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Three decades of reform and opening up the local accounting management system of evolution and development

[Abstract] from 1978 to 2008 (ie, the thirtieth anniversary of reform and opening up), China's political system and economic system has undergone tremendous changes. Correspondingly, China's accounting management system also experienced a constant reform and innovation in the development process, and gradually established socialist market economic development, with distinct Chinese characteristics, Based on the analysis of Hubei Province on the basis of accounting management system, specific areas of accounting management system of evolution and development process, with the scientific concept of development theory to guide the local accounting and management system, to better obey and serve the local economic development and social progress. Chinese papers League finishing. [Key words] accounting; management system; evolution; development one, what is Accounting Management System Accounting Management System is a country or region in which a certain period of time according to their own socio-economic and political environment, intervention accounting activities, accounting activities, intervention, interference, control by a series of systems and mechanisms to make the arrangements, and accordingly formulated a series of accounting norms. Accounting activities actors from accounting (accounting staff), accounting behavior of the object (enterprise economic activity), the accounting standards of behavior (accounting standards) three major components, so no matter what type of accounting management system, and its specific content management system by accounting personnel, accounting, accounting standards and standardized management system and form part of their 3. Accounting personnel management system generally includes the accounting recognition of the qualifications, work functions and powers of the norm, accounting personnel, the appointment and removal and confirmation of CPA, the implementation of business conditions, scope and work rules. Accounting standards management system is mainly reflected in the government and the accounting profession in the development and implementation of accounting standards can play a role in the process on. Different countries, governments and professional accounting bodies in the formulation and implementation of accounting standards the role of the size of the process and methods is not the same. Accounting standards in the accounting field work is a social ideology, has recognized, uniformity, objectivity, and repeated the applicability of broad applicability. As a standard, how it helps the work of accounting staff to resolve the problem of accounting for the evaluation provide an objective basis; as a mechanism, which is to protect and promote the accounting activities to achieve the desired strength of a constraint. Looking at the world of accounting management system, can be divided into two types: one is centralized and the legislature managed; the other is self-managed. The so-called centralized management and legislation, the Government is actively involved in the management of accounting activities, the management, mainly through administrative means and legal means to carry out, and the accounting profession in the management of accounting activities are not dominant, just play to assist government The role of accounting activities, such as France, Japan, Germany and so on. The so-called self-management refers to the activities of government intervention in the accounting less than some of the necessary legislation, the management of accounting activities entirely to the management of the accounting professional bodies themselves, the United Kingdom, the United States is one of the typical examples. From the development trend of the world, the two accounting management system is also becoming more and more integration. Concentrated in some countries legislate learned from the Second, the evolution of the local accounting management system and development government wants to intervene in the accounting activities of state intervention because it is an important means of operation of the market. State intervention in the process of accounting activity is the formation of accounting management system, the process of a country with profound social and economic environment, the natural connection. Accounting management of new China and China's financial system is, closely related to the financial management system, typical of the It is accompanied by China's political system, economic system, the establishment and development gradually formed and perfected, and its specific history can be divided into the following two phases: 1.1949 to the founding of new China in reform and opening up in 1978 the period before and during this period to the main features of highly centralized political system, economic system compatible with the appropriate classification by the administrative relationship management, finance, financial management system compatible, accounting management of government-led system is also gradually built up, and its main contents are: the central Ministry of unified management of the national accounting work; provinces (autonomous regions and municipalities) and the following financial departments at all levels of government responsible for managing the accounting work in the region; at all levels, enterprises and institutions the competent authority responsible for managing the system, the sector accounting; the grass-roots enterprises, institutions responsible for managing the administrative leadership of the enterprise, and unit accounting. 