internal accounting control environment 1, the leaders of the army are required to pay attention to it 2, to cultivate the culture of the fire brigade that abides by the financial system 3, to give full play to the function and role of the army audit institutions (2) to establish a strict financial management system 1, Establish a system of separation of incompatible positions 2, clarify job responsibilities, implement a job rotation system 3, establish a regular fund income and expenditure reporting system 4, establish a strict approval control system 5, establish an accounting, cashier, and bank regular reconciliation system 6, build a detailed accounting information control (1) build a detailed accounting voucher control (2) build a detailed accounting book control (3) build a detailed accounting statement control 7, establish a joint examination and countersigning system for funds 8, implement a separate payment system 9, Establish the financial management mechanism of the party committee (3) the effectiveness of the internal accounting control system evaluation Abstract: The fire brigade is a comprehensive local security force with fire prevention and fire extinguishing as the center and undertaking various rescue and rescue tasks, with a wide range of funding sources and complex nature, if there is no perfect and scientific internal control accounting control system, it will inevitably cause waste of funds and low use efficiency, and it is difficult to ensure the smooth completion of the work tasks of the center. A large number of management practice proves that the key words of control: a brief talk, fire protection, troops, internal, accounting, control, system, paper fire brigade is a fire prevention, fire extinguishing as the center, undertake a variety of rescue tasks of the comprehensive local security force, a wide range of funding sources, complex nature, if there is no perfect, scientific internal control accounting control system, it will inevitably cause the waste of funds and low use efficiency, it is difficult to ensure the smooth completion of the work tasks of the center.

A large number of management practices have proved that if you have control, you will be strong, if you lose control, you will be weak, and if you have no control, you will be chaotic, so the strength of internal accounting control directly affects the fighting strength of troops. The fire brigade should proceed from reality, in accordance with the requirements of the troop management, and realistically establish an internal accounting control system of self-adjustment, inspection, and restraint, so as to form a sound, complete, and flexible control network system. 1. Internal accounting control and target internal accounting control system is the core content of the internal control of the unit by using the method of system theory and established in accordance with the various control systems of the unit, which is related to the protection of the security of property and materials, the authenticity and integrity of accounting information and the legality of financial activities. The internal accounting control system is a product of historical development to a certain stage, and it is a dynamic development process. Internal accounting control is the control of the accounting information generation process, which can be pre-control, in-process control, and post-event control. This strengthens the flexibility of the internal accounting control system, and each unit can formulate an accounting control system that is in line with its own economic interests according to its own actual situation. An effective internal accounting control system should have the following functions: It should be able to give full play to the effectiveness of the troops' financial resources, enhance the controllability of military economic operations, ensure the effective implementation of the budget and the safety of the operation of funds, ensure the responsibility of ensuring the fulfillment of work tasks according to the needs of the management departments, and ensure the correct implementation of the system. 2. Construction of the internal accounting control system of the fire brigade (1) Create a good internal accounting control environment. 1. Require the leaders of the troops to pay attention to it. On the one hand, it is necessary to reiterate that military and political chiefs are the main body responsible for accounting acts and are responsible for the authenticity and integrity of their units' accounting work and accounting materials, and that military and political chiefs should first be held accountable for any illegal accounting acts such as falsification; on the other hand, it is necessary to start by improving the management system and financial system, reduce all kinds of administrative interference in accounting work, and ensure that accounting institutions and accounting personnel can independently perform their duties according to law.

2. It is necessary to cultivate a culture of fire brigade that abides by the financial system. The financial system is a financial management system formulated by each unit under the framework of the accounting law and financial regulations, which is suitable for the actual situation of the unit, and is generally applicable to the owners and all financial behaviors of the unit. In order to standardize the financial activities of the unit, it is necessary to form a cultural atmosphere in which everyone consciously learns the system and everyone consciously abides by the system, and no one is allowed to play privileges above the system, but should use the system as the standard to test the rights and wrongs and effects of financial management, and give play to its role of protection, supervision, and checks and balances. 3. It is necessary to give full play to the functions and roles of the auditing organs of the armed forces. Audit institutions can not only supervise and restrain financial behavior, but also provide a strong guarantee for the correct implementation of financial behavior by financial personnel, and must effectively play the role of auditing in order to create a good internal control environment. (2) Establish a strict financial management system 1, and establish a system of separation of incompatible duties. Incompatible positions are those in which mistakes and malpractices may occur or be concealed if held by a single person. Therefore, when designing and establishing an internal control system, units should first determine which posts and posts are incompatible; second, they should clearly stipulate the responsibilities and powers of each organization and post, so that incompatible posts and posts can supervise and restrain each other and form an effective mechanism of checks and balances. 2. Clarify job responsibilities and implement a job rotation system. The division of labor is not standardized, and the management responsibilities and rights are not clear, which is a taboo in financial work. The internal financial personnel of the unit should establish a strict division of labor system, clarify their respective responsibilities, and leaders should implement the fund management responsibility system in accordance with the principle of unified management and division of labor and responsibility.

