The implementation of the prison at the grassroots level accountant

[Abstract] accounting work is an important part of prison work, in economic management play an important role in the foundation. As the socialist market economy and the implementation of Rule of Law, the requirements of the prison are increasingly accounting high. However, due to accounting management system and supervision mechanism is not perfect and other reasons, the traditional accounting work in the prisons there are many issues can not be ignored. To this end the development of the new situation and new tasks demand, strengthen accounting oversight and management has become an important and urgent task. In this paper, accountant at the grassroots level for the implementation of the prison.

First, the prison system, the status of implementation of the system of appointing

(A major form of

At present the main prison is a prison within the financial system of appointing authorities to appoint their subordinate enterprises accounting unit is responsible for two people. This form of delegate objects is the accounting officer or principal accounting officer, the management system is in accordance with the "unified management, unified appointed, appointment and removal of sub-level "approach, on the appointed accounting staff's personnel file, job promotions, job transfers, professional title, salary incentives, benefits and other unified management, but the burden of the form of wages and benefits such as different units, mostly in accordance with the "who the employer, who pay" principle, units from the designated service fee to the employer.

(B major role

1. Conducive to strengthening the management of extrabudgetary funds, governance set up illegal "small treasuries" and so on. After the implementation of appointing the one hand, the identity and status of accounting personnel changes, to be effective in strengthening the accounting supervision, accounting personnel assigned the other hand, improving the quality, but also help strengthen the basic work of accounting and financial management, strengthening of the prison authorities for each unit of accounting of financial revenue and expenditure management tools, effectively strengthening the management of extrabudgetary resources, to solve a number of units set up illegal "small treasuries" of chronic disease.

2. Help to strengthen the management of state assets, to a certain extent, the state-owned assets and prevent the loss of collective assets. Before, the state-owned enterprises lack the internal restraint mechanism, budget revenues and expenditures of state-owned assets and depends mainly on the financial, auditing and government departments organizations, external oversight, as these are often external supervision and regular post, the actual result is not satisfactory. accounting by the prison authorities to appoint financial officers to all units involved in the decision-making units deployed, integrating monitoring into the management and service of the enterprise control of the whole process of economic activity, corporate presence on the prison and held dual responsibilities, effectively preventing the loss of state assets.

3. Is from the source to stop extravagance and waste, corruption and bureaucracy to provide the possibility to help promote honest government, and social atmosphere for the better.

Second, the current system of appointing the main problems existing in the implementation of

(A pair of knowledge is not in place Appointment System

The one hand, some secondary units have appointed accountants resistance that limited the accounting to appoint the person in charge of financial power of approval, touched the interests of small groups, on the other hand because of accounting personnel assigned only to the accounting department is responsible for the prison, and by sending the relationship between the independent units, so although it will enhance the assigned units of accounting autonomy, objectivity, but also make the unit difficult to reconcile internal accounting personnel relations, not to better the financial oversight role to play.

(B one-sided pursuit of the accounting oversight function, ignoring the role of accounting management functions

The purpose is to oversee the system of appointing, but the relationship between the personnel assigned accounting, benefits drifted away by the school unit, the accounting entity is no longer the unit itself, but the accounting accreditation body, is difficult to stand by the accounting personnel sent by the school point of the exercise of management functions unit. Therefore, to strengthen the supervision system of appointing the same time, ignoring the management of accounting functions, to some extent, weakened the incentive mechanism. At the same time, are likely to cause units and accounting personnel stationed in the opposition, eventually reflect the accounting staff, oversight functions difficult to achieve. appoint the accounting business operators to control accounting information for the purpose, it is possible to delegate overhead, making it a bookkeeper, a mechanical and completely lost on the business activities to reflect and oversight functions, the original intention of the system of appointing all come to nothing. In addition, the lack of accounting re-appointed oversight mechanisms. accountant accounting staff to improve the status of certain rights given to accounting personnel, but the lack of a constraining mechanism accounting staff appointed . to gain an unfair advantage to some as the accounting unit of bribes and left the room, so that the accounting oversight mere formality.

