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1、1Accounting Perspective enterprise funds identification criterion of abnormal flowAbstract This paper business as a research object, by analyzing the abnormal flow of corporate funds identified several major modes, and thus discover the key points, which according to the main mode key points and iss
2、ues put forward a very comprehensive accounting perspective mobile monitoring of enterprise funds to several well-established guidelines. Keywords abnormal capital flows corporate accounting recognition criteria Currently, along with international and domestic trade continues to develop, the economy
3、 has achieved gratifying results, but also the emergence of many new fraud measures, which are commonly used by companies as a means of trade, the daily operations, foreign investment and other general business practices enable enterprises to public capital flows into the individual accounts. In suc
4、h a situation, the existence of the business difficult business problems. Under normal circumstances, the companys deficit has 2not yet been found, illegal possession of funds already transfer to a foreign country, which certainly will bring a very heavy financial burden, so that enterprises have su
5、ffered huge losses. Many companies therefore have been merged or even bankruptcy, causing many social problems of instability. Why todays regulatory regime companies will appear so many problems, and these problems are often irreparable huge losses in after it was discovered? This phenomenon can not
6、 but arouse our thinking, abnormal flow patterns enterprise funds what? The key point of this question, then where? Chinas enterprises to prevent abnormal capital flows have those ways? All above-mentioned problem is precisely the aim of this study lies. An accounting perspective enterprise funds to
7、 the key points of abnormal flow problems 1, business logistics, capital flow, information flow definition of the concept The so-called enterprise logistics refers to goods or services between enterprises flow process, this process is divided into two cases, one case, the party will deal their 3good
8、s or services to another party, while another case is transactions obtained from the other party to the goods or services. Specifically, the logistics can be divided into the production of semi-finished products, materials purchased, finished products and products sales. The company is cash flow thr
9、oughout the enterprise marketing, purchasing, production of all aspects, referring to the transaction because the party won the goods or services to the other transfers, payment of funds transfer process, or means to provide the goods because or services from the other party to obtain funding transa
10、ction process. The concept of information flow in broad terms, mainly refers to a process of information transmission, namely logistics, capital flow and other states, such as the transfer of commercial documents, commodity information provided technical support for enterprises to provide a descript
11、ion. 2, enterprise logistics, capital flow, information flow between the matching relationship In the specific business activities, information flow direction of movement is always two-way, it is with the 4logistics and cash flow generated. Therefore, the ability to achieve efficient information and
12、 accurate flow has become a guarantee a smooth flow of goods and capital and not. And logistics, capital flow between the same two-way flow, logistics and information flow between the flow is also bidirectional. Logistics, capital flow, information flow is the circulation of the most important compa
13、nies in three parts, they support each other, thus reaching interdependent and inseparable state and the system as a whole organic coordination and integration as the ultimate goal. In this relationship, cash flow is a prerequisite for all activities, but also the end point of the whole process, whi
14、ch is to be completed transaction premise of the existence, but also the obligation to complete the transaction. The flow of information is a means to the enterprise market knowledge and transfer of the carrier. As for the logistics, it is the whole process of the transaction. When the enterprise an
15、d between enterprises of the transaction, logistics and cash flow in the contract within the specified time is equal and convection. In 5general, the cash sale of the circumstances, capital flow and logistics should be synchronized, but in practice, capital flow and logistics operation between the t
16、wo is often not synchronized, combined with our current business credit system and institutional imperfect, so sometimes occurs after delivery of funds can not be timely delivery of goods or the goods is difficult to achieve the return of funds after the situation. The logistics and cash flow is not able to synchronize the case sometimes give criminals the opportunity, resulting in loss of business. 3, abnormal flow of funds between enterprises ident
