On the system of appointing

Abstract: The system of appointing an accounting personnel management system is a country to the identity of the owner, by virtue of its management functions of the state-owned enterprises and institutions in charge of the accounting agencies and the accountants designated by a system. Such a system allows asset owners to direct the accounting process and accounting personnel management will be the first time on the problems and contradictions to propose solutions to improve work efficiency, and stopped the flow of accounting irregularities, is China's Accounting management reform in a useful attempt.
Keywords: Accountant Appointment
                The status of implementation of China's system of appointing a
                In recent years, there have been many accounting worrying phenomenon, especially the distortion of accounting information in Economic life has become widespread concern. Accounting personnel who violate the phenomenon of financial discipline, in large measure contributed to the emergence of corruption, resulting in a serious drain on China's state-owned assets, local financial and Economic order, thus chaos. Thus, we introduced the system of appointing the accounting management model, now at the implementation stage. This new mode of management accounting scholars of China's mixed. Of their opposing views to people that the system of appointing of the following shortcomings:
                1.1 is difficult to design a designated accounting personnel for the re-monitoring mechanism.
                1.2 Accountant Appointment likely to cause short-term behavior.
                1.3 the implementation of system of appointing a lack of legal support.
                1.4 within the system of appointing the non-public ownership should not be implemented, its role limited in scope.
                2 the need for Accountant Appointment
                2.1 The implementation of accountant designation will help countries to strengthen the state-owned and collectively owned enterprises supervision and management, and curb illegal or corrupt acts, to further improve our existing accounting and financial management system, improve work efficiency. The accounting staff in the existing management model, human relations, payroll treatment units subject to the direct leadership, independence compromised, the unit officials for violations of financial discipline, the phenomenon of resentment to themselves or, worse, become a small number of leading law discipline accomplice. Delegate system is implemented on the fundamental solution to this problem.
                2.2 The implementation of system of appointing, and further improve our existing accounting and financial management system, improve work efficiency and makes the accounting practices and accounting procedures to be effective supervision. As China's current accounting management and financial management systems obsolete, combined with lax implementation, allowing accounting staff just to be a bookkeeping President, the spirit of modern accounting required by the financial supervisory functions become empty words. The reason, because accounting personnel belong to enterprises or institutions, all belonging to the unit managers under the leadership of the object, from the personnel related to the wage relations are not independent, it is difficult to play supervisory role. To solve this problem, we must first accounting personnel and accounting managers must comply with laws and regulations, financial provisions, the second is to take advantage of system of appointing, accounting personnel will be handed over to higher authorities to entrust sector management, the relationship between their wages and personnel with the unit has nothing to do, so accounting management personnel on how to maintain a high autonomy and independence. First, from law to establish its own independent status, followed by a relatively independent from the executive is also up, with these two facilities, our accounting personnel and accounting managers can seek truth from facts, feel free to carry out accounting work, the greatest degree of enterprises play a role in financial supervision, so as to promote healthy and stable development of enterprises. In the independence and autonomy issues are resolved, the higher authorities also need to establish and improve various security measures, subordinate enterprises and institutions should actively cooperate to the greatest degree of protection for the authenticity and validity of financial information.
                2.3 The system of appointing the implementation of further improving the overall quality of the accounting team will greatly promote the role of the accounting team to protect the purity and sustainability. In China from a planned economy to a market economy transition, in enterprises and institutions, the executive will become increasingly pale color and replace it with the advanced western management concepts and methods of modern enterprises, the state and only the amount of invested capital limited liability, as the client has a residual claim. Within the enterprise can profit maximization as the goal to participate in market competition, as an agent has exclusive legal property rights, so that state-owned enterprises to become autonomous, self-financing, independent legal entity. In recent years, and gradually made the accounting adjustments and expansion of the ranks, but the new distribution of professional and technical personnel lack of practical work experience in other units have to part-time jobs, receive training, learning, less time in the financial work has not been a certain degree of support, the basic work of accounting can not be standardized, we can not ensure that the accounting information, accounting information, the authenticity and integrity. Reposted elsewhere in the Research Papers Download http://www.hi138.com
              2.4 In addition to the above points, the implementation of this system, there is a benefit that can promote the reform of the financial focus on accounting exercise. Concrete can be expressed in the following aspects: ① the financial sector deployment of high-quality accounting as a delegate of accounting, from the accounting of assigned accounting operations for centralized treatment. Can effectively regulate the accounting-based effort to promote the authenticity of accounting information, accuracy and timeliness, fundamentally eliminating false accounts and false statements of the phenomenon, but also greatly improved the efficiency of the accounting data processing but also that after the lay the foundation for the full implementation of computerized accounting. ② assigned accounting is the accounting team of outstanding financial staff, proficient in the accounting business, understand the accounting regulations in time to the department in charge of the financial sector and the various units and submit a true and accurate accounting statements for the financial sector and examine the implementation of the budget provides a accurate information. ③ centralized accounting reach 'downsizing efficiency' expectations. All units are no longer to establish an accounting, treasury (banking counters set up in the center instead of the cashier function), by the appointed accounting is responsible for centralized management, unified accounting, thereby reducing staffing, saving personnel expenditures.
