With the improvement of the accounting system, the society attaches great importance to accountants and requires them strictly. As accounting professionals in the future society, we should be strict with our own quality and cultivate strong operational ability in accounting work in order to meet the requirements of society. I participated in the internship in the summer. After the internship in Zhejiang Huaxin Holding Group Co., Ltd., I have a deeper understanding of professional business combined with my own knowledge, so that I can fully understand the relationship between theory and practice. The contents of this internship mainly include accounting business, the process from original vouchers to accounting statements, as well as the company's asset operation and financial budget.
Zhejiang Huaxin Holding Group consists of Hangzhou Huaxin Wire Industry Co., Ltd., Hangzhou Huacheng Polymeric Fiber Co., Ltd., Hangzhou Xinyang Chemical Fiber Weaving Co., Ltd., Hangzhou Huaxin Import and Export Trading Co., Ltd. and Hangzhou Huaxin Real Estate Co., Ltd. The company implements the general manager responsibility system, and consists of the General Engineer's Office, the Enterprise Management Department, the Economic Planning Department, the System Integration Division, the Financial Accounting Department and the Agency Products Division. Total assets of more than 360 million yuan. The annual output of various polyester embroidery threads 1 10,000 tons and various polyester fibers/50,000 tons, the processing and weaving of various polyester fabrics and cotton fabrics15 million meters, the annual export trade volume of10,000 million dollars, and the total annual sales amount of/kloc-0,000 million yuan. The products are exported to Europe, America, Southeast Asia and other regions. In order to actively respond to the country's strategic decision, Zhejiang Huaxin Holding Group Co., Ltd. implements a scientific and modern enterprise management system, pays attention to the corporate image, respects the owner's decoration concept in the decoration design process, and provides first-class decoration services for the owners with low fees and high quality under the market economy conditions, winning the frank cooperation and favor of many customers. The company follows the quality policy of "scientific management, high quality and high efficiency, customer first", adapts to the needs of the market, stands on the brand of "Blue Spinning", wins by quality, participates in market competition by reducing costs, and provides customers with more perfect and excellent services so that customers can obtain greater benefits.
The accounting business includes the following items: (1) verification of original vouchers; (2) preparation of accounting vouchers; (3) the registration of accounting bookkeeping; (4) Preparation, analysis and interpretation of accounting reports; (5) Accounting is used to handle various matters of enterprise management; (6) internal audit; (7) sorting and keeping accounting files; (8) Other accounting matters that should be handled according to laws and customs. All accounting services should include budget, final accounts, cost, cashier and other accounting services. An enterprise's accountant generally has a clear business process, which depends on the link that the user department submits an application plan to the material department. After the task is assigned, the user department submits a raw material procurement plan according to the production plan. This plan is based on the requirements of the List of Qualified Material Suppliers and the List of Qualified Components Supply, and the name, specification, quality grade, manufacturer, quantity, purchase time, required arrival time, reporting unit and so on of raw materials or equipment are filled in in in in detail and carefully. The preparation of statements in enterprises is also a very important matter, and the purpose of accounting statements is to provide useful information to users of enterprise information. Accounting information should be accurate, comprehensive and timely, but the current financial statements have many limitations. In the era of e-commerce, based on the support of network technology platform, the generation of statements will be automatic, networked and untimely, breaking through the limitations of time and space. With the rapid development of electronic information, human beings are striding into the information society. The network economy is developing at an unexpected speed. In a few short years, as an important part of the network economy, e-commerce has entered people's field of vision and has had a profound impact on traditional accounting. The financial department of Jiang Huaxin Holding Group has basically realized the informationization, automation and networking of management in combination with the requirements of the information age.
The one-and-a-half-month internship is over. During the four-week internship, I learned a lot of knowledge that I couldn't learn in class, which was the most important experience in my life. As we have studied financial management for almost three years, we can say that we are familiar with accounting. We have mastered all the basic professional knowledge, basic theories, basic methods and structural systems of accounting. But these seem to be just on paper. If these highly theoretical things are put into practical application, then we will be at a loss as to how to start and know nothing.
In the past, I always thought that my knowledge of accounting theory was solid and strong. Just like all work, I mastered the law and it was right to follow the rules. Then, being an excellent accountant should be no problem. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is doing accounts. The following is the characteristics and accumulation of accounting that I have learned through this accounting practice that I can't learn in many books, as well as many other reasons.
