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Reflections on the implementation of system of appointing

Abstract appointing a new job, so there are still many urgent problems, we should address problems, take effective measures to promote the continuous development of accountant. I need to implement system of appointing and appointing the implementation of the measures discussed. Key words accountant recent years, some sectors and regions in order to strengthen accounting oversight and management, prevention and control corruption, have been A pilot system of appointing the work carried out. Accountant, or property rights by the government units, state-owned and collective enterprises to delegate some of the chief accountant or accountants, appointed by the supervision of the department assigned officers to be appointed on behalf of units of accounting practices and economic activities, and was appointed by the business units leadership through participation in its internal management accounting as a system. Practice has proved that the pilot system of appointing, and strengthen accounting oversight and management is very necessary. One accountant appointment system, to give full play to the accounting oversight functions, strictly enforce financial discipline trial accountant, the effective maintaining the financial discipline of the seriousness of the corruption to create the conditions for the radical. The past,[link widoczny dla zalogowanych], because the unit's accounting staffing and human relations in their units, their interests are closely related with the unit, it is difficult to maintain financial discipline, the seriousness of the financial regulations, according to the law can not protect the exercise of oversight functions, accounting functions which was gradually weakened, leading to distortion of accounting information, financial management control, financial discipline confusion, loss of state assets and other adverse consequences. At work, they are the expenses of enterprises and institutions, regardless of whether the reasonable and lawful, as long as the leaders agreed that the accounting staff accounting treatment should be carried out. Some documents are not legitimate expenses but also by the accounting personnel to forge it into a reasonable and legitimate expenses; sometimes leaders of the unit for some purposes, needs, or virtual cut inflated profits and accounting staff to find ways need to be modified to meet the leadership needs. System of appointing trial, due to staffing and personnel accounting relationships are not being assigned unit, virtually eliminating the accounting staff and was appointed affiliation between units, to remove all kinds of interference, in accordance with authority to work independently, in violation of financial discipline and financial systems to resist the people and things, for all expenses, should be in accordance with relevant accounting regulations and accounting method. This unit was assigned the leadership of the behavior for personal gain lost the basis of breeding, so as to effectively safeguard the seriousness of financial discipline, reducing crime and discipline the economic field, the phenomenon of suppression of the extravagance and waste, from the source to prevent and control corruption. Second, the implementation system of appointing, can effectively curb the accounting fraud, the national macro-control to provide true and reliable accounting information All units reported in the past financial and accounting reports more or less touched by the subjective views of the leadership of the unit, false, false income and expenditure of the phenomena occur, by the Government or the competent department of the accounting summary data can not fully and truly grasp the unit operating conditions. After the trial accountant, accounting staff of the primary unit assigned by designated departments to respond to assigned departments, so that accurate, timely, true to the grassroots units of the financial revenue and expenditure, the use of funds, such as through the production and operation financial institutions to report to the designated departments, so that assign departments to timely, accurate, comprehensive grasp of the entire unit's financial position and operating conditions, the national macro-control policy so as to provide true and reliable accounting information to improve the national macro-control capacity. Third, the implementation of accountant, will help standardize the budget, strengthen the current revenue and expenditure management some units of the financial fund management is still using the old management, the revenue side, important indicators of light regulation of the expenditure, the re-appropriation light regulation. Management powers are used to split income and expenditure management, and supervision is the main mode of surprise, concentration, stage, and special inspection and sampling of the post, so the annual inspection of the financial irregularities in the issue will be found. After the implementation of system of appointing, to regulate the income and expenditure into the original post-supervision carried out by accredited accountant before, during, after a combination of regular, general supervision, supervise the implementation of the budget, thereby reducing a variety of units to be assigned the phenomenon of lawlessness, and strengthen the financial resources of the revenue and expenditure management. Fourth, the implementation system of appointing, in favor of the accounting staff to monitor and improve the quality of accounting personnel ; implemented system of appointing, promoting basic accounting work to improve the quality of accounting personnel, departments should appoint the responsibilities, basic accounting confusion, distortion of accounting information and other issues, should be held accountable for the accounting staff determined incompetent dismissal or transfer to another job. To adhere to the principles of love and dedication, have made outstanding contributions to the accounting staff to give recognition, promotion, promotion and so on. At the same time, want to delegate the accounting to enhance professional ethics education and professional training and improve their quality. In addition, the implementation of system of appointing, but also through the supervision of accounting personnel, the formation of self-discipline mechanism accounting personnel, the establishment of the accounting job market, improve personnel selection criteria, so that supply and demand sides in the competition on an equal basis, and to have sufficient space for two-way choice. The formation of the accounting job market, help to promote the rational allocation of human resources accounting. In understanding the importance and necessity of appointing the same time, but also fully aware of its complexity. Because it is a new work, so there are still many urgent problems, such as the scope of the accounting appointed, forms and procedures not standardized; delegate sense of service is poor, political and professional standards are to be improved; Accounting assigned work is not standardized; the rules and regulations need to be further improved and so on. To this end, we must constantly sum up experience in practice, and constantly improve and perfect the system, to promote the continuous development of accountant. Here, the author a few suggestions on how to implement accountant: (a) the scope of the accounting appointed, forms and procedures to standardize system of appointing government should formulate a unified approach to the appointment of provincial and regional forms, procedures, object, scope and delegate specific duties proposed unification or basic uniform requirements in order to guide the nationwide accounting delegate. To facilitate the implementation of the national capital and state-owned assets supervision and delegation appointed by way of the scope of the following principles should be followed: Under the supervision of accounting requirements and the specific organizational unit is assigned the type and scale of operations, delegated to select a different way. Specifically includes two aspects: First, the state financial allocations of the administrative units assigned accounting personnel, which is conducive to being assigned units to strengthen financial supervision, party and government organizations to promote clean and efficient, but also help to improve the level of the budget; Second is the state-owned enterprises and state-holding enterprises to take the form of Chief Financial Officer, Chief Financial Officer of the property management department, found violations of national interests, threats to security issues, state-owned assets should be directed to the national asset management department. Chief Financial Officer should enter the company's board of directors, the right to audit the company's important financial statements and reports, participate in the development company's financial management regulations, supervision and inspection of the company's financial operating and capital revenues and expenditures, review the feasibility of investment projects to ensure increasing the value of state assets, and improving economic efficiency.

