Development of Theoretical Basis of the Interior Control of Enterprise Financial Results

Закирова, Алсу; Klychova, Guzaliya; Dyatlova, Angelina; Yusupova, Al'fiya; Gimadiev, Ildus

doi:10.12737/2073-0462-2020-99-106

Cited by 14 publications

(3 citation statements)

References 4 publications

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“…The existence of different industries represents the existence of different corporate business philosophy and commitment to environmental protection. Heavy-pollution industry is a kind of high energy consumption, high-pollution industry, and fulfilling environmental responsibility is the key to improve environmental quality [86][87][88][89][90]. In order to study the impact of different industry types on government environmental subsidies and enterprise environmental performance, this paper divides the empirical samples into two types, conducts multiple regression analysis, and obtains different results.…”

Section: Industrial Difference Regression Analysismentioning

confidence: 99%

Empirical Study on the Impact of Government Environmental Subsidies on Environmental Performance of Heavily Polluting Enterprises Based on the Regulating Effect of Internal Control

Pei

2022

IJERPH

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At present, China’s economy is developing rapidly; however, at the same time, it is also bringing more and more serious environmental problems. Although many laws have been established in the country to limit pollution by enterprises—and enterprises are actively saving energy and reducing pollution—the situation is still not optimistic. In 2016, there were 35 cities across the country that exceeded the annual average air quality standard; these regions have been plagued by haze for a long time, which seriously threatens people’s health and sustainable social and economic development. Therefore, while pursuing economic benefits and realizing greater value, importance must be attached to environmental performance, especially for enterprises with serious pollution. Using the panel regression analysis method, based on the data of enterprises from 2010 to 2019, this paper empirically analyzes the effects of government environmental protection subsidies and internal control quality on the environmental performance of heavily polluting enterprises, and verifies the nonlinear critical effect of government subsidies and internal control on environmental performance. In addition, this paper also uses the intermediate effect model to verify the mechanism by which environmental subsidies impact the environmental performance of heavily polluting enterprises. Through the empirical analysis, the effects of environmental protection subsidies and internal control on the environmental performance of enterprises with serious pollution are obtained. In the process of environmental subsidy affecting the environmental performance of heavy-polluting enterprises, internal control plays a key intermediary role. In addition, environmental subsidies and internal controls have a certain impact on the environmental performance of heavily polluting enterprises. Through the empirical analysis, it is concluded that there are obvious differences between government subsidies and internal control on the environmental governance effects of heavily polluting enterprises in different regions and with different property rights. Among them, the environmental protection subsidies have the greatest impact on pollution degree in the central region, followed by the eastern region; in the western region, it is not obvious. Secondly, the incentive effect of government environmental subsidies on state-owned enterprises with serious environmental pollution is better than the environmental governance effect of non-state-owned enterprises.

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Section: Industrial Difference Regression Analysismentioning

confidence: 99%

Empirical Study on the Impact of Government Environmental Subsidies on Environmental Performance of Heavily Polluting Enterprises Based on the Regulating Effect of Internal Control

Pei

2022

IJERPH

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“…Условия, материалы и методы. Для поддержки своих аргументов и предложений авторы статьи привлекают исследования и данные других авторов [11], а также собственные материалы [12]. В процессе исследования применялись следующие методы: систематизация и обобщение данных, анализ, системный подход.…”

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Development of Methodological Tools for Internal Control of Current Assets in Dairy Cattle

Низамутдинов

Parfenova

2023

Vestnik of Kazan State Agrarian University

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Accounting and control of current assets of dairy cattle breeding in individual agricultural organizations includes the collection of information on the state and safety of various types of assets, such as cash and cash equivalents, receivables, inventory, other short-term assets, and an assessment of the effectiveness of their use in the agricultural industry. To improve the procedures for summarizing information on the current assets of dairy cattle breeding, it is advisable to use the Internal Control Working Document (hereinafter referred to as the ICWD) “The program for internal control of the movement and efficiency of the use of current assets of dairy cattle breeding”. This document is used to test the accounting system for current assets of dairy cattle and evaluate internal controls and the effectiveness of their use. For internal control of current assets at each stage of transformation, the ICWD “Checking the correctness of the assessment of current assets of dairy cattle breeding by stages of transformation” is used. During the verification process, the controller, using this document, can, at each stage of the transformation of current assets of dairy cattle breeding, give a timely and accurate assessment of these assets, which allows a more accurate idea of the actual availability of assets and their value at a certain point in time. To improve the efficiency of the internal control system, the “Regulation on Internal Control of Current Assets” can be used. The regulation regulates the accounting and internal control of current assets of dairy cattle breeding, the forms of the ICWD will help the management personnel to receive information on the value of assets in a timely manner at any stage of the production process and evaluate the effectiveness of their use. These internal control documents will allow at all stages of the transformation of current assets of dairy cattle breeding to control the movement, the correctness of the assessment and the efficiency of the use of these assets. Based on the results of the audit, summarized in the developed working documents of internal control, the management of the enterprise can make management decisions to improve the efficiency of the use of current assets of dairy cattle breeding.

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“…Субъекты внутреннего контроля запасовруководитель организации, служба внутреннего контроля, руководители подразделений и работники организации [7]. К объектам внутреннего контроля запасов относят непосредственно запасы, связанные с ними процессы и мероприятия, а также результаты хозяйственной деятельности (рис.…”

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Improvement of Methodological Support for Control of the Availability and Safety of Stocks in the Enterprise Management System

Klychova

Закирова

Zalilova

et al. 2021

Vestnik of Kazan State Agrarian University

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Stocks are one of the key factors ensuring the constancy and continuity of reproduction. In this regard, their internal control serves as the most important element of enterprise management and ensures stable and secure financial and economic activities. The purpose of the study is to improve the methodological support of internal control of the availability and safety of stocks to prevent distortions and illegal actions in terms of their movement, to ensure the reliability of information in accounting, operational and management accounting. To prove the effectiveness of accounting and analytical support for controlling the acquisition, storage, write-off of inventories, it is advisable to use the working document “Test for assessing the inventory accounting system”, which contains topical issues that allow assessing the effectiveness of organizing inventory accounting at the enterprise. The working document of internal control, proposed in the framework of the study, “The program of internal control of the availability and safety of stocks”, includes a list of control areas, a regulatory framework and sources of information, determines the nature of the audit and control procedures that are necessary to achieve the goal and practical solution of the audit tasks. The working document of internal control “Questionnaire for checking the state of storage facilities and safety of stocks” contains questions that allow the internal controller to fully assess the conditions of storage of stocks, the state of fire safety of warehouses, the equipment of warehouses with equipment, machinery, instruments and the correctness of their operation, the state of security warehouse premises. At the same time, the controller has the ability to clarify and concretize the options for answering the questions posed in the working document. This, in turn, will allow, based on the results of the audit, to provide the manager with all the information necessary for making effective management decisions

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Development of Theoretical Basis of the Interior Control of Enterprise Financial Results

Cited by 14 publications

References 4 publications

Empirical Study on the Impact of Government Environmental Subsidies on Environmental Performance of Heavily Polluting Enterprises Based on the Regulating Effect of Internal Control

Empirical Study on the Impact of Government Environmental Subsidies on Environmental Performance of Heavily Polluting Enterprises Based on the Regulating Effect of Internal Control

Development of Methodological Tools for Internal Control of Current Assets in Dairy Cattle

Improvement of Methodological Support for Control of the Availability and Safety of Stocks in the Enterprise Management System

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