Research On Process Optimization Of Account Checking Management Of Associated Transactions In W Company

As enterprise capital and business expanding,the enterprise investment,joint ventures,mergers and reorganization of economic activity is becoming more and more enterprise interior connection transaction activity is becoming more and more frequent,no matter from the perspective of enterprise itself,or from the perspective of protection of investors,corporate management and information disclosure of related transactions account reconciliation for all is important.Due to the complex and diverse types of related party transactions between enterprises,inconsistent management processes,insufficient information sharing and other factors,the data of internal related party transactions often cannot be reconciled or the reconciliation data is inaccurate,which poses a great obstacle to the disclosure and merger offset processing of related party transactions.Therefore,taking company W as the sample,this paper focuses on three issues:"the status quo of related party transaction reconciliation management process of company W","existing problems and causes of related party transaction reconciliation management process" and "how to design a more optimized related party transaction reconciliation management process",and puts forward relevant solutions.Firstly,starting from the relevant realistic background and theoretical background,this paper analyzes the status quo of the related party transaction reconciliation management process of W company,and analyzes and identifies the key problems existing in key links such as related party management,business reconciliation process,financial reconciliation process and information sharing.Secondly,the paper puts forward the optimization scheme by using the theory of information asymmetry,process optimization and process reorganization and other related theories and process diagnosis analysis method.By refining business information collection,establishing standard business reconciliation management process,introducing related transaction identification code and other measures to achieve business reconciliation management process optimization,improve the timeliness of business reconciliation;Through standardizing the accounting of related transactions,establishing the standard reconciliation process,introducing reconciliation report management and other measures to achieve the optimization of financial reconciliation management process and improve the accuracy of financial reconciliation data.Thirdly,the paper puts forward relevant implementation safeguard measures.Through the construction of related party transaction reconciliation management platform,the implementation of related party transaction reconciliation management system and the construction of related party transaction reconciliation performance evaluation system,the optimization scheme of related party transaction reconciliation management process can be implemented.Through this study,the related party transaction reconciliation management of W company has achieved certain optimization results,which are shown as follows:the related party management is inaccurate,and the related party identification is accurate after the optimization;The business process is relatively independent.After optimization,the business relationship between the two parties is strengthened and the work efficiency of verification is improved.The financial reconciliation realizes the detailed reconciliation through the optimization of balance reconciliation,which makes the reconciliation result more accurate.Information non-sharing enables business and financial information sharing through optimization,which strengthens the continuity of data.In addition,from the perspective of the whole group management,through the construction of information platform to help W company integrate related party transaction data and information,so that group managers can check the internal related party transaction reconciliation at any time,providing more accurate data for the disclosure of related party transaction information.There are 14 figures,12 tables and 52 references in this paper.