First of all, it is the connectivity, logic and standardization of accounting. Every transaction must be registered into the accounts that may be connected, such as bookkeeping voucher, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on, according to its original vouchers, which is one of them. Every accounting transaction is well-founded, and it is registered in chronological order one by one, which is very logical, which is the second. In the practice of accounting, it is not allowed to add or modify accounts that are missed or wrong, and it is not allowed to practise fraud. Every procedure and step can be based on the accounting system. It embodies the standardization of accounting, which is the third.
Secondly, the method of posting accounts: first, according to the occurrence of business, obtain the original vouchers and register them as accounting vouchers. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the summary of subjects and the trial balance, and finally register it in the general ledger. After carrying forward its cost, according to the total general ledger, fill in the annual reports such as balance sheet, income statement, income statement and so on. This is the general sequence and basic flow of accounting operation. Every morning, the accountant in charge of bookkeeping is to check yesterday's accounts, such as printing pre-work preparation, account statement, daily general ledger table, balance check of all business accounting vouchers that happened yesterday, and so on. Then start the daily business of the day, mainly checks, wire transfers and so on. Before noon, if there is a bill exchange, prepare special transfer, debit and credit vouchers according to the exchange balance sheet, and check whether there is a refund. In the afternoon, the checks drawn by other staff members for home collection will be reviewed and entered through the information system. At the end of today's business, carry out today's closing processing, print all relevant vouchers of today's business, reconcile accounts, and check whether the debit and credit of today's accounts are balanced. Finally, a special accountant binds it up, re-examines it, and then binds the voucher to the superior.
Thirdly, the internationalization of market economy provides conditions for enterprises to carry out transnational tax planning. The integration of the world economy requires Chinese enterprises to improve their international competitiveness to meet the challenges from the international market, and it is urgent to build a modern enterprise financial management system. The integration of the global economy will inevitably lead to the internationalization of investment, management and financial management activities of enterprises. The tax burden arising from the economic activities of enterprises in different countries is not only affected by the tax policies of the countries where the enterprises are located, but also depends on the tax policies of the countries where the economic activities are located to a greater extent. The tax policies of different countries are different due to different political and economic backgrounds, which provides conditions for enterprises to carry out transnational tax planning. Enterprise tax planning is not only a kind of "tax saving" behavior, but also an important part of modern enterprise financial management activities. Fundamentally speaking, tax planning should be attributed to the category of enterprise financial management, and its goal is determined by the goal of enterprise financial management. That is to say, when determining the tax planning scheme, we should not just consider the reduction of tax cost, but ignore the increase of other expenses or the decrease of income caused by the implementation of the planning scheme. We must comprehensively consider whether adopting the tax planning scheme can bring absolute benefits to enterprises. Therefore, in order to give full play to the role of tax planning in modern enterprise financial management and promote the realization of modern enterprise financial management objectives. In this internship, the calculation of enterprise income tax is a heavy one, because the part of Sino-foreign joint venture needs to be accounted for separately, and it is difficult to determine the preferential taxable income. The calculation of wages is divided into piece-rate wages and hourly wages. The calculation of personal income tax is relatively easy according to the nine-level progressive tax rate, but it is also a tedious business at the end of the month. In the internship, I feel that although theory originates from practice and guides practice, there is still a big difference between reality and theory, especially the business of accounting in kind, which is directly linked to money.
Enterprises need someone to be "in charge", while "in charge" people should be good at "managing money". This should be the most common truth, but it is often ignored in the past practice of Chinese enterprises. I remember Miyataro Jr., a Japanese scholar, once asserted in a speech in Beijing on 1986 that there are no real enterprises in China. For a time, Chinese academic circles, enterprises and even relevant government departments were all shocked: Could it be that "foreign monks" didn't know that China had thousands of enterprises in Qian Qian? But when you think about it calmly, this statement does make sense. China enterprises-in Miyataro's view, they are just "factories" and "shops"-are the basic roles. As far as financial management is concerned, its content is basically limited to the "internal" daily capital, cost and profit management of enterprises. There are some problems in financial management in enterprises, such as single content, simple method and outdated concept. With the establishment of China's socialist market economic system and the deepening of economic system reform, private enterprises have developed rapidly and become an important force to promote China's economic development, especially in Jiangsu and Zhejiang provinces, so it is urgent for enterprises to do a good job in financial management. In the process of the company's growth, it is very important to match business and finance, in which business solves the problems of market positioning, products, technology, marketing, business process and profit model, while finance solves the problems of capital, asset-liability structure, asset-liability structure and so on. Corporate finance is an important strategic support for business growth. Without sound financial support and matching, the goal of business growth cannot be achieved.
summarize
Because of the particularity of the accounting industry, I can only take part in relatively simple work in the financial department, such as cashier and helping accountants check accounts. Although the work is not difficult and the time is not long, I still cherish my first real practical experience in enterprises, from which I have learned many things that I can't learn in school and gained some social experience.
