Accountingmanagementsystemonruralproblemsandcountermeasures-畢業(yè)論文翻譯

1、Acco unting man ageme nt system on ruralproblems and coun termeasuresAbstract: acco un ti ng man ageme nt system is a set of acco un ti ng in stituti ons, acco un ti ng pers onn el, affiliati on, and the divisi on of resp on sibilities and a series of gen eral acco un ti ngoperati onmecha nismof the

2、 acco untingman ageme ntsystem is reas on ableor not directly affectthe man ageme nt fun cti ons of acco un ti ng and acco unting personnel bringing into full play. After 50 years of explorati on, summary,in cludi ngChi nabasicallyestablished a system of duties and powers of acco untingpers onn el,a

3、cco un ti ngpers onnel appo in tme nt andremoval system, the accountingofficer title system, theacco unting professi onal andtech ni cal qualificati onsassessme ntand exam in ati onsystem,acco un ti ngqualificati onman ageme nt system, gen eralacco untingsystem,acco un ti ngpers onnel training syste

4、m, theacco un ti ng staff recog niti onand reward system. the system of acco un ti ng staff, i nclud ing honorary certificateseries with Chinese characteristics under the accountingpers onnelman ageme ntsystem, stre ngthe ntheman ageme ntofacco un ti ngstaff,acco untingstaffassiduously to mobilize b

5、us in ess, do their jobs in itiative to promote the developme nt andexpa nsionof theacco un ti ngteam and steadily improve the quality ofacco un ti ng pers onn el, but there are many problems.Keywords: rural issues acco un ti ng man ageme nt system measuresIn the new situation,the managementof rural

6、acco unting there are some new problems, its outsta nding performa neein rural areas of acco un ti ngcha ngefreque ntly. Team in stability, part of the village acco untant older, educati on al level, professi on al level is low, as I meet the new situati on n eeds, which affects not only the village

7、 two committees team unity, but also caused a packet of acco unts acco un ti ng term disadva ntages, affect ing the rural financialmanagement,while some of the villageacco untant and political quality is not high, the prin ciple is not strong, there make me dry, I thought to who did it, notonly do p

8、eople, poor supervisionof village cadres, thevillagehas led to confusion anddisc ontent amongthemassesoffinan cialman ageme nt.Second,therural-relatedacco un ti ngsystems, and finan cialmanagementof confusion,lack of effective supervisionagain rural financial fund managementconfusion,thesegrass-root

9、s level in rural areas seriously affected the no rmal work. and led to many social un rest in rural reform and rural areas accountingmanagementproblems is tostrengthenthe work of grass-roots level in rural areas a priority , is a new situati on for the urge nt n eed for rural econo mic developme nt.

10、Ruralacco un ti ngman ageme nt system,standardizeand improve the degree of rural collectiveecono mic orga ni zati ons in ruralareasofacco un ti ngpersonnelmanagementI make. Is to strengthenandimproveacco un ti ngman ageme nt isan importa ntcomponentof promoting rural economic reformanddevelopme nt o

11、f an importa nt work.First, the status quo of China s accounting man ageme nt systemChina is in the planned economy to a market economy development, the government intervention in the market econo my, China s acco untingdecisi onmanagementsystem is a government-ledand industryself-discipline of acco

12、untingmanagementsystem. Theacco unting anddirect leadership of the governmentadmi nistratio n,to developaccountingsta ndards, whileacco untingprofessi onalbodies toimpleme ntself-discipli ne,impleme ntati onof n ati onallaws and18regulatio a ni zati onChina saccountingmanagementhas the finan c

13、ial sector,professi onals acco untingassociatio ns, Acco un ti ng Society, etc. Chinasystem, man ageme ntsystem primarily by acco un ti ngstandards, accountingstandards and accounting systemset composed of China accountingmanagementof thelegal system has show n to <&l t;acco un ti ng> > ast

14、he basis for accountingstandards oriented to the coreacco unting system, internalacco un ti ngprocedures andother acco unting regulatio ns to suppleme nt the operat ing structure.In China, so far hasbee nformed to<<Accounting Law>> forthe core, accountingsystem and acco un ti ng sta ndar

