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本文针对人力资源派遣行业的分公司银行账户内部会计控制的内涵以及当前分公司银行账户内部会计控制中存在的问题进行了剖析,并就如何建立和完善人力资源派遣行业的分公司银行账户的集中管理模式,加强内部会计控制,防范会计部位风险进行了初步的探讨。采用集团网银和电话银行等现代化技术手段,确保总部能随时了解分公司银行账户的收支余状态;定期收集分公司银行账户的余额构成表,确保总部能知晓余额的分类并给出相应的处置意见。这种人力资源派遣行业分公司银行账户的集中管理模式,较好地解决了人力资源派遣行业地域遥远分散,分公司银行账户余额难控的问题,是加强行业内部会计控制机制,防范会计部位风险的较佳路径。
This article analyzes the connotation of the internal accounting control in the bank branch of the human resources dispatch industry as well as the existing problems in the internal accounting control of the bank branch of the current human resources dispatching department and analyzes how to establish and improve the concentration of the bank accounts of the branches in the human resources dispatch industry Management mode, strengthen the internal accounting control, prevent the risk of the accounting area for a preliminary discussion. The Group adopts modern technical means such as internet banking and telephone banking to ensure that headquarter can keep abreast of the balance of bank account in branch offices and regularly collect balances of bank account of branch offices to ensure that headquarter can know the classification of the balance and give corresponding disposal opinion. The centralized management mode of bank accounts in the branch of human resources dispatch industry solves the problem that the dispatch area of human resources is far away from each other and the bank account balance of branches is difficult to control. This is a mechanism to strengthen the internal accounting control mechanism of the industry and prevent the risk of the accounting area The better path.