Accounting is a tedious job. During my internship, I felt bored and bored with the boring accounts and figures all day, so that the accounts were full of mistakes. The more mistakes you make, the more annoying you get. This will only make things worse. On the contrary, as long as you do it with your heart, you will get both ends meet. The more you do, the more fun you feel, and the more you do, the more you work hard. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally occur. Therefore, do not do accounts: careless, sloppy, impetuous. Doing everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success! I benefited a lot from this accounting internship.
During the summer vacation, I was lucky enough to go to Shuangliu County Branch of China Industrial and Commercial Bank for a month's accounting practice, and I learned a lot of knowledge beyond books and benefited a lot. The following is a brief discussion on real-name registration system, a bank savings deposit.
First, the meaning of savings deposit real-name registration system
Savings deposit real-name registration system refers to a system in which residents must show valid identification when opening an account and saving business in a financial institution, and bank employees are obliged to keep records and require depositors to leave their names on the deposit slip. Its fundamental purpose is to promote the financial system on the basis of fairness, justice and openness on the premise of effectively protecting personal interests and safeguarding national interests, and to ensure the authenticity and legitimacy of personal financial assets.
In the 50 years since the founding of our country, the savings deposit system has always been a registered (nominal) savings system. Its registered name can be real name, pseudonym, code or the names of relatives and friends. Especially for current savings, the bank only recognizes the passbook but not the person. As long as the cashier provides the passbook, shows the seal or enters the correct password (agreed by the cashier when opening the account), the bank will pay at a discount. Real-name registration system, a savings deposit, is a financial system that developed countries have already implemented, and it is also a financial system implemented by most developing countries.
Second, why do you want to save money in real-name registration system?
China's current registered deposit system can be said to have caused a series of social and economic problems from the source, which has hindered the process of reform and opening up and reached the point where it is difficult to return.
1, the accelerated growth of savings deposits masked the shocking transfer of social wealth. By the end of June 1999, the total savings deposits of commercial banks in China reached 6.3 trillion yuan. China's residents' savings deposits have increased geometrically. In 1987, the balance of China's residents' savings deposits was only 307.3 billion yuan, which exceeded 1 trillion yuan in 1992,1trillion yuan in 1994 and 3 trillion yuan in t995. Since 1992, although China's GDP growth rate has embarked on a rapid growth channel, the highest year is14.1%in 1992, and the lowest year is17.8% in 1998. From 1992 to 1998, arithmetic. Second, some personal income no longer comes from national income, but directly from the loss of state-owned assets.
2, tax collection and management difficulties, tax evasion is serious. Paying taxes is a citizen's obligation, but under realistic conditions, being able to evade taxes has become an individual's ability. For many financial managers, tax evasion has become their obligation. The proportion of personal income tax in China's per capita GDP is about 0.28%, which is far below the average level of developing countries of 2.1%.The root cause is that China's current savings and deposit system simply cannot support the collection and supervision of personal income tax. However, the imperfection of the deposit system is not conducive to the establishment of citizens' credit system, the inability to clarify the obligations of individuals to the country, the inability to adjust the income gap between residents and the gap between the rich and the poor through tax leverage, alleviate social contradictions, and enable the country to concentrate on doing great things.
3. China's relevant adjustment policies are at a loss and the implementation effect is greatly reduced. For example, in view of the weak domestic demand and consumption in China, the state has issued a series of policies to stimulate consumption, such as continuously lowering interest rates, encouraging consumer credit, collecting income tax on savings interest, increasing the salary income of civil servants and institutions, and stimulating education consumption, etc. But the implementation effect of these policies is not obvious. Why? Because the registered savings deposit system covers up the gap between the rich and the poor, it is difficult for the legislature and the administrative organs to prescribe the right medicine. For a small number of people of the rich class (according to unofficial data, this class, which accounts for only 7% of the depositors, controls more than 60% of the total savings deposits), their income is only an increase and decrease, and for them, the money will never be spent for a lifetime, and they have everything, so they are insensitive to the policy of stimulating consumption.