15、ds as the main three chiptimes of acco un ti ng sta ndards, and our country has bee ntaken with a com mon accounting system and accounting sta ndards acco un ti ng sta ndards, so in the future period of time, we n eed to con ti nue to use com mon acco un ti ng system and accounting standards, accoun

16、ting standards,not only to further improve our acco unting man ageme ntsystem to adapt toChina sn atio nalcon diti onsandn eeds, but also thewisdomof promotingecono micdevelopme nt the move.China scurre ntacco untingpers onnelman ageme ntis adual man ageme nt mode:theMin istry of FinanceAcco untingD

17、epartme ntisresp on sible for the assessme nt of qualificati on test reviewand acco unting Gan, liv ing on their own appo in tme nt and removal of the unit s accounting personnel to determine the acco un ti ng treatme nt of staff payroll, job promoti on .It is easy for the accountingstaff into a dil

18、emma situation is not conducive to the practice of accounting pers onnel to mai ntai n a high level and play a good work ethic, which is someth ing we can learn from the Westernliberalaccountingpersonnelmanagement system sstrengths, combined with China s nationalconditions,tailored to local the actu

19、alsituationof China sacco un ti ngstaff of categoryman ageme nt,un ifiedmanagementaccountingqualificationsin the nationalassessme nt review at the same time, you can con sider the system of state-ownedenterprisesfinance director, theadministrativeinstitutionsto implementthe system ofappointing,on ac

20、count of rural economicorganizationspractice the village pipes village and the private sector, in dividuals, foreig n-i nvesteden terprises acco un ti ng staffself-ma nageme nt.In addition,the Odd to encourageprivate compa niesto set up accounting and consultingservices to smallbus in essesbookkeep

21、ing.can savebus in ess expe nses,but also can improve the accountingin formati onSecond, the rural areas accountingmanagementsystem and causes problemsLow quality of ruralacco unting,aging, ruralaccounting system is not perfect or a mere formality, financialmanagementis chaotic, and transparency, th

22、elack of uniform acco un ti ng man ageme nt in rural areas of coord in ati onand man ageme nt mecha ni sm, poorman ageme ntand other issues seriously hin dered thedevelopmentof rural economy and people s livingsta ndards and thus affect the con structi on of new socialist coun tryside.1 acco un ti n

23、g pers onnel problems in rural areasof acco unting educati on is low, the low paid, low quality of accountingpersonnel.As young people do not want todry in the village, to find a suitable can didate.So thatsome acco untants un familiar bus in ess without certificate.Village acco untants and low qual

24、ity, aging, the prevale neeof the phenomenon of undocumentedposts and somevillages in the selection of accountantswhen, not fromwork to con sider, but fini shed with Kui pers on al likes and dislikes, things with feeli ngs and some low quality, do not con diti ons of people with acco un ti ng, was s

25、elected to live up to the accountingpost. aging age structure of theacco un ti ng team, expertise, educati on al level is gen erally low, and comb ined withIon g-sta ndingn eglect ofman ageme nt, many acco untants have n ever received formal training in the accounting profession, without certificate

26、 phe nomenon is relatively serious.In additi on, acco unting pers onnel selecti on there are many problems.Mostly confined to the selecti on of acco un ti ng pers onnelwithinthe village, and the use of arbitrary large, oftenbased on the preferencesof village leaders, or nearlysparse relati on ship b

27、etwee n the selecti on, result ing in an in tegrated acco unting pers onnel quality is gen erally low.ruralacco untingsystem problems.Thesystemis notperfect, bala neeof payments doesnotestablishacco un ts,finan cialacco untscon fusi onontheone hand non-standardset of financial subjects, mostlyrunnin

28、g account.Can not correctly reflect the financialbalanee of the situation,while audit quite inconvenient.For example, to check a fee, are reflected in each subject, which then requires a registration of a statistical, not professi on als simply can not ide ntify the problems, not to facilitate super

