关键词: 数字人民币, 财务会计制度, 现金管理, 内部控制

Abstract: Currently, digital RMB is being issued and circulated in China, the application scenarios of digital RMB are gradually expanding, and the proportion of digital RMB in payment is showing 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 information, and the existing financial management system, and will bring new challenges to the existing 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 accounting 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 management, 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.

Key words: digital RMB, financial accounting system, cash management, internal controls