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Accounting Personnel of the system under the new reforms and innovative measures


Abstract: In 2007 the newly revised Dual role of accountants is not conducive to uniform standards and values ​​according to the implementation of accounting supervision, accounting staff independently determine, is not conducive to financial sector supervision and protection of accounting personnel, financial sector management functions of accounting personnel is difficult to give full play. Accountant is done by the administration, enterprises and institutions of higher authorities or government accounting management sector to provide administration, enterprises and institutions and exercise the powers assigned accounting personnel. Problems with our accountant and the newly released accounting method, under the new Accounting Personnel of innovative strategies were discussed. Chinese papers League finishing. Keywords: accreditation system; management system; supervision of law enforcement officers accounting staff, accounting department is a specific law enforcement agencies, charged with implementing the country's financial laws and regulations, systems, the task of safeguarding national interests, management of accounting staff Reform is imperative, Accounting Personnel is the trend. Clearly delegated the duty of the authority in order to ensure effectiveness of the pilot made accountant, appointed department accounting personnel assigned to specific duties and with the right to be appointed with units, to bold innovation, working principles and methods of handling the relationship between strategy, in particular When you want to carefully, so as to continuously improve work efficiency. 1 the main problems of appointing 1.1 accountant with the current laws and regulations inconsistent 1.1.1 does not meet the Corporate accounting body to set and accounting staffing, implementation of personal responsibility is the internal affairs of one of the fundamental rights of enterprises, which no one can abuse and intervene. 1.1.2 does not meet the set of accounting bodies and accounting personnel with the company's basic rights and duties assigned by the government accounting is a violation of corporate interests, to interfere with management's behavior. 1.1.3 does not meet the Fifty-eighth of the Act clearly stated in Article: 1.2 accountant and the general idea of ​​economic reform in China uncoordinated the basic characteristics of the modern enterprise system is the profit and loss, self-development, self-restraint, Enterprises as the main financial management, natural autonomy, including the right to operate the enterprise, decision-making power, such as the right personnel. Business plans are no longer bound by the state administrative orders, the state will only regulate their production and business activities, in the case of legitimate business enterprises, the state right to interfere in the autonomy of enterprises. The accountant is actually interfere with the implementation of enterprise autonomy in personnel matters, internal management originally belonging to the accounting department of control in the hands of the country, strengthen the supervision of the acts, called, and the planned economy The government representatives did not fundamentally different. Accountant Appointment, supervision by the State to exercise the right to only make business back Zhengqibufen, unknown powers and responsibilities of the old road up. 1.3 accountant violation of internal oversight mechanism according to the modern enterprise system, the accounting should be part of a business, because the basic characteristics of the modern enterprise system is the ownership and management separation of ownership, accounting, located in the enterprise, but also to be the extension of the accounting oversight can only occur within the enterprise business accounting matters, and its real meaning is the unit of economic activity within its own self-supervision and restraint of a self-sex. 1.4 accountant accounting functions hindered the realization of management policy and management objectives, to develop practical business plan, strengthening of economic processes and cost control. This requires companies to establish sound financial and accounting units, based on the use of modern accounting work to strengthen management and improve efficiency in the role. Corporate accounting functions must be expanded from the traditional accounting-based transformation to the accounting management is an inevitable trend. Appointing specified by appointed representatives of the Government's property department of accounting, supervision of state-owned units or collective enterprises asset management and financial accounting situation, which too much emphasis on the supervision of accounting functions, easy to produce the accounting staff of the accounting functions of the misleading one. 2 implementation of Accounting Personnel Management System to eliminate the shortcomings of the existing use of Accounting Personnel is feasible, by appointing a Chief, enterprises and institutions of higher authorities or the Government's accounting department, to The administration, enterprises and institutions and the exercise of powers delegated accounting personnel, accounting personnel dispatched to send agency, agency of a unified assessment of the accounting staff, rewards and punishments, and working process of appointment and removal of the implementation and management of a system,[link widoczny dla zalogowanych], it has the authority. 2.1 the main form of accountant accountant general, can be grouped into three categories: (1) delegate administrative units, subdivided into: a. b. (2) to appoint state-owned enterprises, specifically divided into: a. appointment of Chief Financial Officer of large state-owned enterprises. b. the state-owned medium and small enterprises to appoint accounting charge. c. Appointment System Enterprise Group. (3) of the township enterprises and rural collective economic organizations assigned, specifically divided into: a. by the township government to appoint an accountant in charge of township enterprises. b. the implementation of centralized accounting management accounts. 2.2 positive accountant appointment system implemented after the accountant, accredited accountant appointed by the property owners to provide accounting services for enterprises, while managers of restraint and supervision of the bad behavior, which can bring many positive role and impact of specific performance: (1) accountant for the commercial property owners to provide the best supervisors. (2) appointing the managers of the supervision of more timely and effective. (3), accountant accounting staff help to mobilize the enthusiasm, they reflect the true security and supervision of accounting information. (4) The accountant will help strengthen the unified management of the accounting team to promote the professional accounting work and socialization. Implementation of standardized accounting system of appointing to strengthen accounting oversight and ensure the authenticity of accounting information. Appointing shortcomings as follows: easy to overlook the management of accounting functions, accounting work delegated the control of sensitive business, it is difficult to establish an effective incentive mechanism accounting personnel, who may dampen the enthusiasm of business.