财会监督框架下财务管理质量保证标准化体系研究

Research on the Standardization of Financial Management Quality Assurance System Under the Financial Supervision Framework

本文以J单位为例,基于加强财会监督工作的需要,针对财务人员思想认知不统一、内部制度不完善、内控体系不健全、内部审计监督力度不足、财务信息化水平不高等问题,提出构建人员管理一体化、制度建设体系化、内部监督常态化、系统应用智能化的财务管理工作质量保证标准化体系,以提升财务工作的一致性、稳定性和高效性。

This article takes J Corporation as an example and,based on the requirements of strengthening financial and accounting supervision work,addresses issues such as lack of uniformity in financial personnel's thinking,incomplete internal systems,insufficient internal control systems,inadequate internal audit supervision,and low level of financial informatization.It proposes the construction of a standardized financial management quality assurance system that integrates personnel management,systematizes institutional development,normalizes internal supervision,and enhances the intelligent application of systems.The goal is to enhance the consistency,stability,and efficiency of financial work.