29、visionby the masses on the other hand,some Village several acco un ts, there is a village some two cashier. Some of the village next term acco unting cashier team, kept their books, there is no un iform saved at the same time, the village and spend money get all serious, funds administered by the st

30、ation on behalf of thetown ship tube a mere formality and the village cadres in charge of collective fun ds, escrow funds without the approval procedures and unauthorizedexpenses on thephe nomenon still exists.3 democratic financial formality Some village banking group is not perfect, people in poor

31、 health, finan cial man ageme nt can not atte nd, some members ofthe village are mostly good old finan cial group. Money is just going through the motions,not even to see somedocume nts sealed,moreseriousis not democraticfinan cial man ageme nt team, can not really play a role.4 village affairs, say

32、ing the weak financial supervision due to open issues not timely, open and objective is to meet the higher level and so most of thein specti on, no public content is not specific details, that is, professionalsdo not necessarily understand, Moreover,the people, the acco un ti ng regulatory side loos

33、e, the first village-levelfinancialmanagement,lack of transparency,finan cial disclosure is not eno ugh, though the finan cial reve nues and expe nditures will be ope n on a regular basis,but the public content is not specific, relatively empty. people can not exercise supervisi on, followed by scat

34、tered family bus in ess, so the con cept of village collective,democraticconsciousness,some villagers do not careabout the collective, questi on, un dersta nd, third, after the reform of rural institutions,administered by the stationstaff reduced, the village-level finan cialman ageme ntfun cti ons

35、has bee n weake ned, the four is a gen eral view of village-level democratic n eighbors, fellow finan cial group, or fear of retaliatio n, are limited to supervis ing or idle eyes wide ope n eyes, and just. there is no mon itori ng mechanism, there is no auditorganization,financialman ageme nt for t

36、he village to carry out daily supervisi on in specti on, the tow n gover nment in additi on to the village cadres to meet the higher requirementsof the financialexam in ati on, in gen eral, but to ask the finan cial situatio nof the village, muchless study of village-levelfinan cialman ageme nt issu

37、es,completely laissez-faireattitudeisjust a form of escrow.III Suggesti ons(1) Stre ngthentheimpleme ntati onoftheacco un ti ng system of appo in ti ng staff training, establish aregular training regime. Acco untant by training orrecruitmentof the financialsector higher number ofacco untingpers onn

38、el,assig nedto subord in ateun itsserved by the pers onnel assig nedacco un ti ng,wagerelations with the unit decouplingof the system, webelieve that the impleme ntatio n of system of appo inting village in the tow nship, not only can improve the quality of rural village acco untants in bus in ess,b

39、ut also tostre ngthe nfinan cialsupervisi on,effectively resist theun reas on able dema nds of the village where the tow nship, to avoid the occurre nee of behavior is not clea n.Stren gthe n the man ageme ntand acco un ti ngpers onnelevaluati on.Assessme nt bus in esses,exam in ati ons, assessme nt

40、 and evaluatio n of three parts of democracy, law and discipli ne of the in dividual,or themasses of poor quality and credibility of the poor can not always improve. To firmly so that it laid off in order to pure accountingteam, buildinga law-abiding, high level ofbus in ess, public trust in the acc

41、o unting team. improve the wages of acco unting pers onn el, acco unting pers onn el, thecurre nt wage levels are gen erally lower tha n thelevel ofper capita net in come of local farmers, acco unting has lost its appeal, and therefore appropriate to improve theaccountingof wages, to Diego to meet o

42、r exceed localfarmers per capita net in come. wages paid by the tow nship un ified co-ord in ati on, to the in troductio n of the policy, are not allowed to default on village cadres salaries. so as to stabilize the acco un ti ng team.(2) establish and improve theacco untingsystem. Establish a new s

43、ystem, regulate rural financial supervisionand managementsystem. First, to furtheraddress the finan cial man ageme nt system in rural areas, the impleme ntati on of acco unting assig ned accord ing to the actual village, town administeredby the recruitingstati on to the public acco untants by traini

