Research On Current Accounts Management In DZ Company Based On The Perspective Of Internal Control

Urban public enterprise is an important functional enterprise of urban infrastructure construction,which has a large scale of operation and investment and a large amount of business.The management of current account is particularly important in asset liability management.This paper takes DZ company as the research object,using scientific research methods,on the basis of financial statement data analysis of DZ company,analyzes the current situation of the company's current account management,and finds out the problems existing in the current financial management of DZ company: for example,the scale of liability type current account is too large;risk assessment is lack of methods;project settlement Degree lag;accounting identification is too arbitrary;the difficulty of cleaning up and control is high;division of labor and responsibility is not clear;lack of internal monitoring of current accounts and other issues.According to the model of five elements of internal control in COSO report,the paper points out the specific causes of the current account problems in the control environment,risk assessment,control activities,information and communication,and monitoring levels.Based on the perspective of internal control,practical suggestions are given to solve the problems of current account management of DZ company,such as improving the preparation and assessment of current account budget;establishing financial risk early warning system;scientific confirmation and management of engineering projects;improving the efficiency and accuracy of accounting identification;using information technology to carry out efficient management;defining the responsibilities between organizations Responsibility and performance evaluation;strengthen the monitoring role of internal audit.I hope that through the implementation of internal control measures to improve the level of enterprise current account management.DZ company is a typical and standardized enterprise among the municipal public utility enterprises.Its current account management background,operation and management status,existing problems and deficiencies of internal control angle can,to a certain extent,represent the basic situation of current account of the same type of enterprises.Therefore,based on the internal control framework,the suggestions for improving the current account management of DZ company have certain reference significance for other urban public enterprises,especially for urban gas enterprises.