On the accounting staff of the inevitable trend of

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On the accounting staff of the inevitable trend of social

[Abstract] In recent years, China's increasingly serious distortion of accounting information on China's economic development and international reputation have a great impact. Since the accounting information directly from the hands of the accounting staff, therefore, to strengthen the management of accounting staff as an idea to solve this problem. This paper discusses the implementation of the accounting staff are now appointed pilot pros and cons of the system obtained the final accounting personnel management should be the accounting officer of the conclusions of society. [Key words] accounting personnel; management; appointment system; social Chinese papers League finishing. one, state-owned assets management department and Economic and Trade Commission and other relevant departments) recruitment to the public accounting supervisor, accounting agencies and the general accounting staff employed by the assessment, the assigned to units that need to monitor financial and accounting work. despite the implementation of Accounting Personnel received some results. However, over the course of the pilot implementation, but also gradually emerging a series of problems. (1) Accounting Personnel scope of the problem. Collective and private enterprises and state assets as independent, not suitable for the implementation of system of appointing, and should take the tax audit, external audit, etc., to promote its business according to law. (2) The accounting officer of the benefit distribution. Accounting personnel to provide the accuracy of accounting information directly related to their own interests, and in the implementation of Accounting Personnel of the process, in the interests of accountants, the country has a different requirement. Because the interests of accountants and business related, so difficult to achieve its oversight of accounting functions. (3) The accounting officer appointed as a system of production problems. First, it is inconsistent with existing regulations. and Accounting Personnel conflict. Second, it is contrary to the objectives of the reform of state-owned enterprises and direction. Our government in the process of reform of state-owned enterprises have been fully aware of the management of administrative intervention and coordination need to spend a huge cost, and the resulting resource allocation and utilization of low efficiency, thereby making the enterprise administrative intervention to reduce major decisions, in order to play the market in resource allocation advantages. Transformation of government functions, the enterprise market, make it truly self-managing, self-financing, self-development, self-restraint of the corporate body, not only the basic requirements of market economy, but also the state-owned enterprise reform goals and direction. Accounting Personnel is clearly contrary to this objective, which directly interfere with the enterprise's labor and employment and personnel management, and to some extent, affected the company's business decisions. Third, it does not meet the objectives of the reform of accounting. According to China Accounting Personnel Accounting as government representatives stressed that while the supervision of enterprises do not attach importance to strengthening the internal accounting management role. Fourth, it constitutes a duplication of the national audit oversight. National audit commissioned by the government to accept the people while the state-owned assets supervision and Accounting Personnel accounting is also a representative of the people under the (Government to accept the people entrusted) to supervise state-owned enterprises. the above analysis, this paper argues Accounting Personnel of the management model, although reasonable, but not feasible. Accounting Personnel supervision of production as a new form of implicit collusion enormous cost and risk. Production accountant appointed as a transitional form of management, the advantage of the previous planned economic system under the traditional management model can not be compared, but it can not adapt to the operation of the market economy system. The core of modern enterprise system separates own decisions,[link widoczny dla zalogowanych], independent accounting and tax law. Obviously, Accounting Personnel violates the very spirit of modern enterprise system. Second, the accounting personnel management trends --- the ultimate the meaning of is social accounting staff accounting staff from the traditional financial sector management model to private industry management. Initially, under the guidance of the financial sector can be established in each province, city and county Federation of accounting personnel, the accountants would be responsible for establishing the database, continuing education and in-service professional training, foreign talent is responsible for consultation, issued by the accounting staff the academic qualifications, work experience certificate.