4. The personal credit system cannot be established. The market economy is the credit economy, and all economic relations must be maintained by credit. Without a good credit system, the phenomena of "transaction indifference" and "investment lock-in" will occur. Due to mutual distrust, the trading methods will slide to the original rigid ways such as cash trading and barter, and the pessimism of "banks are reluctant to lend, enterprises are reluctant to invest, and individuals are reluctant to borrow" will pervade, resulting in declining economic vitality, making it difficult for macro-control policies to play their role. The establishment of personal credit system is of course a complicated procedure, involving the construction of financial laws and regulations, financial product innovation, technological innovation and management innovation, etc., but saving in real-name registration system is the most basic and core content.
Three, how to implement the savings deposit real-name registration system?
1 Establish a savings deposit real-name registration system based on the existing personal ID number. Credit is the face and passport for citizens to live in the world. The quality of personal credit is directly related to whether they can enjoy loans, overdrafts and installment payments, and also affects retirement protection. With the record and support of savings deposit real-name registration system, everyone's income, transaction, tax payment, loan and repayment are recorded as the basis of credit assessment.
2. Define a period of declaration and confirmation, declare and register the existing personal accounts and personal property, and explain the legal sources that can be calculated. For those who remain on hold at maturity, unclaimed, and cannot explain the legal sources, the state will freeze the investigation and the illegal income will be confiscated and confiscated.
3, the implementation of bank accounts and tax authorities, personal accounts within the scope of authorization submitted to the tax bureau, the tax bureau as the tax basis, the tax bureau has the obligation to keep personal property highly confidential, and establish corresponding punishment measures. In order to plug cash transactions and avoid loopholes in tax inspection, banks should strictly control the number and frequency of large deposits and withdrawals, and report abnormal situations to the tax bureau.
4. It is necessary to promote the instrumentalization of payment means and provide a basis for property registration and taxation according to law. In particular, personal accounts should popularize cheque transfer business, bill clearing should be electronic, instant and universal, and personal transfer business should be provided at any time, anywhere and at will, gradually changing the traditional practice of relying on cash transactions.
Four, the implementation of savings deposit real-name registration system should pay attention to reduce the negative impact.
In the past 50 years, we have supported social and economic stability and development by virtue of diligence and thrift of the general public and high savings rate. Finance is the core of the economy. Only when finance is stable can people's hearts be stable and society be stable and developed. The development of savings needs a sense of security, and the sense of security comes from the secrecy of savings. Implementing real-name registration system for savings deposits may increase the insecurity of depositors, because "fear of revealing wealth" is a common social psychology, and ordinary people are afraid of revealing wealth, and * * * * * * elements are also afraid of revealing wealth. How to balance the two, and seek advantages and avoid disadvantages, which is the first question we should consider when implementing real-name registration system for savings deposits. Second, after the introduction of the savings deposit real-name registration system, a large number of black and gray incomes will withdraw from bank deposits, and some people who are deeply worried about panic may also withdraw more money, and this decline in deposits will inevitably hit small and medium-sized banks first, because the history, background and deposit strength of small and medium-sized banks have always been beyond the grasp of ordinary people. Excessive withdrawal of deposits will cause liquidity risk and payment pressure of banks. As the saying goes, the decline of deposits may make the non-performing assets of commercial banks suddenly redundant, which will impact the entire banking system and even cause financial panic.
Therefore, to reduce the negative impact of the implementation of the savings deposit real-name registration system, the key is to do the following three things:
1, strengthen the supporting construction of laws and regulations. Such as "secrecy law" and "personal property protection law".
2. Strengthen professional ethics education. Conduct professional ethics education for internal staff of banks and internal staff of law enforcement departments such as public security, courts, discipline inspection and auditing, strictly enforce the law and keep it confidential. Strengthen the supervision of law enforcement agencies, and control law enforcement agencies' personal financial assets.
Power to inquire, freeze and deduct property.
3. Against * * *. In some places, grass-roots organizations collect fees indiscriminately, apportion fees indiscriminately and impose fines indiscriminately. The implementation of savings deposit real-name registration system may make it easier for cadres to grasp the financial situation of residents, thus making it easier and more efficient to control the "three chaos". Therefore, it is necessary to strengthen the education of knowing the law and abiding by the law for grassroots cadres, severely punish the "three chaos", and resolutely investigate the legal and economic responsibilities of those who abuse their powers and infringe on the interests of depositors.