On the accounting staff appointed under the new system reform and innovation measures

Abstract: The newly revised in 2007 'The People's Republic of China Accounting Law' that 'the financial depArtment of the State Council in charge of the national accounting,' but the 'accounting' is not in charge of accounting work to further clarify the financial sector, including the building of operational systems and accounting in charge of the personnel attribution. The dual role of accountants is not conducive to uniform standards and values according to the implementation of accounting supervision, accounting personnel, self-determined is not conducive to financial sector supervision of accounting personnel and protection of the financial depArtment of management accounting function of a person difficult to bring into full play. Accountant Appointment is done by the administration, enterprises and institutions of higher authorities or the Government's accounting and administration, to the administration, enterprises and institutions and the exercise of powers to appoint the accounting officer. The problems in our country's system of appointing and the newly released accounting Law, accounting staff appointed under the new system of innovation strategies discussed.
Keywords: delegate system; management system; supervision
                Accounting personnel are Law enforcement officers, the accounting depArtment is a specific Law enforcement agencies, charged with implementing the country's financial Laws and regulations, institutions, the task of safeguarding national interests, China's accounting personnel management system is imperative, accounting personnel assigned system is a general trend. The duty of the authority specifically delegated in order to ensure the effectiveness of the pilot accountant designation made by designating depArtments must have a clear accounting personnel assigned responsibilities, right now, and being assigned units, to bold innovation, a good job dealing with the relationship between the principles and methods and strategies, in specific operation, serious and detailed, so as to continuously improve work efficiency.
                1 Main Problems of China's system of appointing
                1.1 Accountant Appointment with existing laws and regulations inconsistent
                1.1.1 does not conform to 'The People's Republic of China Accounting Law' 36th of the Ordinance. The corporate accounting body to set accounting staffing, implementation of personal responsibility is the enterprise's internal affairs, is one of the fundamental rights of enterprises, which no one can abuse and intervene.
                1.1.2 does not conform to 'The People's Republic of China Company Law' 174th reads: 'Companies should be in accordance with laws, administrative regulations and the State Council depArtment in charge of finance provided for the establishment of the company's financial and accounting system. 'Set up the company's accounting bodies, accounting staffing is the company's basic rights and duties of the accounting by the government to appoint an infringement of corporate interests to interfere with company behavior.
                1.1.3 does not conform to 'The People's Republic of China State-Owned Enterprises Act' 32nd reads: 'Company the right to decide to set its staffing agencies'. Article 58th of the Act also clearly states: 'any organs and units shall not be violated operational autonomy enjoyed by enterprises according to law; not be assessed to the business of human, material and financial resources; not require companies to set institutions or agencies in the establishment of provisions'.
                1.2 Accountant Appointment with the general idea of China's economic reform uncoordinated
                The basic features of a modern enterprise system is the 'property rights clearly established, separated from enterprise management, management science', enterprises become 'autonomous, self-financing, self-development, self-restraint' and market players, the administration of enterprises and countries relations will be completely cut off. Enterprises as the main financial, natural autonomy, including the management rights of enterprises, decision-making power, personnel rights. Enterprises are no longer bound by the state administrative instruction programs, the state only to control their production and business activities, in the case of legitimate business enterprises, the state has no right to interfere in the autonomy of enterprises. The accountant designation is actually interfere with the implementation of enterprise autonomy in personnel matters, originally belonging to the internal management of bodies corporate accounting department controlled by the state's hands, ostensibly to strengthen the supervision of such acts, and the planned economy under the conditions of The government representatives are not fundamentally different. Accountant Appointment by the State to exercise oversight rights, so that enterprises can only be returned Zhengqibufen, powers and responsibilities of an unknown old up.
                1.3 Accountant Appointment violation of internal oversight mechanisms
                According to the requirements of modern enterprise system, the accounting should be part of a business, because the basic characteristics of modern enterprise system is the ownership and management separation of ownership, accounting, located in the enterprise, thus determined extension of the accounting oversight can only occur within the enterprise's economic accounting matters, its real meaning is the interior of their flats for their own economic activities, self-supervision and restraint as a self-regulatory behavior.
                1.4 Accountant Appointment impede the realization of the accounting functions of the
                'Accession to the WTO' after the competition and market risks as the market intensifies, companies to succeed, must be able to time according to changing market conditions, establish the correct business policy and operational objectives, to develop realistic business plans, and strengthen the economy process and cost control. It demands that all business units in establishing a sound financial accounting basis, using modern accounting management and improve efficiency in strengthening the role. Corporate accounting functions must be expanded from the traditional accounting model to account for managerial change is an inevitable trend. Accountant Appointment stipulates that an appointed representative of the Government's property department of accounting, supervision of state-owned units or collective enterprise asset management and financial accounting of the situation, which too much emphasis on the supervision of accounting functions, easy to produce accountant accounting functions of the misleading one.