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(Three to be appointed to improve the quality of accounting personnel

While selecting the best accounting is appointed, but the business skills uneven, thereby constraining the supervision and management functions of accounting, in addition, a number of accounting personnel by the social impact of adverse climate and ways of the world does not adhere to the principles, will restrict the system of appointing effective implementation.

Third, to further improve the response system of appointing

(Designation of a good publicity, correct thinking and understanding

Made visible through advocacy, accreditation system has not fundamentally prejudice the interests of any sector and individuals, it is to protect state assets and protect the fundamental interests of enterprises and workers of the prison an important measure.

(B introduce competition mechanism, strict selection of assigned accounting staff

Accounting of assigned personnel, requires not only familiar with the accounting knowledge and knowledge related to economic management, also called pure character, dedication, integrity, courage and fight against all acts of Lawlessness. In the selection of them, according to strict conditions assessment, to ensure the quality of personnel selection. This is special attention to unit leaders to prevent the delegate appointed by the name of accounting, regardless of the quality of accounting personnel assigned to take care of relations or "exclusionary" to artificially lower the quality of accounting personnel assigned, at no delegate to the purpose of accounting. Therefore, the choice of accounting personnel are assigned to do the work assigned key accounting, "human relations" must be strictly guarded, to be hard.

(C properly handle the relationship between supervision and service

Appointing a new thing, it will inevitably touch on the vested interests of some secondary units, encountered some resistance, this kind of problems there. Therefore, we must strengthen the leadership, good work, and coordinate all aspects of the relations to form a joint management, the overall linkage of the situation. as the accounting officer, the first service to firmly establish the idea of strict demands on themselves, improve their professional level and provide advantages services. only services in place to monitor in place, only to improve the quality of accounting work, in order to improve standards of supervision. to properly handle the relationship between service and supervision, so that services and supervision of both, integrating monitoring into service, we can not engage in oversight from the service, simply do not lose the supervision of the service, we can not go beyond their own terms of reference, influence and even interference was assigned to work units, we can not just go, even sympathetic, to give oversight to the state and unit losses. be appointed units have to support the work of assigned accounting for the work of accounting personnel to create favorable environment, and actively do a good job raising funds, distribution, use and other management to ensure the normal operation of the work unit.

(D re-establish a sound monitoring mechanism to appoint the accounting

Performance of assigned accounting work in order to make effective assessment through evaluation. Do not have a fair and effective performance appraisal system of accounting, the accounting may not be able to appoint a just Law enforcement and discipline, not be able to fulfill their duties. Therefore, we must improve a fair, effective evaluation mechanism, a specific evaluation of fixed scope, standards and methods. may be personnel, discipline inspection commission supervision and auditing departments of the staff, the judges set up an accounting exam results, a comprehensive annual evaluation, a final say completely radical, one said Operator's accounting personnel management shortcomings. At the same time, evaluation can be effectively checked by those who enforce the Law unjust and hurt the enthusiasm of the phenomenon of accounting staff. In addition, to establish a sound monitoring system. in particular, to establish the person in charge of the investigation and discipline system, strengthening constraints on the unit leaders, Law enforcement and inspection, investigate and punish illegal accounting work in the discipline, and ensure that law must be strictly enforced, and violators are prosecuted. In addition to enhancing the interests of security. create incentives for accounting personnel, the establishment of "Monitoring Award Fund", the results of the work of accounting personnel and economic interests linked to the interests of the formation of a reliable security mechanism accounting staff to fully mobilize the enthusiasm of the supervision of accounting personnel.

(E note summing up successful experience and practice, to discover new situations, solve new problems, a solid grasp of accounting delegate effectively

Accountant as a primary landing, there is no ready-made experience for reference, although promising, but it is inevitable that stumbling block, which requires bold and forward, but also advance as possible to avoid or eliminate the stumbling block. Therefore, we should conscientiously do a good job survey Research, to discover the successful experiences and practices, and establish good examples to point, and through on-site meetings, exchange of experiences to promote other forms, should be combined with local reality around each other, and constantly improve the accountant.

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