Discussion on the pros and cons of accountant

Appointing a corporate governance structure in the Western discipline and supervision of the owner operators of the behavior of a system of capital owners to protect their own interests in an effective way in our country, it is mainly government departments and property management to owners identity, to appoint the accounting officer on behalf of the government and supervision of state-owned property management business units or collective enterprise asset management and financial accounting of a system.

But with the continuous development of market economy and the expansion of business, quite a few large conglomerates that with the gradual increase in the Company's assets, financial increasingly obvious shortcomings of decentralized management: Group is not an effective use of funds, owned units long in the bank accounts, the formation of off-balance part of the revenue funds, the management of economic problems that have arisen, etc. In order to protect their own interests and strengthen the management and control of their subsidiaries to the needs of the group companies also tend to use the financial management system of appointing to their own subsidiaries or other affiliates to appoint accounting management. the main source of corporate accounting has appointed three channels: 1 appointed the unit in the post financial accounting, (2) Group financial management departments of the finance staff to send, 3 . transferred to other subsidiaries of financial accounting.

To appoint the way, will represent the interests of the Group's accounting staff assigned to the owner of a subsidiary under the state of financial and capital management and supervision, the benefits of doing so are obvious:

(1) greatly enhance the management and control of enterprises

Can be found in practical work, some companies in this sector to local interests and short-term interests at the expense of business owners and the interests of other departments or individuals, to increase the difficulty of the management of group companies, the assets of the enterprise can not add value or even increasing the , or even result in huge loss of corporate assets, while the implementation of assigned accounting system will help in ensuring an independent legal entity operating the individual funds or independent ownership, use and management of the same circumstances, the financial sector can stand the perspective of the whole group to achieve group maximize the benefits of strengthening the Group's business capital advance, during, post-supervision, make an inventory of the group fund, the entire group of funds to achieve a reasonable schedule, but also for the entire group for the development of more realistic and accurate financial information can make more explicit their respective companies implement group decision-making intention, to a greater extent, to maintain the interests of business owners.


(2) to strengthen the supervision of enterprises

In modern society, business management economic problems was a clear upward trend, from the source to prevent and control economic problems, a major initiative to strengthen accounting oversight functions. Accountant before implementation, in order to maximize the interests of enterprises and their some of the improper benefit, business accounting are often instructed to conceal the truth or false information, distortion of accounting information, while accounting oversight body as an internal constraint, always under the leadership of business managers, it is difficult for enterprises managers, malpractices to be bound, so that the accounting oversight, saying the can not play a real role is effectively out of the system of appointing the accounting staff and dependency between the units, so that the relative independence of the accounting staff, the supervision of internal accounting supervision as an external oversight, better solve the problem of insufficient accounting supervision, effectively preventing property loss and waste, strengthening financial management, especially in the management of funds, at the same time enhance the business leaders and the legal concept of accounting personnel, so that enterprises operating system, leadership qualities, economic and other aspects of financial supervision and positive changes have taken place, to a certain extent, the basic work to strengthen the accounting and oversight functions, strengthen the functions and objectives of accounting services responsibility management.

(3) can strengthen the financial management will help enterprises to improve economic efficiency, is conducive to business unit leadership accountability, financial power, human rights, the harmonization of powers while the company assets and increase the value, to prevent the company's assets, improve the modern enterprise system and sound
(4) selection of personnel to implement and benefit system of appointing improve the overall quality. Practice of appointing, but also help the introduction of competition, selection of some of the political and ideological quality, high levels of business personnel to focus on financial management, operations carried out to provide strong protection, while, through competition, can also lead to improve the overall quality of financial staff. Links to free download http://www.hi138.com visible accountant's position in enterprise management, and in the future healthy development of enterprises play an increasingly important role, but we should also see the same accounting system assigned number of drawbacks:
1. To some extent interfere with the autonomy of enterprises in the right personnel, the modern enterprise system does not meet the requirements of modern enterprise system based on property rights and responsibilities clearly, separating the management of features in the modern enterprise system , corporate separation of ownership and management makes the business activities and their results with the closely related business owners, creditors, managers, there are some contradictions and conflicts of interest, and appointed the accounting exacerbates the contradictions and conflicts.