2.1978 the period after the reform and opening to the convening of the Third Plenum of the Party as the main logo, with the political and economic system of comprehensive reform, China's Accounting Management System has also been continuous development and improvement, mainly in: amended and promulgated the The internal organs - Accounting Division in January 1979 be restored; the State Council department in charge of local governments at all levels of accounting management institutions have been restored; January 1985, implementation indicates that China has formally entered the accounting management system, legal system; July 1991, China marked the full implementation of the socialist market economy with government-led accounting management system has matured; February 1994 and July 1998 respectively of the State Council on the reform of government accounting functions of government adjustments to our government-led accounting management system more perfect. Accompanied by the formation of the national accounting management system and development of local governments at all levels has also been simultaneously accounting management system construction and improvement. At the same time, also from around the region, the actual situation of the sector, accounting management system to China in particular, accounting personnel management system of positive and beneficial exploration and experiments, in Hubei Province, Xiangfan City is one of the typical examples. Third, Xiangfan City, Hubei Province, the practice of accounting reform and exploration accounting management system in our country the establishment, development, reform and improve the process, the Xiangfan Municipal Government accounting competent authorities and conduct earnest investigations and studies on a scientific basis for management of the city's accounting system, especially the accounting personnel management system a useful exploration. Many of their practices such as the accounting department of New China's first establishment of the pilot accountant, accounting standards based on the work of upgrading the establishment of the accounting job market, have led to enrich our government accounting practice management system provides the first information and vivid example. (A) of the Kaiyuan move - the establishment of New China's first accounting department located in Xiangfan City, Hubei Province the northwest, is an emerging industrial city in China. Reform and opening up whole city 5 3 City 4 City County area of  26726  sq km, population 6.16 million, an independent accounting of the state administrative organs, public and collective enterprises above the county level, institutions 2915, accounting personnel, nearly 4 million. March 1988, county-level city under the jurisdiction of the first to set up China's first Laohekou Accounting Office; the same year in August, the city set up the accounting department at the old mouth of the experience obtained on the basis of the pilot, reported to the Municipal People's Government approved the establishment of the country's first head of the municipal Bureau of Accounting - Accounting Bureau of Xiangfan City. The emergence of any new things, are climate, geography, and other factors the result, the birth of Xiangfan City Accounting Office is no exception. Xiangfan First is a historical and cultural city, the city has been built 2800 years of history, has been the northwest Hubei political, economic and cultural center. Before the founding of New China to more developed industrial and commercial city; Xiangfan is an emerging industrial city, the new China was founded, the state has invested heavily in the construction of a large number of key industrial projects, such as Hubei Chemical Fiber Factory, Hubei Pharmaceutical Factory, cigarette factory in Xiangfan, Xiangfan, such as textile printing and dyeing mill, a textile city of Beijing University on the ground rapidly rising in West; Xiangfan city, or a pilot reform in 1983, the State Council for approval, Xiangyang District Xiangfan combined with the formal implementation of County, a city. The implementation of China's reform and open policy has greatly contributed to the overall economic development of Xiangfan City. Accompanied with the rapid economic development are: the size of enterprises rapidly expanding accounting services, content, the increasing complexity of accounting practitioners growing increasingly prominent disputes in a variety of stakeholders. Local accounting management of these new situations arise, forcing us to new problems must be based on the changed political and economic environment of use for many years the old management system of accounting work, especially the accounting office and accounting staff management system to make the necessary change and innovation, the establishment of The new government accounting authority - it is very necessary to the accounting department. Xiangfan City Council set up the accounting 20 years of practice has fully proved that the local accounting management system reform and innovation in strengthening the supervision of the national accounting work, publicize and implement the universal accounting regulations, improve the quality of accounting personnel, accounting staff to improve working conditions mobilization of the work of accounting staff enthusiasm, initiative and creativity, accounting personnel and their units maintain legitimate rights and interests, promote local economic development, job classification and accounting personnel, accounting personnel and other aspects of recognition awards are achieved remarkable results. (B) innovations - Basic Accounting standards update how to strengthen basic accounting work, establish a standard accounting work order to improve the accounting standards body is not only the work of local accounting management focus, but also implement the City and county (city) District Council after the establishment of accounting for the actual situation of the city, the use of national publicity and implementing the grade A, To ensure orderly conduct of this work, we first select the first pilot Valley County, immediately after the experience to be success in the context of the popularization of the city, our specific approach is: 1. First pilot,[link widoczny dla zalogowanych], the accumulation of Experience upgrade accounting standards accounting management new areas, new issues, there is no ready-made experience for reference, only in practice the necessary first to explore, across the river by feeling the stones. The experimental work is divided into four stages: First, propaganda stage, leaders at all levels to further improve, the consciousness of the workers and accountants, and gradually form an organization according to law, accounting, law and accounting supervision of the good atmosphere; II is the random phase of self-examination to identify the various accounting units in the accounting problems; third is to check the acceptance stage, from the accounting bodies and accounting personnel, accounting documents, accounting books, accounting statements, accounting records and other aspects, one by one the rating score, classified line; fourth is to develop methods and standards to implement, upgrade standards, in accordance with the accounting regulations, combined with the actual situation of accounting work, in-depth investigation on the basis of widely soliciting opinions, the establishment of specific measures for implementation and sub- accounting standards and upgrade the industry standards. 