Author(s)

Mao Shiqi, Wan Yuan

Corresponding Author

Mao Shiqi

Abstract

With the development of economy, the basic work of accounting in independent brand enterprises becomes more and more important. The basic accounting work is not only the premise of the enterprise accounting and financial management but also is an important foundation of business economic management. If accountants can not reflect enterprise basic work problems true, objective, complete and not try to correct, it will affect the understand and effectively use of accounting information for users and affect the operating results of business for many years. Application of factor analysis method to analyze the existing problems of the independent brand enterprise accounting basic work provides quantitative basis for the related departments and manager and play an important role in improving the operation and management, strengthening internal control, risk and other aspects.

Keywords

Accounting control, Independent brand, Factor analysis method, Quantitative basis, Technical support