On the Problems and Countermeasures system of appointing

[Abstract] help to protect the accountant to implement the interests of business owners to improve the authenticity of accounting information, to prevent the loss of state assets and to effectively curb corruption in the economy occurred. Against the existence of improper accounting to appoint the principal, accountant with relevant Laws regulations conflict with the modern enterprise system and the system of appointing deviates from the other issues, must take appropriate measures to solve them.

[Keywords:] Accountant Appointment Strategies

Business and the business owner is a principal-agent relationship between, the company commissioned by (the financial sector, the SASAC, the owner, etc.) away from the operator of the business are difficult to play an effective restraint and supervision, and easily lead to accounting personnel and business operators, "conspiracy" false accounting information, harm the interests of commission. Therefore, the trustee must (operator) the conduct of effective discipline and supervision. accountant is independent from the parent directly to the accounting department enterprises and units assigned in charge of accounting or accounting officer is appointed for the accounting business services unit, and on behalf of the owner of the operator to monitor a system. Designation of the accounting staff, accounting personnel shall safeguard the independent exercise of their powers and work , the relative reduction of accounting staff to become "insiders" as well, and then solve the weakening of the accounting oversight behavior.


First, the implementation of the system of appointing a problem

1, the system of appointing inconsistent with the provisions of relevant Laws and regulations
Accountant Appointment and <"Accounting Law"> contradict the relevant provisions. <<PRC Accounting Law >>,<< state-owned Industrial Enterprises Law >>,<< Law "> and other laws are clear that the enterprise set of accounting organizations, accounting personnel with the internal affairs of the enterprise, but also the most basic business functions. but, "" Accounting Law "> thirty-sixth stipulates:" All units should be based on the needs of the accounting business, set up accounting body or in the relevant organs of accounting personnel and designate an accountant in charge; do not have to set the conditions for approval should be entrusted to the establishment of accounting bookkeeping services in the bookkeeping agency. "The second nineteen provides that:" accounting organizations, accounting personnel matters dealt with according to law can not exercise the people responsible should be reported immediately to the request to identify causes and to handle. "and these regulations are the people responsible under the law right to select employees.

At the same time, "<Law>> 第四 sixteen nine clearly states:" limited liability company the right to appoint or dismiss the board of directors of the manager, according to the manager to appoint or dismiss vice president, chief financial officer, to determine their remuneration Matters. "and the implementation of this law is clearly accountant companies have on the accounting organizations, accounting personnel selection, appointment and removal of freedom do not match. accountant and <" Enterprise Law "> in" the right to appoint or remove or appoint the director, dismissal of middle-level administrative leadership cadres enterprises, "the provisions of contradictions, is not conducive to the effective implementation of the system of appointing.


2, the accountant and the divergence of modern enterprise system
Modern enterprise system, separate government from enterprises is an important content is to enable enterprises to truly have operational autonomy of the commodity producers and operators. Profit maximization is the goal of enterprise managers, and truthfully, and supervise the enterprises in Economic activity is accredited accountant goals. appointing easily lead to business managers and appointed the opposition and distrust of accounting, often leads to appoint accounting and business operators colluding prepared false reports, greatly damaged the interests of the state and enterprises. accountant to the accounting staff concentrated power of appointment to government hands, split the accounting and the natural kinship between enterprises, contrary to the modern enterprise system, the unity between the responsibilities and rights, in essence, the government is still the corporation as an adjunct.


3, the system of appointing the improper delegation of the main
Appointed to implement the accounting system of appointing principal fuzzy, although the strengthening of the oversight functions of the enterprise, but the functions of accounting management is not conducive to play, it is too much emphasis on external oversight of accounting functions, thereby constraining business management. On the one hand, enterprises operators for the purpose of accounting information to control, usually the delegate "elevated" to conceal the true state of business activities and financial situation, so that the assigned personnel to reflect the loss of business activities and oversight functions. On the other hand, by the appointed accounting Management is responsible for accounting, in order to cut the delegation sent by the corporate accounting and Economic interests between the link assigned accounting staff salaries and benefits by the unified management of the accounting department, accounting personnel assigned relationship divorced from enterprises, the system of appointing cut off accounting staff and the interests of their enterprises, so that the accredited accountant lost in business management and improve enterprise efficiency power interests, who appointed the accounting business leaders are not hard to stand in the perspective of business services for business operators, which restricts the accounting implementation of internal management functions. Therefore, the accounting department as a delegate is not appropriate accounting entity with administrative interference color, appointing the delegate of the main shareholders of the General Assembly should be an enterprise.


