Research on the Impact of Digital RMB Issuance on Financial Accounting System
Currently,digital RMB is being issued and circulated in China,the application scenar-ios of digital RMB are gradually expanding,and the proportion of digital RMB in payment is show-ing a rapid growth.The issuance and circulation of digital RMB has generated a wide and profound impact on the basic accounting hypothesis,the accounting basic function,the quality of enterprise in-formation,and the existing financial management system,and will bring new challenges to the exist-ing financial accounting system and the financial accounting,information disclosure,cash management,internal control,accounting organizational structure of enterprises.In order to meet these challenges,in terms of the construction of accounting legal system,it is necessary to establish the legal tender status of digital RMB,clarify the rules for the transfer of the ownership of digital RMB,formulate account-ing standards for digital RMB,and improve the accounting informatization system and norms.In terms of internal accounting supervision of enterprises,the powers and responsibilities of financial and accounting positions should be reconfigured,the additional posts for system security maintenance should be created,the accounting systems should be revamped and upgraded,and the internal auditing of accounting information systems should be strengthened.In terms of digital RMB circulation man-agement,it is necessary to expand the use of digital RMB,improve the starting point of sporadic payment and settlement,reduce the cash on hand limit,and strengthen the supervision of large amount of digital RMB circulation.
digital RMBfinancial accounting systemcash managementinternal controls
万方数据
维普