2. To point, and in full swing initial experience obtained in the pilot areas, based on August 1989, the municipal government and the Municipal People's Congress was held jointly in the Valley County-depth implementation of the basis of standard grade A spot activity, required to carry out a citywide comprehensive upgrade set standards for basic accounting work, and clearly stated, goals. 3. To develop supporting measures to improve standards of accounting standards and upgrading activities spread in the city after the city in order to guide the work of our standards-based pilot areas, combined with issues around the proposed new, improved and developed The city's standard accounting standards and corporate, administrative institutions upgrade accounting standards and that the The second is to upgrade the standards and accounting staff activities combined; five is to upgrade standards and Eight is the standard combination of upgrading and upgrading of enterprises. Practice shows that accounting standards to upgrade the local financial sector management activities are a good way of accounting work. It enhances the levels of leadership, the masses of workers, especially the legal concept of accounting personnel; establish and improve the financial management system, promote enterprise reform; strengthening basic accounting work to improve the professional quality of accounting and accounting information quality characteristics; establish and improve the responsibility system of accounting work, mobilized the enthusiasm of accounting personnel; improve financial management, promoting a (C) act Qingyuan - accountant accountant is a government department and as the owner of property management department, on behalf of the Government appointed the accounting and property management, supervision of state-owned enterprises, administrative collective economic organizations and institutions or asset management and financial accounting management of a system. On the theory that state-owned enterprises Accounting work in order to strengthen management and ensure that accountants duties according to law, accounting play in the maintenance of the socialist market economic order, strengthening economic management, improve economic role, the city should be the city chosen in 1997 as a pilot unit, initiated appointed accountants work. Our basic approach is: 1. Rules and systems, to provide institutional support for accounting assigned mainly conducting the entry system, so delegate rules to follow; assessment fully integrated into the Municipal Finance Bureau of incentive management, administrative organs, institutions and funds delegated the preparation of accounting into the Financial Bureau, after subtract, according to a certain standard of business units turned over to the accredited accountant salary, wages established by the accounting department and incentive funds, based on the accredited accountant distribution of work performance evaluation; by the school department is responsible for the accounting people and between the relationship between leadership and the led, the two functions can not replace each other, should be based on their respective responsibilities, mutual supervision, coordination and cooperation. 2. Appraisal selection of qualified personnel, provide personnel support for accounting delegate selection in the assessment of the work of assigned staff, we always adhere to the principle of open recruitment for the community, efforts to achieve the business must be of high quality, good moral standards, in line with the accounting staff in-service qualifications; clear range of options is subject to allocation units existing in-service personnel and financial accounting system and other qualified personnel. Since the city launched accountant, appointed units in strengthening the standardization of accounting, financial management procedures, management decision-making more scientific and accounting aspects, such as information processing automation has played a significant results. Law-abiding consciousness of the unit by sending a clear enhancement, financial law violations are significantly reduced, the state-owned asset management significantly enhanced, extravagance and waste have been effectively curbed, economic efficiency of enterprises and public capital efficiency improved significantly. (D) service act - accounting personnel city market building in the central region as the Republic of an old industrial base, a number of state-owned enterprises, industrial workers, the group is large, the new situation of state-owned enterprise reform very difficult task. With the further reform of state-owned enterprises increased, and institutions, job appointment and promotion efforts, the old pattern of labor and employment relations is completely broken, a large number of certified accountants in the reform process because of various because the original company or to dissolve the labor contract, laid-off temporarily in the state. Meanwhile, the rapid growth of private economy in our city and urgent need for large numbers of experienced accounting personnel services for enterprises. City Council as the city's accounting department in charge of accounting work and all accounting personnel of her family, and always uphold the people-oriented concept of governance, create a service from a positive perspective of the government, in the report to the municipal government consent, in officially formed in 2002 to the accounting department as the lead unit of the city's professional services market, accounting personnel, accounting personnel and employers to build from the contact between the bridge. Xiangfan market accounting personnel are professionals in marketing, business on the part of senior personnel in Xiangfan Municipal Organization Department and the Municipal Bureau of Personnel Assessment Center personnel exchange center, under the administrative leadership of the Municipal Finance Bureau, the market staff from the City of accounting transfers within the bureau generated. Accounting job market served by the staff not to charge, is a pure public service agencies of government. The main duties of the accounting job market are: ① according to the society for all absorbing unit recruitment and transportation of qualified accounting personnel to ensure the smooth progress of the employing unit for accounting work; ② do a good job for the employer to send the accounting staff, daily management, business guidance and training; ③ responsible for the conduct of the employer to send personnel to practice in the supervision and inspection and performance assessment, to ensure that accounting personnel to practice law; ④ with the relevant departments to manage the accounting staff qualifications, supervision, inspection and follow-up practice and education work .

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