(2) to appoint a clear understanding of the ideological system, the implementation of a larger resistance
Units tend to be appointed as a delegate accounting group of affiliated companies and even a direct regulatory intervention, constraints are too strict supervision, is the business who do not trust, which appeared in the psychological reject, to delegate the daily accounting normal work inconvenience.

3 part of the accounting personnel assigned to be "assimilated." Some units were assigned to protect the interests of the Company's local or personal interests, to set up illegal accounts, indiscriminate spending, to avoid monitoring purposes, will do everything possible use of economic instruments or other means "assimilation" to appoint the accounting officer, while some accounting personnel assigned driven by profit, the system will be set aside provisions for the assigned unit the green light, or even the common unit was assigned to help cheating, so be separated from the accounting supervision of the assigned unit addition, it will affect the entire accounting work assigned to carry out normal, and gave the company have caused major losses from the place can be seen in the examples around, many appointed the accounting unit in the collection of additional bonus and other benefits, the enterprise operators act against the interests of the company's laissez-faire attitude, resulting in loss of corporate assets and other serious consequences.

4. Appoint accounting there to worry about, influence motivation, but also for being assigned unit "assimilation" to appoint the accounting to create the conditions, although appointed accounting management department is responsible to appoint the accounting assessment, salaries, bonuses, but to appoint the accounting housing, children, employment, free medical and other issues related to vital interests is inadequate, the result is still no accounting staff will benefit from the company to separate small groups, thus affecting the work of assigned accounting staff's enthusiasm is not conducive to the institutionalization of accounting management, standardization, while being appointed units can take advantage of this opportunity, to "assimilate" to appoint accounting purposes. a lot of assigned accounting is due to the above reasons, in their daily work, the operator of the business discipline violations or criminal acts indifferent, not to participate in do not stop, take a laissez-faire attitude.

5 assigned accounting staff stability and liquidity of the contradiction. Appoint the accounting work in the unit in both financial services and oversight role if the appointment of accounting in the same units (sectors) of the accounting service is relatively unstable, very likely to cause financial management system does not lose continuity and funding cycle should be monitoring, but in order to ensure the impartial work of assigned accounting, job mobility is the necessary essential, how to properly handle the appointment of accounting stability and liquidity the relationship between promoting the healthy development of assigned accounting, which requires the appointment of accounting management must be based on units of the different nature of scientific approval rotation time to properly handle the stability and liquidity of the contradictions between the benefit of appointed implementation of accounting and accounting team's stability.

6. To appoint its own factors accounting
Because each delegate is an independent accounting entity, in the moral, skill level and ability to adapt to the post so inevitably there are differences, which brought on the implementation of assigned accounting unpredictable effects, such as part of the accounting did not put is their position, not on the system of appointing a thorough understanding of the two functions of supervision and services not find a balance, too much emphasis on oversight functions, will lead to integration into the enterprise management system, the normal work.

Can be seen, the pros and cons accountant is equally clear, how can play a greater system of appointing a "profit", I think:
A step up publicity efforts, through newspapers, documents and other forms of publicity to increase the accountant, while in meetings, training and other activities on the organization to seriously study business management accountant designation, from a deeper understanding of ideology.

Second, the unified management of assigned accounting, strengthen the cultivation of professional ethics, and regular accounting skills training, in addition to strengthening the right to appoint the accounting assessment, applies an elimination system, and continuously improve the quality of assigned accounting.

Third, improve the management system related to the accounting assigned, appointed delegate to the forms, procedures, object, scope and accounting personnel assigned duties, authority, and obligation to regulate the system, complete. The good, the appointment of accounting work, "according to the law." address the worries.

Fourth, the implementation of an effective incentive system to ensure that the distribution of benefits is reasonable, the accounting of assigned work linked with economic interests, to fully mobilize the enthusiasm of the accounting staff.

Fifth, improve the internal control mechanisms and take accountability, strengthen the supervision of assigned accounting. The relevant administrative departments should strengthen the work of supervising the assigned accounting, the accounting of assigned responsibilities should not cover, do not avoid and punish offenders, to really play their assigned accounting functions for the healthy development of enterprises and make due contributions. Links to free download http://www.hi138.com