44、ng, assessme nt, merit, appo in ted to the village. that can not be delegated to theacco un ti ngvillage stati on escrowacco untsadm ini stered by the tow n.The sec ond is to establish andimprove financial rules and regulations,such as thedemocratic system of finan cialman ageme nt,cashman ageme nts

45、ystem,finan cialapproval system, etc., through the system to regulate the finan cial sector, and 3is the appropriate decomposition of financial power by one person in charge of control into a cross-over , the official in voice or receipt sig ned at least two village cadres,to avoid the financialcost

46、s of the secret operations,theformatio nmecha nismof mutualrestra int. Fourth,weshould actively explorenew andeffective ways ofruraldemocratic supervisi on, in crease the inten sity of finan cial disclosure. established Villagers democraticfinan cialmanagementteam, involved in financialmanagement,co

47、llectivemajor issues discussed and decidedby theCongress of the villagers, village cadres regularlyreviewuse of fun ds, the establishme nt of village affairs colu mn, on a regular basis the finan cial reve nues and expe nditures of large sums of money,paid cadres , personal loans,utilities, hospital

48、ity, vehicle costs and some other people off the hot issues of the heart l colu mn en tries published to enhance tran spare ncy of finan cial operati ons. Fifth, to en sure the in depe ndence of acco untan ts, seriously liste n to the views of acco untantsrecomme ndbutt on , villageofficials are not

49、 allowed to act as acco unting, treasury.Implementation of computerized accounting,improve theman ageme ntlevel.Impleme ntatio nofcomputerizedaccountingis the applicationof modernmanagement tools to improve the management level in rural areas an effective way, can greatly improve the efficie ncy of

50、finan cialman ageme nt,finan cialman ageme nt sta ndards in rural areas, improve acco un ti ng standards and quality of accountinginformation,andultimately to computerized finan cial man ageme nt as the core of AgriculturalEconomics,computerized, for thefuture lay the foun dati onfor in formatio nte

51、ch no logyinrural areas, in clud ingacco un ti ng,asset man ageme nt,con tractman ageme nt,finan cial disclosure, etc. Practiceproves that the implementationof the rural areas ofcomputerizedaccounting,public disputes occur due tofinan cial problems sig ni fica ntly reduced, the masses of the finan c

52、ial job satisfacti on in creased sig ni fica ntly.3 improve the finan cialfundman ageme ntsystem. The tow nship tocon ducta comprehe nsiveclea n-up exam in atio n of finan cial, to clea n up the check out of the question, is against the law firmly dealt withsternly dealt with, will not be tolerated,

53、 to educate the staff to do the old and new acco un ti nglaw-abid ingpersons the transfer. In order to ensure the accounting personnel managementsystem in rural areas smooth topreve nt finan cial chaos, mai nta ining social stability in rural areas, and recruitme nt in public electi ons before clea

54、ning up village-level financial, protect accounts, ahead of the preve nti on of damage, cha nge,tran sfer,possessi onacco unts as well as the opport un ity to practice fraud for pers onal gain and other phe nomena.Impleme ntatio nof finan cial disclosure.Financial disclosure is an important means of

55、 financial democracy, is the expansion of grassroots democracy under the new situation, to ensure that farmers exercise their democratic rights, to promote village self-gover nment in itiatives, a strong, further specificatio n of village-level finan cial disclosure, village democracy and finan cial

56、 man ageme nton a regular basis public in comeand expe nditureitems to the villagers, village-levelfinan cialman ageme ntto achieve the sunshineoperati on. stre ngthe n the daily supervisi on, and furtherimprove the implementationof village-levelfinancialman ageme nt resp on sibility, so that all as

57、pects of finan cial operati ons have people check in g, it was self-blame.4 Develop and publicize releva nt laws and regulati ons, accord ing to <&l t;acco unting> > and& It ;<Basic Acco unting Stan dards> ;& gt; requireme ntsand other laws and regulations, establish and improve in ternal finan cial and acco unting man ageme nt system, so thatacco un ti ngrule