Keywords: accounting; business management; status; role; effective measures
With the transformation of China's market economy, the trend of competition among enterprises in China is becoming more and more intense, in the face of such a form, enterprises want to achieve a key competitive advantage, the need to continue to expand the business of the enterprise, recognizing the positive significance of accounting for the enterprise, make full use of the positive role of accounting, so that accounting for the expansion of the enterprise to make a strong contribution to the development. The positive role of accounting should be fully utilized so that accounting can make a strong contribution to the expansion and development of the enterprise. Therefore, the study of the status and role of accounting in business management has a positive significance for enterprises.
I. The Status and Role of Accounting in Business Management
(1) The Status of Accounting
Accounting is an important part of business management, and it has an important impact on business operations. In the enterprise management work, the most core work is financial management, financial work is the fundamental business activities, enterprise financial work covers all aspects of the operation of the enterprise. Accounting staff through the financial accounting analysis, maintenance of the smooth running of business activities. In business management, accounting has an irreplaceable key position.
(2) the role of accounting
Accounting has the function of financial management, accounting functions are not only independent, more subordinate to the important part of enterprise management, it can be said that the accountant not only need to participate in enterprise management, but also engaged in independent financial management work, which is the important role of accounting in the enterprise. In addition, accounting also has a supervisory role on business activities, but also through the analysis of financial information, to provide a basis for business decision-making, accounting in the discovery of problems in a timely manner, can effectively control economic losses. Enterprises through the understanding of financial information, not only to understand the business situation, but also as a basis for making financial control planning. In business management, accounting to protect the safety of enterprise property, supervision of business activities, so that the business activities of enterprises to standardize the management [1].
Two, play the role of accounting in business management of effective measures
(a) update the management concept
In the management of enterprise management, accounting on the management of behavior, content, activities and so on has a supervisory role, is the enterprise to carry out economic activities necessary supporters, accounting can provide the necessary financial information for the economic activities of the enterprise based on the business operation and to promote the sustainable and healthy development of the enterprise. Continuous and healthy development. With the continuous progress of society, enterprise accounting needs to continuously learn new theories and new ideas. Enterprises also need to recognize the positive role of accounting for enterprise management, need to pay attention to the status of accounting, their own management concepts are constantly updated. For example, the enterprise in the business process, the arrangement of enterprise accountant to participate in, accounting to provide financial data and data analysis, to make the correct business decisions on the enterprise has the role of guidance and reference.
(ii) strengthen the management function of accounting personnel
With the development of China's economy, the number of enterprises in China has gradually increased, and the market competition continues to intensify. In the fierce competition situation, enterprises want to achieve a strong position, need to strengthen the management of enterprises, pay attention to the strengthening of accounting management functions, so that accounting in the management of the advantages. For example, in the management of enterprises, accounting not only provides financial information, but also can analyze the market situation, using big data technology to analyze the market data, and come up with favorable information for enterprises, enterprises can formulate strategies for the development of the economic direction accordingly, and formulate the direction of development with the guidance of the information, so as to strengthen the management function of the accountants.
(C) Strengthening the moral construction of accountants
In all kinds of economic activities and management activities in the enterprise, accounting has an important role. In the whole development process of the enterprise, accounting is the key to development. If there is a situation in the accounting work in the enterprise, it will not only affect the enterprise management, but also limit the development of the enterprise. As a matter of fact, the moral construction of accounting personnel has a far-reaching impact on accounting work. Strengthening the quality education of accounting personnel and improving the moral level of accounting personnel have a far-reaching impact on the accounting work of enterprises and even the development of enterprise management. For example, the enterprise regularly carries out training for accounting personnel, the professional moral quality of accounting personnel training, popularization of relevant legal knowledge, so that legal awareness and professional ethics into the work of accounting personnel.
(D) Strengthen the construction of accounting informationization
To improve the quality of enterprise management work, it is necessary to strengthen the quality of each work link, so that each link of the work can be finely divided, and gradually improve [2]. Accounting work as an important component of enterprise management, the quality of enterprise management work has a deep impact on the quality of management work, improve the quality of accounting work is also very important. Therefore, in the information age, we need to continue to strengthen the construction of enterprise accounting informationization, not only need to continuously improve the accounting information system, but also pay attention to improve the information technology level of accounting personnel. Accounting staff's level of information technology has a direct impact on the quality and efficiency of accounting work, a good level of information technology, accounting accuracy can be greatly improved, but also to optimize the efficiency of accounting work.
For example, in the enterprise training work, you can set up information technology training courses, so that there is a need for accountants to learn the training courses. At the same time, enterprises also need to upload training courses on the internal website, available to accountants in their spare time to continue to learn. For the accounting information system of the enterprise, the enterprise needs to employ professional technicians to repair system vulnerabilities, improve the security of the information system, expand the functions of the information system, so that the information system can provide accurate and efficient accounting services. Especially the security of financial data, enterprises need to strengthen the protection, set up a high security level firewall to avoid data attacks, to ensure the integrity of the financial data, pay attention to the financial data backup in daily operations, to ensure the security of the information system, so that the information system to better provide services for the enterprise.
Third, conclusion
In summary, this paper first analyzes the status and role of accounting in business management, accounting has a key position in the enterprise, plays a management, supervision and control role in business management. Then it puts forward the effective measures to play the role of accounting in enterprise management, enterprises need to update the management concept, strengthen the management function of accounting personnel, strengthen the moral construction of accounting personnel, and strengthen the construction of accounting informationization.
Accounting Academy focuses on accounting training, 30 days for you to become a master accountant!