Accounting professional graduation intern investigation report

Accounting professional graduation intern investigation report

After the Spring Festival, in order to actively respond to the school's policy call for work internship before graduation, and to prepare for the formal warm-up for my future, I took the initiative to contact my contracting unit Juhua Group. After a cordial consultation with the relevant leaders of the company's human resources department, I was assigned to an accounting internship in the finance department of the electro-chemical plant of the group company.

After conducting relevant exchanges with the leaders of the Personnel Division of the Personnel Section of the factory, I was taken to the Chief of the Finance Section and met with colleagues. When I first came to marty, I certainly didn't know anything about the financial work of this unit, so everything should be taken for granted from the most basic things. Seeing the voucher is of course the most basic and most practical choice of behavior and the starting point for carrying out the work. Although I have seen quite a lot of vouchers in the previous internship experience, it is still necessary for a new internship cycle. After all, the accounting subjects and voucher styles between enterprises are almost always present. More or less difference. All I have to do is to see the difference from this and summarize the principle points in the middle.

After a few days of unremitting efforts, I finally got a more comprehensive understanding of the various vouchers in this post. Since the Group's company adopts the advanced erpr/3 system developed by the German sap company, it intends to apply information technology to realize the integrated management of the entire enterprise resources, and provide real-time information integration services for the entire group company across regions and departments. To provide an effective management platform for business management and employees to operate means and tools.

The erp system combines information technology with advanced management ideas. It uses contingency theory to link internal control and optimize business processes. It has become the operating mode of modern enterprise information construction, reflecting the rational allocation of resources and the creation of social wealth. The requirements have become the cornerstone of the survival and development of enterprises in the information age. The application system realizes good integration and rich functions. Its application system is generally divided into financial series, supply chain management system, manufacturing resource management system, project management system and human resource management system. The financial information system already covers the main functions of corporate accounting and financial management. The financial management module has also completed the transformation of the post-accounting information to the processing of financial management information, and then to the multi-level, off-site financial management support.

According to the leader of the unit, Juhua Group is a state-owned large-scale chemical enterprise with total assets of 5.5 billion and more than 40 molecular companies and holding companies. In addition to a large production base in Zhangzhou, Zhejiang, there are also molecular companies and liaison offices in Zhejiang Lanxi, Wenzhou, Ningbo, Hangzhou, Beijing, Shenzhen, Shanghai, Xiamen and Hong Kong. For such a large enterprise, if there is no assistance from the erp system, it is inevitable that the operation information of the entire group company, especially the timely and effective integration of financial information, will face great challenges, which will inevitably be exposed. There are many shortcomings such as the lag of information transmission, the difficulty of timely issuing management orders, and the chaotic situation of “nowhere, no next”, which is also a common problem faced by our large state-owned enterprises.

After the erp system is connected online between various departments within the group, the information transmission status and operation status of the enterprise have been significantly improved. Not only in the production and operation aspects of the company's raw material procurement, inventory control, production planning and sales management cycle has been greatly reduced; more importantly, in the management of enterprises, especially the efficiency of financial management has been greatly improved. Because the system can automatically summarize relevant data and generate corresponding reports at the end of the month, it greatly promotes the checkout progress of the accounts and frees the hands of the financial personnel.

The most remarkable result is that the financial department of the group company can conveniently and timely reconcile and summarize the financial indicators of each unit of the subordinates, instead of having to manually report the data as in the past. For the finance department of each factory, it is more realistic to understand the convenience brought by the promotion of erp. In the case of handling only the picking list, in the past, after obtaining the picking list from the warehouse, the finance department needs to record its data one by one into the financial system. Now, because the warehouse department and the finance department are in the same erp Under the information sharing, the finance department can directly extract the relevant raw material change data input by the warehouse department from the system, so that the former self-contained system and the respective fighting situation can be completely improved, which greatly saves the human and material resources of the enterprise. At the same time, the orders for production materials under the cost control positions can also be delivered to the production workshop in time through the erp material management system, so that the production materials can be controlled and mastered in time.

In addition, after implementing the erp enterprise management information management solution, it is also convenient for the company to implement the online marketing strategy. The company has established trade relations with more than 200 major trading companies in 33 countries and regions on five continents, which has greatly expanded the company's market scope.

Things always have their double edge, as does the erp financial management system. Although the erp financial management system is very powerful, it is built on the premise of complex data entry operators. It does not simply use “borrowing” and “loaning” as in the other financial software we used in the past. In order to make it easier to collect and summarize relevant data, the “debit project” and “credit project” are more elaborate. Division. It classifies the voucher lender entry code into 99 categories based on the content of the subject, such as consumer, supplier, asset, and commodity. Each entry code represents a different voucher content, direction of lending, and usage. Secondly, the types of erp system vouchers are also divided into 42 types according to the objects they reflect, rather than the simple classifications of “receiving, paying, and transferring” that we used in the past. In addition, the erp financial management system artificially divides the entire accounting entity into a number of profit cost centers to distinguish and attribute the costs incurred by each department. And set the wbs index element, the system can automatically summarize the relevant cost costs that need to be summarized. These have raised the entry barrier for beginners and increased the cost of training for employees in the enterprise. I have a deep understanding of this! During the 40 years of my internship, I have not given up on the erp financial system, but I have only learned a little bit of it, and it is only limited to the cost accounting position. To truly master the relevant operations of erp is absolutely impossible for this short internship period, and it is necessary to spend time in future work.