Research Article | OPEN ACCESS
Survey and Analysis on Accounting Supervision of State-owned Agricultural Enterprises in Chongqing
Yang Li
Financial Department, Chongqing University of Education, Chongqing 400067, China
Advance Journal of Food Science and Technology 2014 6:721-727
Received: October 31, 2013 | Accepted: November 12, 2013 | Published: June 10, 2014
Abstract
In order to accelerate the construction of Chongqing as the center of finance, trade, logistics and technology education in the upper reaches of the Yangtze River, improve the corporate governance structure and accounting supervision approaches, establish favorable accounting supervision system in state-owned agricultural enterprises and advance the overall listing of state-owned agricultural enterprises. We take the form of questionnaire, interview, documentary research and action research and adopt information collecting methods by telephone, visit, network and random questionnaire to investigate the state-owned agricultural enterprises in the main districts of Chongqing. We found some factors that caused the weakening accounting supervision mechanism in state-owned agricultural enterprises, such as the legal system of accounting supervision in the existing state-owned agricultural enterprises is not perfect, the control systems of internal accounting are different, the person in charge of the unit exceeds his power and external supervision departments do not fulfill their duty. We need to improve organizational structure, information-based internal auditing system and post responsibility system of accounting personnel's
Keywords:
Accounting informationization, accounting supervision, internal accounting management systems, parent and subsidiary companies, state-owned agricultural enterprises,
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Competing interests
The authors have no competing interests.
Open Access Policy
This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.
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The authors have no competing interests.
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