Jinxiang Accounting Firm

　　Recently, the National Audit Information Standardization Technical Committee (hereinafter referred to as "Beacon Auditing Committee") formulated Part 3: General Budget Accounting and Part 4: Standards for Commercial Banks. 　　The general budget accounting part of the standard is for the fiscal budget project and fund project, including the audit, taxation, and financial requirements for disaster relief and social relief; part of the commercial bank standard is formulated for the banking business and core business. 　　The Beacon Examination Committee is currently soliciting opinions from the whole society on these two standards. The comment period is 2 months, and the deadline is October 6, 2010. 　　Starting from the end of 2008, led by the National Audit Office, the BAC began to reformulate and revise the accounting software data interface standards. The data requirements have been deepened to the level of accounting documents, and the scope has been expanded to the fields of enterprises, administrations, general budgets and commercial banks. 　　For a long time, comprehensive budgets have plagued enterprises. The trouble lies in the complete comprehensive budget management system and a large number of employee passions that pale in front of budget control. 　　How to achieve comprehensive budget management? The involvement of information systems provides a strong guarantee for the realization of comprehensive budget management. The financial assistance system or business collaboration system that re-developed around the ERP system is driven by the business process to value accounting and realizes the unification of business flow, physical logistics and value flow. Financial accounting is not implemented to ensure the authenticity of data and information, and refined business management can provide great help for decision support. 　　Information system helps companies make budgets 　　Nowadays, many platform management departments have changed from "retrospective" to "forward-looking", that is, in addition to reviewing and summarizing business data, they also need to use analysis results to guide business development. 　　The ERP system covers all business modules of the enterprise, and the information integration of the business modules will provide managers with effective decision-making information. Take the procurement module as an example. After the supplier relationship management platform (SRM) is put into use, the company can determine the procurement details according to the material requirement plan (MRP) and bill of materials (BOM). After strategic sourcing, the supplier can be determined and agreed with it Settlement rules to formulate follow-up budgets. 　　The information system realizes the automatic matching of business plans and resource allocation, so that group managers only need to focus on whether the formulation of business plans for subsidiaries and platform departments is reasonable, instead of focusing on resource matching that is difficult to judge. Reasonable business plans and clear settlement rules lay the foundation for scientific and comprehensive budget formulation. 　　Information system helps companies to manage budget 　　Enterprises can embed the determined budget line and management system into the information system, and use the information system to achieve multi-level management of time vertical and budget type horizontal. On the one hand, the budget quota control is advanced to the business activity application link, which can realize the prior control of the budget and ensure that the business development meets the agreed process of the business plan, and the information system manages the approval through the setting process and the total amount is embedded to ensure the full development of the business Rigid execution of authorization and budget; on the other hand, the use of budget lines can be grasped from time to time through the information system. When approving business activities, business managers need to consider whether the business activities meet the business plan, but also the resources generated by the investment effect. 　　Information system helps companies conduct budget analysis 　　Scientific budget formulation and perfect process management have realized overall budget management. 　　When a large number of adjustments in business activities occur with a large number of deviations from the original business plan, the original overall budget needs to be adjusted. 　　In addition, the information system comprehensively analyzes the remaining budget line, and finds out the remaining line due to the failure to implement the business plan. By redistributing the budget line, it can realize the transmission of management incentives and assessment information. The information analysis of all budget activities through the information system provides a great help for budget adjustments for business activities changes, and helps enterprise managers to allocate resources to achieve the maximum utility of resources. 　　The emergence of information systems provides support for enterprises to formulate budgets, manage budgets, and adjust budgets reasonably, and create conditions for the implementation of enterprise comprehensive budget management.