(b) to strengthen the moral education of professional accountants ; appointed accountant is appointed by the unit that is responsible as the owner of the property unit of government departments and responsibilities. They must be objective, fair, according to the law to carry out financial accounting and provide real accounting information. Therefore, we should vigorously strengthen the accounting staff of professional ethics education, strengthen their moral awareness, improve their moral standards, to develop their sense of responsibility and mission. Should also enhance the legal education of the accounting staff to strengthen their legal concept,[link widoczny dla zalogowanych], consciously abide by the law, understand the accounting fraud violations, accounting for the parties to provide true information. (C) enhance the education of accountants follow-up is not high quality accounting staff has been plagued appointed one of the difficulties to implement the system. Accreditation body to set up a specialized training sector, to take flexible approach to training and specify the accounting staff regularly participate in business training, business knowledge to enable them to keep learning, research and explore the techniques and methods of accounting,[link widoczny dla zalogowanych], the application of advanced accounting means that accounting information timely, accurate, reliable, and continuously improve the quality of accounting work. (D) improve the rotation system of accounting staff accounting staff appointed unit engaged in a long-term work with oversight responsibilities, either because according to principles to be isolated; either because a long time, because accidents could not escape the human being to be assigned units Therefore, we must establish a sound accounting staff rotation system. It consists in a certain range, for the periodic rotation of assigned accounting staff positions in order to better play the role of accounting supervision. (E) establish and improve the system of appointing the outgoing audit system accounting personnel in a designated exchange one unit of office expires, be sure to leave the audit to objectively and fairly evaluate the work performance and appointed the accounting problems. Accounting of the abuses are not delegated to resist, do not report fraud, should be given to education as the seriousness of the case, removal, dismissal, held accountable by law and other treatment; the force, instigate breach of financial discipline assigned accounting personnel,[link widoczny dla zalogowanych], accounting staff against retaliation were punished according to law, to ensure the smooth implementation of accountant. (F) to correctly handle the accreditation body, to appoint accounting officers to be appointed with the people responsible for the relationship between the ; in the implementation of the system of appointing the process, we must correctly handle the accreditation body, to appoint accounting officers to be appointed with the relationship between the person in charge to ensure the system of appointing to achieve the desired results. Appoint representatives to be appointed to the finance department to send units of accounting personnel, should always be assigned with the unit liaison unit in time to be appointed head of publicity the country's financial policies, regulations and accounting staff assigned duties and powers, to know and abide by the law, and in practical work to support the work of assigned accounting personnel; accreditation body should be appointed to strengthen the guidance and accounting personnel management, accounting staff appointed in time to help solve problems encountered in daily work and contradictions, and earnestly safeguard the legitimate rights and interests of accounting personnel; as assigned accounting personnel, active efforts should be appointed to help establish and improve financial management unit system, with the system to standardize and restrain financial behavior, as the unit chief to good relations, serve well, the unit was assigned a positive impact on the development of , was assigned units in order to win recognition and support, and give full play to its oversight function, provide timely information to the accreditation body. (Vii) to appoint accountants to establish regular reporting system be delegated to appoint the accounting units in daily accounting, management, administration and other specific work, daily events and problems found, according to the reporting system written form to report regularly to the government departments. (H) of the assigned accounting staff performance appraisal First, delegate authority to strict accounting employment related to accounting personnel, and then, want to be hired the accounting personnel assigned fiscal year performance appraisal. Evaluation include: How do standardized basic accounting work, financial discipline and the implementation of self-discipline, business knowledge and ability to work status and so on. Evaluation methods are: listening to the personal report on his work assignment accountant, nine from Germany to ground in terms of performance units assigned accounting democratic evaluation, comprehensive evaluation came to the conclusion, as the re-appointment, promotion, job rotation basis. Law and discipline of assigned accounting personnel problems, to timely treatment in order to serve as a warning. (Ix) establishment of accounting personnel assigned file management system can use the computer system, to appoint file in accordance with the duties of accounting personnel, educational level,[link widoczny dla zalogowanych], hierarchical management titles, etc., to form an open market accounting personnel assigned. Addition, we must improve coordination of the work of the departments concerned. System of appointing the successful implementation of the relevant government departments can not do without the coordination work. Governments at all levels must have a clear division of labor, define their respective responsibilities. Work in the financial sector as the accounting department, to take the initiative to do a good job appointing the concrete implementation and operational guidance; supervision departments and audit departments should strengthen supervision and inspection; other relevant departments should give full play to their respective functions and roles, actively cooperate with the appointed accountants system implementation. Accountant accounting supervision and management system is an important reform is to strengthen accounting oversight and management of the powerful means proven, it established the accounting supervision and restraint system, strictly enforce financial discipline, improve the government's macro-control ability to prevent and control corruption, to prevent loss of state assets has played an active role. We should take effective measures for the operation of the system of appointing an enabling environment to promote the system of appointing the continuous development and improvement. 【Reference】 1. Hsieh Chang-lock probe system of appointing the state-owned enterprises need to Friends of Accounting, 2003, (1) 2. Wang Hong of the implementation of financial and accounting system of appointing Guide, 2003, ( 3) 3. Goh chapter accountant