Accounting duty to introduce my country accounting for a long time, but in the enterprise has not been widely used. At the Ministry of Finance "Accounting Reform and Development Program," clearly, and deepen fiscal reforms must be "to set up duty as the main form of accounting business accounting management system." Staff from the status quo, therefore, analyze the application of duty to promote the process of accounting problems faced, there is targeted to be resolved, thus speeding up the duty of accounting in the enterprise application, an in-depth implementation of the "Accounting Reform and Development Program," an inevitable requirement.
First, the responsibility to promote the application of the accounting of the causes of difficult
1. Stereotypes hindered. Duty because of the application of accounting is not mandatory, the responsibility of accounting at the popularization and application of enterprises rely on business leaders the importance attached to support and accounting staff for their active participation. At present, however, many business leaders are still accustomed to using the experience and subjective judgments to manage the production and operation activities, on the application of responsibility accounting in strengthening internal management, improve the role of cost-effectiveness, lack of adequate understanding and attention. Consider accounting "accounts are the Bank account, to participate in the management are to help" the old concept of leadership in corporate and accounting personnel are still deep-rooted idea, because of accounting personnel still accounts put the most important functions as part of their job, the lack of application of responsibility accounting opportunities and enthusiasm, which to some extent, hinder the popularization and application of responsibility accounting.
2. Lagging behind the pace of enterprise reform. G our country benefits the deepening of enterprise reform, but many enterprises in the planned economy under the conditions of the formation of the defects have yet to be fundamentally eliminated, seriously troubled accounting duty applications. Its outstanding performance, first, because of the current business relationship between ownership status has not yet fully clear政企不分surviving, enterprise production and operation activity is also affected by the impact of government behavior, corporate decision-making remains a major government departments decided to set up duty enterprise accounting system to be owned by decision-making autonomy, has not yet been fully implemented, will inevitably dampen corporate responsibility accounting system set up the enthusiasm. Two are the production and operation of a wide range of contract responsibility system introduced to promote the enterprise from production type to the operation and management of type, but also resulted in the production and operation of over-concentration of authority in the director of the manager, with responsibility for the accounting system set up the necessary functions of decentralized management system incompatible. Many enterprises are three long-term existence of redundancy deposition, institutional overlap, enterprises and society on the egalitarian distribution of such a phenomenon, is still fundamentally changed, and the responsibility of enterprises set up accounting system, it is necessary to break the old management system, and adjust the rights and interests of the old pattern , in accordance with the duty of accounting requirements, division of responsibilities Center, decomposition duty goal, set up duty assessment system, thus giving rise to a duty to promote the application of accounting in the process of facing many contradictions and one obstacle after another.
3. Promote the use of improper methods. At the call of the universal implementation driven in some areas ignore the reality, no objective conditions, H-1 to rise to engage in "full bloom", promote the use of one-sided pursuit of progress, blindly following the implementation of pilot projects with the first principles of promotion, the impact of duty promote the use of accounting results and quality. There are some regions in the course of their work, re-promote the use of light to consolidate development, set up duty in the enterprise accounting system, the lack of the necessary supervision and guidance appraisal inspection job, resulting in some companies the responsibility of the accounting application becomes a mere formality, enterprise production and management is still the same old , wearing new shoes take the old path prominent phenomenon. In addition, in some areas through the presentation of the typical experience and advanced mode, for the enterprise to provide a model for the implementation of responsibility accounting and technical methods for speeding up application has played a catalytic role. However, some enterprises in the drawing process, not be able to love and plant a combination of high intelligence, there is mechanically the situation, resulting in responsibility for accounting and internal management of enterprises can not meet, with the result that the role of responsibility accounting difficult to bring into full play.
4. Financial department did not give full play to the guiding role. "Accounting Law" provides that the Financial Management Department is responsible for directing the accounting work in this region, the popularization and application of accounting duty, should guide the management of the financial sector to become an important element in accounting. In recent years, however, that the new accounting system, the new system and other major reform measures in the enterprise to successfully implement and become guiding the management of the financial accounting department's top priority. The current, rectifying the accounting order, the financial sector has become a long-term and arduous task. These contain many of the Financial Department of Human and energy, so that the financial sector duty to promote the application of the accounting process, which should be difficult to play a guiding role into full play.
5. The quality of accounting personnel and accounting means to find it difficult to adapt. Responsibility accounting system has the "single-track system" and the "dual track" of points, in order to streamline the current corporate personnel, cost savings, most of them using "single-track system" accounting system, "monorail" system accounting system accounting and emphasize the responsibility of the full integration of financial accounting, in a unified financial accounting courses on the basis of some additional internal accounting subjects, through the two brands, a set of people, accounting for adoption of a set of accounts table to meet the needs of accounting duty. This will certainly increase the workload of accounting personnel and the job more difficult, thus the quality of accounting information and accounting treatment means a higher requirement. However, the current corporate accounting staff responsible for accounting theory and practical knowledge are mostly relatively poor, while many enterprises accounting remains at the stage of manual operation, even if some companies have launched computerized accounting, billing only in the auxiliary primary application stage, the use of electronic computer to predict, control, analysis and other management activities of enterprises are rare. Resulting in many businesses slow output information, it is difficult to adapt to the responsibility of accounting information is sensitive, and effective control, evaluation and timely request, the accounting duty prior prediction, the superiority of things to control it is difficult to play. Quality of accounting personnel and accounting means backward, severely restricts the popularization and application of responsibility accounting.
