Analysis on Internal Control Risk Research and Prevention Management of Centralized Accounting in Units

DOI

10.2991/hsmet-19.2019.82How to use a DOI?

Keywords

units; accounting; centralized accounting; internal control; risk

Abstract

With the introduction of internal control standards, many units have adopted centralized accounting methods to carry out financial control and set up accounting centers. The establishment of the accounting center has played a good role in the timeliness of enterprise accounting and strengthening supervision. However, in the process of centralized accounting, there are still some problems that need to be improved, and risk prevention and control must be carried out by means of internal control. This paper first elaborates the concept and characteristics of centralized accounting, then analyzes the risks of centralized accounting in units, and finally puts forward corresponding pre-control measures for risks.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Shuang Li
PY  - 2019/07
DA  - 2019/07
TI  - Analysis on Internal Control Risk Research and Prevention Management of Centralized Accounting in Units
BT  - Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019)
PB  - Atlantis Press
SP  - 449
EP  - 452
SN  - 2352-5398
UR  - https://doi.org/10.2991/hsmet-19.2019.82
DO  - 10.2991/hsmet-19.2019.82
ID  - Li2019/07
ER  -