                Accountant Appointment In addition to centralized financial accounting model, there are the following: ① the direct management model: delegate object as the unit of accounting responsible person in charge of accounting, and some also include cashier. ② Internal delegation mode: delegate object for each unit of accounting cashier. ③ zero households unified management model: namely, the township level administrative units, while maintaining the right of units in use of funds and financial autonomy under the premise of change to improve management efficiency for the purpose of cancellation unit and bank accounts, and the finance management accounting personnel, capital settlement and accounting work, financial accounting services and supervision of administrative institutions as a whole a new financial management system ④ Chief Financial Officer Appointment System model: by the sending unit is state-owned enterprises and state-owned holding company. ⑤ 'Accounting floor' model: that is separate from the internal corporate accounting, united in the 'Accounting floor' in the office. ⑥ special auditors appointed system model: special auditors appointed by government departments, and the ordinary delegate accounting compared to greater independence and power, so clear that the enterprise monitoring critical control points, and only master these, can be targeted only to avoid abuse of power. Critical control point is defined as a business office processes play an important role in the control link, without which links the business processes are likely to arise Cuobi not reach the set goals.
                3 system of appointing a number of measures to implement
                3.1 wide publicity to raise awareness, gain support system of appointing the personnel involved in state-owned enterprise reform and management reform and Economic management system, is the accounting system, a reform of personnel management. At present, the system of appointing a number of practices is still in the pilot stage, is not mature and need further exploration. Therefore, the promotion system of appointing an extensive publicity campaign actively mobilize, unify understanding, to obtain support from all quarters.
                3.2 The establishment of a special delegate of accounting regulatory bodies do a good job from the organization assigned accounting personnel management, the level of salaries and bonuses, follow-up education, records management, business evaluation, job classification, etc., to ensure the smooth implementation of the accreditation system should set up a special appointment of accounting regulatory agencies.
                Gradually establish a system of appointing and regulations 3.3
                3.4 The continuous improvement and supporting measures to account appointment only to establish a sound system and a sound operational mechanism, in order to ensure the smooth implementation of the system of appointing. It includes: ① assigned accounting system for appointing. ② assigned accounting system. In the administrative institutions of the financial personnel, professional and technical personnel limited, there are still a small number of undocumented phenomenon of induction, and some units even the staff can not do other work as a financial officer. Most of these personnel to the financial regulations, weak legal systems, specialized technical knowledge is not enough, the basic can not adapt to the work undertaken by the accounting. In recent years, and gradually made the accounting adjustments and expansion of the ranks, but the new distribution of professional and technical personnel lack of practical work experience in other units have to part-time jobs, receive training, learning, less time, so the need to strengthen the training. ③ appoint the accounting system of rotation evaluation. ④ assigned accounting wages, benefits and rewards and penalties. To appoint a suitable accounting generally for three years, and the accounting regulatory bodies should carry out an annual assessment, the content may include: compliance with the accounting systems, professional ethics, job performance, business skills, integrity and so on.
                3.5 comprehensively improve the overall quality of assigned accounting staff assigned in terms of accounting on the accounting challenges and opportunities. As a delegate of accounting, but also to do something, and strive to learn from the courage to practice, and overall to improve their overall quality.
                In summary, the system of appointing to avoid loss of state assets, strengthen financial management and supervision, to curb the phenomenon of social corruption, reducing distortion of accounting information has played a positive role. However, as an institution in itself certainly advantages and disadvantages in the implementation process, we must realistically evaluate its effectiveness, we should also see its limitations. Therefore, to solve all the problems Accountant Appointment To rely on is unrealistic, and can only say that the implementation of system of appointing to solve these problems and effective measures. We should adopt a positive attitude and through continuous exploration in practice to make further improvement to ensure system of appointing, at this stage can play its due role and effectiveness.
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