According to the importance of different posts in the financial department of the army in the management system, the time of tenure of a certain post is clearly defined and strictly controlled, and a strict rotation and handover system is established. 3. Establish a regular fund income and expenditure reporting system. The party committee of the unit should put the use and safety of funds on the agenda, listen to reports on a regular basis, put forward requirements in a timely manner, and enhance the foresight and initiative in the use of funds and safety work. The logistics department must persist in paying close attention to regular inspections and checking results to ensure that nothing goes wrong. 4. Establish a strict approval control system. The unit clearly stipulates the scope, authority, procedures, responsibilities and other contents related to the authorization and approval of accounting and related work, and the management at all levels within the unit must exercise their powers and assume responsibilities within the scope of authorization, and the handling personnel must also handle business within the scope of authorization. This requires that when units are specifically authorized, they should first carefully study and accurately grasp them, so as to ensure the effective operation of decision-making and the effective implementation of the management system, as well as the implementation of checks and balances of power. 5. Establish a regular reconciliation system for accounting, cashier and bank. Every month, the cashier goes to the bank to ask for the bank statement, and the accountant then checks with the cashier and the bank statement, and fills in the bank balance adjustment form in time to ensure the safety of the funds. 6. Construct detailed accounting information control(1) Construct detailed accounting voucher control. Standardize the format of accounting vouchers, serial numbering of accounting vouchers, stipulate reasonable voucher circulation procedures, and ensure that the signing and sealing procedures of vouchers are complete. (2) Establish detailed accounting book control. Accounting books shall be set up in accordance with the regulations, and the relevant contents shall be filled in when the account books are enabled, the account books shall be registered according to the accounting vouchers that are audited and corrected, the account books or accounts shall be numbered consecutively, the wrong accounts shall be registered and corrected in accordance with the prescribed methods and procedures, and the accounts shall be settled according to the prescribed time and method.

(3) Construct detailed accounting report control. Prepare accounting statements according to the prescribed method and time, review and sign the relevant person in charge of accounting statements, and bind the accounting statements into a book and affix the official seal for preservation. 7. Establish a joint review and countersigning system for funds. Units below the brigade level can establish a system of joint examination and countersigning of funds, which can not only increase the transparency of fund expenditures, but also ensure the correctness of policy decisions and improve the efficiency of the use of funds. At the same time, establish an evaluation mechanism for the use of standard funds, refine the content, methods, procedures, objects, and standards, and focus on checking whether there is any phenomenon of exceeding the standard expenditure funds, whether there is any phenomenon of misappropriation of standard funds, whether there is a phenomenon of non-compliance with operating procedures, and whether there is a phenomenon of year-end surprise spending, and once it is discovered, it will be resolutely dealt with. 8. Implement a separate payment system. Drawing on the local model of "township finance and county management", the management system of separating the budget from the receipt and payment of funds is implemented, and the mode of separating the right to reimburse and review, the right to receive and pay funds, and the right to monitor and control the budget is implemented under the premise that the ownership, use, and approval of funds remain unchanged. If the quantity and amount of equipment purchased by the fire brigade are very huge, the funds at all levels can be unified, and the units at the corps level can bid for and pay for the procurement in a unified manner, which can not only ensure the quality of the products, but also reduce the price of the products, and also increase the transparency of procurement; for sporadic expenditures such as vehicle maintenance, office supplies, postal telecommunications, and official reception, they can be paid through official cards, and reimbursement and settlement can be made with card bills, so as to plug the loopholes in cash payment and improve the efficiency of guarantees. Separate the main body of budget preparation from the main body of budget implementation and supervision, effectively play the role of monitoring the receipt and payment of funds, and enhance the binding force of the budget.

9. Establish a financial management mechanism for party committees. Focusing on the whole process of party committee financial management, starting from the basic links of decision-making, approval, implementation, supervision and accountability, establish the "five control methods" of party committee financial management of decision-making source control, approval and classification control, implementation of the whole process control, real-time supervision control, and accountability end control. The accountability system with clear rewards and punishments realizes that all links are mutually restrained and coordinated, so that decision-making is more scientific, implementation is smoother, and supervision is more effective. (3) Evaluate the effectiveness of the internal accounting control system, and the comprehensibility and operability of the accounting control system are the premise and basis for effective control. By evaluating the effectiveness of internal accounting controls, it is possible to derive more effective control over the expenditure of funds for the next year. In the form of compiling reports on the income and expenditure of funds, the troops should provide the heads of units with timely, correct, and truthful economic information, strengthen control over economic activities, improve the management of expenditures, and increase the efficiency of the use of funds, and use them as the basis for decision-making on long-term financial management activities. To sum up, this paper proposes some specific measures for the construction of internal control based on the actual situation of the fire brigade. Therefore, the fire brigade must pay attention to the internal accounting control system, select the internal accounting control method suitable for the unit according to the specific situation, strengthen the internal accounting control, and further enhance the support capacity of the troops' funds and enhance the combat effectiveness of the troops.