On the establishment of an independent national accounting system (1) _2827

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On the establishment of an independent national accounting system (1)
 
 
Chinese papers League finishing. Corruption, bribery, misappropriation of public funds is currently in China's socialist modernization and reform of state enterprises in the three hazards, solve the three hazards, the consolidation of reform and opening up have a profound impact.  Our socialist system to find this method provides a possibility - that is to establish an independent national accounting system.    1. Independent national accounting system and the existing accounting system of different    our existing accounting system in the world to learn the accounting system After the gradual improvement in the essence of it, and its most prominent feature on the national macro-control of the country only in the accounting work, and in the micro units specific to each actual accounting work is out of state control, which is the existing accounting system deficiencies. Accounting method from the macro point of view of Article V, Article VI of the State Council financial departments of the accounting work, the state formulate a unified accounting system. From the microscopic point of view, accounting, unit leaders, Law provides leading accounting organizations, accounting officers The need to set up the accounting business accounting bodies. Accounting department, accounting officer of the appointment and removal shall be subject to the consent of the competent units, from the relatively small independent accounting system.   idea of ​​independent national accounting system with the existing accounting system is the biggest difference between the accounting bodies at all levels including local levels of government independent of the various specific units, including outside the direct leadership by the State Council . That is where the State Council financial departments, local financial departments at all levels of local government leaders,You are not allowed to view links. Register or Login, institutions, state-owned enterprises accounting body within the State Council, appointment and removal of provincial financial department and the department head in charge of the accounting bodies and accounting officer. Appointment and removal of the provincial local government departments to local government agencies, institutions, state-owned enterprises responsible for accounting and accounting executives. Financial departments at all levels of accounting personnel and accounting bodies the amount of salary, bonus amount, job classification has direct control of the State Council, various units attached to higher level accounting personnel management accounting bodies, making the country's accounting system to become fully the direct leadership of the State Council, an independent system, responsible for the national levels of government organs, institutions, the financial accounting of state-owned enterprises.    2. Independent national accounting system can effectively curb corruption, bribery, embezzlement, three pollution    corruption, bribery, misappropriation of public funds can not be separated money, and accounting is the accounting of money the main work. So in theory can be said that in addition to bribery, the corruption, misappropriation of public funds on the accounts in the accounting can leave visible traces, those who accepted bribes are generally at the expense of the interests of the unit taking bribes in exchange for benefits, the financial account is also usually leave many signs of irrational. So why in practice, the existing accounting system can not properly perform their oversight functions, the fundamental reason is that the existing accounting system, each specific to the accounting bodies subject to the unit's leadership, Chief Accountant, Accounting Manager personnel subject to the person in charge of the unit leadership, especially the latter brought the oversight functions of the accounting should have basically lost a role, due to job title, salary, bonus, or even whether the interests of and accounting staff induction and other issues closely related to are controlled in the hands of the person in charge of the unit, in this environment requires careful monitoring of each accounting were able to have the people responsible for corruption, bribery, misappropriation of public funds would clearly be impossible. Accounting personnel and accounting law the person in charge of supervision of the financial situation of the power used, which contradicts the existing accounting system, accounting system and independent accounting can make the person in charge of each unit in charge of accounting and general accounting staff itself the interests of the individual person in charge of the unit no longer subject to the constraints and, therefore, can truly grant accounting personnel to perform accounting oversight functions. Which will also be able to effectively check corruption, bribery, embezzlement and so on.