Second, improve the response system of appointing

1, to establish laws and regulations compatible system of appointing
Or improve the relevant laws and regulations as soon as possible, on the one hand as soon as possible <"Accounting appointed Law"> full standardize the accounting operation and supervision of assigned legal, security issues. On the other hand to modify and improve as soon as possible to appoint conflict with the accounting regulations. Specific speaking, we must first improve the <"Accounting Law"> the relevant provisions. provides for the unified management of the financial sector can send accounting system, and should focus on their access to the corporate accounting staff appointed to exercise the right to employ such personnel transferred to the financial sector is competent School administrative units on behalf of the accounting staff; the provisions of the enterprises in charge of people to enjoy financial autonomy, but also highlight the need to unconditionally accept the dispatch of the accounting accreditation body by the accounting staff. revise and improve conflict with the accounting assigned <"Accounting Law" "," <Law >>,<< Enterprise Law "> and other relevant legal provisions, to modify these regulations in relation to the provisions of Accounting Personnel Management, highlighting the relevant accounting division of responsibility and authority to coordinate with the relevant legal provisions . to establish and perfect matching with the system of appointing the management system, including certificates system, selection and appointment system, performance appraisal system, rewards and penalties, significant events reporting system, regular rotation system and avoid system. appoint the accounting system out of accounting personnel and business relationships between the dependent, so that the relative independence of the accounting staff; should increase the accounting regulations, financial institutions and law enforcement discipline, so that the law, improve the system of appointing, fully accounting oversight function to ensure the smooth implementation of accountant. reposted elsewhere in the Research Papers Download http://www.hi138.com 2, perfect fit with the supporting system of appointing
Accountant Appointment must establish and perfect the management system of appointing matching system, including certificates system, selection and appointment system, performance appraisal system, rewards and penalties, significant events reporting system, regular rotation system, such as avoidance system . proposed to appoint as soon as possible to develop the accounting, regulatory accounting in the form of appointment, procedure, object, scope, clear accounting personnel assigned duties, privileges, obligations, provisions assigned accounting personnel management, follow-up education, business, and evaluation of assigned accounting appointment and removal system, wages and benefits, reward and punishment system, assessment system, rotation system, training system, file management system and other supporting details. to establish a rotation system and appoint outgoing accounting auditing system to improve the transparency of the process of accounting assigned. In the scope of the whole society open recruitment of accounting staff within the established mobile market accounting personnel, the establishment of competitive and incentive mechanism to enhance the qualifications of accounting personnel identification and assessment, to improve the quality of accounting personnel.


3, a clear accounting of responsibility and authority delegated
In order to effectively exercise their delegated reflect accounting and oversight functions, must give its corresponding responsibilities and privileges. Accredited accountant on behalf of the Government or the property management department, the exercise of asset owners to operators Jibei appointed to the accounting oversight, and was assigned as The main accounting unit holders, subject to the accounting staff to send a <"Accounting Law"> accounting staff under terms of reference. The main duties of accounting personnel assigned should include state-owned assets supervision and operation of the unit, the loss of state assets held accountable; supervision of the financial accounts of the unit activities, the financial reports submitted to the authenticity and legality of charge; monitoring the implementation of national financial and Economic discipline unit situation, the violation of financial discipline assume corresponding responsibilities.

Authority to appoint accounting officers are mainly: the unit's external audit of the financial reports submitted, and with units of the main leaders confirm their authenticity and legality; involved in the preparation of the unit where the provisions of financial and accounting management, supervision and inspection of the financial operation and income and expenditure of funds; on the significant financial income and expenses associated with the units of the main leaders of the signed approval; participate in the formulation of the unit where the annual final accounts and distribution programs; review of the unit where the feasibility of new projects and major Economic investment in the contract. accounting accreditation body, accounting management agencies, to appoint accounting officers to be appointed itself as well as the accounting unit should be clearly assigned responsibilities and authority.

In summary, the implementation of appointing the business can improve the level of accounting personnel, standardize the accounting staff of professional ethics, to ensure the integrity and authenticity of accounting data. Accountant under the conditions of the socialist market economy, accounting management system of a kinds of new attempts to regulate business conduct Economic activities, to effectively prevent loss of assets, benefit from the source to prevent and contain unhealthy. but not the solution to the accounting oversight system of appointing a panacea, but to some extent, strengthened the basis of accounting work and service supervision. for the implementation of the process of appointing some of the problems exposed the inadequacies and the need to take appropriate countermeasures, and gradually explore a corporate accounting personnel management system of the road.


[References]
[1] Li Ling: the implementation of the system of appointing corporate thinking [J]. Accounting Research, 2008 (17).

[2] India Qiaoyun: On the system of appointing [J]. China's township enterprises accounting, 2007 (1).

[3] Zhou Xin: On the system of appointing state-owned enterprises [J]. Business Economics, 2009 (3).

[4] Sun late: The Theory of accountant [J]. TRADE, 2008 (6).

[5] Yao Yongming: the choice of appointing model [J]. Economist, 2007 (3).

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