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Measures to strengthen accounting oversight


And accounting personnel have provided very clear responsibilities, and through the unit is responsible for the accounting bodies, accounting terms of human eyelashes to strengthen accounting oversight of the regulatory role, from the legal system to ensure the realization of the legislative purpose of accounting supervision. Accounting supervision system should be incentive and restraint mechanisms and business combine to make the responsible people, middle-level cadres, grassroots cadres and members of a consciously accepted accounting supervision, self motivated and pressure the accounting supervision. Fourth, straighten out the supervision of relations, pure and supervisors. Financial accounting activities in the face of law and discipline problems occur, the design must meet the institutional requirements of our market economy as well as the accounting supervision system of economic monitoring system so that a reasonable structure, improve the efficiency of operation of government supervision, social supervision and internal supervision of the Trinity accounting supervision system, the key is to straighten out the relationship between three types of supervision. A clear oversight responsibility, and strengthen penalties, and establish oversight authority. Emirates' first. Internal Accounting Supervision must be given to accurate positioning. Enterprise unit, said the accounting oversight Gallery when exercised by the accounting staff, responsible to the investors to ensure that the units meet the established policy and operational and management activities subject only to internal control. . From this positioning}} I made. Units of the basic form of internal accounting supervision and requirements should be said: first, the general unit of accounting by the accounting officers to exercise primary supervision of the investment should be responsible for the implementation of the system, to a certain extent, there are checks and balances on the operators. Second, the state-owned units. Government departments can give accounting personnel from an investor from the checks and balances on the operators, but must make the accounting staff at the state-owned units relative to Shí independent status, and better from the control role. Third, the Government, as the social and economic managers. The various economic units will juice the quality of information requirements, the main shall be borne by the person in charge. Which unit of accounting information that is a problem, government departments should be investigated according to law the responsibility of the person in charge. Fourth, the accounting personnel shall bear - * set of social responsibility. This social responsibility can be disciplined by professional ethics and professional conduct constraints. Self-regulation by the accounting staff responsible for inspection and supervision of professional organizations. Second, the government oversight responsibilities must be clear, rational points T. From a realistic point of view, investigation of primary repeat unit more oversight Yu. First, the tax should I monitor the various units of government oversight of accounting for the primary means of T. The object of supervision is the taxpayer tax law tax situation, financial accounting information is one of the basic content of their supervision. Second, the financial supervision should be said that the quality of accounting information as the main object. Each unit of accounting information quality directly influences the overall total will be on the economic order, the financial sector as management accounting functions of T for the sector, should assume the management and oversight responsibilities. Third. Auditing major investment projects national commitment to the mouth of the supervision. In the specific operation, auditing and financial sector should be clear that the sub-T, to avoid duplication. Fourth, financial, taxation, auditing and supervision should be a reasonable point T. Close to make, establish accountability, duties, increase penalties and establish a supervisory authority. First, to strengthen supervision of intermediary organizations and their employees. The development of market economy from Maya asks for, must continue to strengthen supervision. Intermediaries and certified public accountants to play an active role. Financial departments must conscientiously do a good job of monitoring the practice of certified public accountants, the key is to rely on rules and binding. Must be regulation of the practice of certified public accountants start. Check the m with false audit report unhealthy juice to promote social oversight responsibilities CPA in place, establish the credibility of CPAs practicing. Finally, to improve the external environment of the accounting oversight. The effective functioning of the accounting supervision system, to a certain extent, depend on the improvement of the external environment. Accounting supervision system from the requirements of a sound point of view, the need to improve the external environment are: First, it should improve the regions, departments and state units of the Ministry f appraisal system, improve the assessment of the relevant regulatory system unit leaders to strengthen their term of office trial juice, change the current work of the existing financial accounting false float Xi and other issues,[link widoczny dla zalogowanych], mainly from the elimination of the accounting unit is responsible for monitoring human resistance. Secondly, to strengthen invoice management, invoice management decisions Gok omissions of Existence. Third, strengthen legal education, and establish the law must be strictly enforced. Prosecuted in the legal sense. With the development of market economy and modern enterprise system and improvement of the growing importance of the accounting oversight functions. Establish a scientific accounting supervision system, give full play to the system the role of various forms of supervision. Rationalize the relationship between Q, and create conditions to strengthen accounting oversight. Ensure the legitimacy of economic activity, rationality and the protection of the quality of accounting information. The ultimate goal is to improve the effectiveness and efficiency of accounting entity. (Author: CPC Shandong Provincial Committee instructors), }} 'J