                Two persons appointed the accounting system to eliminate the shortcomings of the existing management system
                Adoption of accounting personnel assigned system is feasible, accountant designation system is done by the administration, enterprises and institutions of higher authorities or the Government's accounting and administration, to the administration, enterprises and institutions and exercise the powers delegated accounting personnel, accounting staff to send an agency responsible for an agency to implement a unified assessment of the accounting staff, rewards and punishments, appointments, dismissals and working process of the implementation of the management of a system, it is authoritative.
                2.1 The main forms of Accountant Appointment
                Accountant Appointment can be largely grouped into three categories: (1) The right to appoint administrative units, concrete is divided into: a. 'direct management' form. b. 'centralized system of accounting' form. (2) The right to appoint state-owned enterprises, specifically divided into: a. right to appoint finance director of state-owned large-scale enterprises. b. the state-owned medium and small enterprises to appoint the accounting person in charge. c. Enterprise Group within the accreditation system. (3) township collective enterprises and rural economic organizations assigned, specifically divided into: a. by the township government to appoint to the township and village enterprises accounting executives. b. the implementation of centralized accounting management accounts.
                2.2 The positive significance of Accountant Appointment
                After the implementation of system of appointing, appoint accountants appointed by the property owners to provide accounting services for businesses, while restraint and supervision of managers of bad behavior, this can bring many positive role and impact of specific performance as follows: (1) Accounting appointed the system can be for business property owners to provide the best supervisors. (2) The system of appointing to the supervision of the managers more timely and effective. (3) The system of appointing to arousing the enthusiasm of accounting personnel, security and supervision of accounting information that they reflect the true. (4) The system of appointing the accounting team will help strengthen the unified management, and promoting professional accounting and socialization. The implementation of standardized accounting system of appointing to strengthen accounting oversight to ensure the authenticity of accounting information. Accountant Appointment shortcomings were as follows: easy to ignore the accounting management functions, delegate the work of the accounting control of sensitive business, it is difficult to establish an effective incentive mechanism for accounting personnel are likely to dampen the enthusiasm of business. Reposted elsewhere in the Research Papers Download http://www.hi138.com
                3 accounting personnel assigned proposals to further improve the system
                The implementation of a clear system of appointing the scope of the accounting re-establish a sound monitoring mechanism assigned to clearly define the delegated accounting terms of reference, it is necessary to do a good job monitoring, but also good management, so that businesses can stand to appoint accountants to handle the business point of view all aspects of relations, the establishment of quantifiable indicators for assessment.
                3.1 establish a sound system of appointing the laws and regulations
                Appointment system at all levels of local government in the implementation process must be based on the general requirements of system delegated to develop practical regulations and management practices, standardize the appointment process; the provisions of conditions and assigned accounting qualifications, clear responsibilities and rights and obligations; the establishment of to appoint the accounting system of regular examination and periodic rotation system and appoint accountants to avoid the implementation of systems and rewards and penalties.
                3.2 insist on a flexible classification assigned
                For those businesses a simple, internal institutional division of labor, little or small businesses with small economies should not be appointed to implement the system, while the large amount of those financial operations, units have internally institutional division of labor or economic large-scale multi-large, medium-sized enterprises, state holding companies, listed companies , as well as by the financial allocations to implement system of appointing the administrative institutions.
                3.3 to improve the quality of accounting personnel
                Through the accounting professional qualification examinations, certificates for job openings, at the same time according to fair and open competition, merit, ability and political integrity of the principle of open recruitment, so that is conducive to cultivation and selection of accounting personnel, extensive absorption of accounting personnel. Accounting personnel assigned to carry out in-depth follow-up education and training activities are organized each year to the second, right to appoint accountants to conduct business knowledge, political thought and the ability to organize and coordinate training, and constantly improve the ideological level assigned accounting and operational capacity.
                3.4 to correctly handle the relationships
                Accountant Appointment is a complex social system project will involve the financial, state-owned asset management, auditing, taxation, state-owned enterprises and institutions and the competent departments and other relevant units will involve the units responsible person of the chief accountant, financial personnel, special auditors, registered accountants and others. Of these, appoint accountants play a decisive role in the strict self-discipline required to appoint officials to seriously deal with various relationships, with particular attention to handling the relationship between the person in charge with the unit.
                With the new 'accounting' of the implementation of the accounting oversight functions become increasingly obvious in the enterprise is concerned, more and more concrete in the external accounting supervision, more intensive environment, efforts must be made as soon as possible the implementation of system of appointing , appointed accountants to position itself to take in the service of monitoring and supervision services in the ways and means of doing useful things, not ultra vires, not find fault with, it is necessary to safeguard the legitimate rights and interests of asset owners, legal, objective and fair reflect the accounting information, so that standardized accounting, but also a good unit's staff, make plans for the unit to improve the operation and management unit level, to improve economic and social benefits unit. Reposted elsewhere in the Research Papers Download http://www.hi138.com