6. Distortion of accounting information seriously. Responsibility accounting information required for data derived from the basic accounting, provide an objective real accounting information, accounting should be followed are the basic principles of responsibility accounting is applied and play a role in the foundation. However, in recent years, accounting disorder basic job landslides, a serious distortion of accounting information has become a job in the accounting of the outstanding questions. Apparently accounting disorder, should not get a true accounting information, the duty set up an accounting system is unrealistic, even if reluctantly set up also exists in name only, simply can not accurately reflect the production and control of operating conditions.
Two, to speed up the responsibility to promote the use of accounting measures
1. Duty to raise awareness and understanding of accounting. To accelerate the popularization and application of accounting duty is to deepen fiscal reform, and implementing the Ministry of Finance "Accounting Reform and Development Program" requirements, but also strengthen the internal management of enterprises, implementation of enterprise management from extensive to intensive changing demands. Some enterprises view of the current leadership and accounting personnel on duty set up the accounting system the role of insufficient understanding of the status quo, under current conditions, in addition to take the necessary measures to introduce greater responsibility accounting, publicity, more importantly, the departments concerned should make good organization, support, supervision, coordination, inspection work, to encourage enterprises in the use of responsibility accounting process, the daring experiment of innovation, through practice of duty job role of accounting in order to improve business leadership and accounting staff awareness, change Medium idea of "responsibility accounting useless theory" stereotyping, for the popularization and application of accounting duty to remove barriers to understanding.
2. To set up a modern enterprise system as an opportunity to promote the popularization and application of responsibility accounting. Further deepening of enterprise reform, as soon as possible, set up the condition of our country fit the modern enterprise system, promote the use of responsibility accounting are an inevitable requirement. Set up a modern enterprise system, the complete eradication of enterprises in the traditional planned economy under the conditions of the formation of many defects, so that enterprises become truly manage their own business, self-restraint and self-development of commodity producers and operators, so that enterprises that have independent decision-making really power to inspire business owners to do - try to learn the heart and the correct application of duty accounting, strengthen enterprise management, but will also facilitate the enterprises set up with the duty to adapt the accounting system's internal functions of decentralization management system. Therefore, the establishment of modern enterprise system in accounting for the popularization and application of duty with a full range of driving.
3. Proceeding from reality and rational application. At around the duty to promote the application of the accounting process, should insist that after the first pilot to promote the principle of proceeding from the objective conditions should not be so anxious to engage in a comprehensive way and speed at the same time, it should improve the quality, in accordance with the requirements of high standards and take down-to-earth and effective measures to consolidate and develop the good work, put an end to engage in formalism and going through the motions to cope with the negative situation. Enterprise production and management situation varies, responsibility accounting system must be set up by plants suit, results-oriented and should not engage in copying a model from the business reality, at the conclusion of the enterprise's own management and absorption from the experience of other enterprises on the basis of well-designed its own responsibility accounting system.
4. Speed up the accounting staff and improve the quality of the pace of Accounting. Strengthening corporate accounting staff in-service training, put the responsibility of the accounting and computerized accounting, accounting staff person satisfied the content of continuing education, and for the popularization and application of accounting duty, to cultivate a large number of mastering the application of duty of Accounting and Computerized Accounting Compound talent, on the one hand, not only accounting personnel to duty as soon as possible basic accounting theory, improve the effectiveness of departure from, but also the responsibility to set up the successful experience of the accounting system as a visual teaching materials, pay attention to cultivate the application of accounting personnel capacity. On the other hand, emphasis on Accounting at work in the financial universal application, it should also speed up the development of computerized accounting management functions, from the current auxiliary account management to participate in the direction of transformation, accounting for the duty to provide more detailed, more accurate and prompt information.
5. Bring into full play the guiding role of the Financial Department. Throughout the financial sector must promote the use of responsibility accounting and accounting management as an important aspect of job. Financial department must first formulate a pilot project. Enterprises in the region in accordance with the actual situation, formulate a practical plan and select the conditions are ripe for the pilot enterprises, in the accumulation of experience, promote the use of the work carried out step by step. Second counseling training of personnel, finance department may engage experts or have practical work experience of personnel, preparation of simple, practical, user-friendly teaching materials, training of key personnel training courses, but also through training or organization will be the way to visit, guide enterprises to learn from the experience of advanced study. Three are doing a good job guiding the work of supervision, financial sector should set up regular duty of the enterprise accounting system guidance and supervision, there is targeted to help enterprises solve problems in practical work, and urge enterprises to duty in accordance with the accounting system, the division of responsibilities to do a good job centers, decomposition duty goal, set up duty assessment system, etc. to prevent the tendency to engage in formalism and timely summary of enterprises set up at duty accounting lessons.
6. Continue to intensify efforts to straighten out the accounting work order. At present, all localities to develop and implement the Deputy Prime Minister Zhu Rongji's "pledge" the spirit of the overhaul of accounting work order has been made great achievements, accounting information distortion phenomenon has been checked, should be at grade has been made on the basis of the accounting order to continue to work to rectify depth to ensure that the accounting information to meet the legitimate, true, accurate and complete requirements, so as to promote the use of responsibility accounting to create the conditions.
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