Under the current regime on the theory of accounting management strategy to strengthen institutions

Abstract: The institutions within the financial and accounting management, optimization, and institutions to ensure the performance of their functions in the healthy operation of the business activities to achieve career goals and institutions have a significant impact within the institution through the analysis of the current status of financial and accounting management, problem of how to strengthen institutions within the financial and accounting management made some comments.

Keywords: institutions; accounting; management

1 institution status of internal financial and accounting management

With the deepening of China's reform, the state institutions have conducted a preliminary reform, but the state institutions is only a policy guiding the financial management of the Ministry of Finance issued a business unit of accounting standards, accounting systems and business institutions financial rules and due to the cause of public welfare nature of the unit itself, the state institutions as the enterprise strict supervision, financial management and institutions, there are some loopholes in the budget formulation and budget execution phase out is serious, resulting in expenditure to run, take, seepage, leakage is extremely serious because of lax oversight of budget expenditure, the lack of effective legal binding, various localities and departments, and units to secure the transfer of funds by budget, budget execution perennial overspending the budget preparation, each unit is their own interests and actively vying for projects to fight money, the budget is confirmed, the funds in the specific use of each unit process, the finances are not able to exercise oversight functions. The result is a large number of procurement funds were misappropriated, free purchase, blind purchase, repeat purchase is widespread, resulting in inefficient use of financial resources, financial resources, additional cost, increased financial burden.

Two institutions to strengthen and improve the administrative and accounting management response

2.1 pairs of people responsible for strengthening the financial, accounting regulations and other legal education training

<<Accounting>> Article clearly states: the people responsible for this unit of accounting and accounting information, the authenticity and integrity of responsible people responsible for this inevitably requires a comprehensive understanding of accounting rules to consciously bear relevant legal responsibilities. In this regard, the relevant government departments should conduct regular people responsible for the accounting regulations of education, training, so that people responsible for fully understanding and support of accounting management, the ability to set up scientific and rational accounting bodies, with the accounting staff, and be able to work on the accounting take responsibility for the same time, the administrative institutions and their leadership to enhance the legal awareness, consciously by the book, the establishment of sound financial management system, strengthen internal controls, plug the loopholes, this is to eliminate the problem of illegal accounting the best way to produce .

2.2 To strengthen the accounting team building, improve the quality of accounting personnel, the basic work of accounting standard

All units should actively cooperate with the financial and other departments, the accounting staff assessment, management and training, to improve the operational capacity of the accounting staff and professional ethics. First, emphasis on management of accounting personnel qualification. Not made appointment card for the person, determined to make it resigned from work, in order from the source to ensure continuous improvement of the quality of accounting personnel. To organize the accounting staff to participate actively in the financial, personnel and other departments of the accounting staff posts regular certificate examinations and professional titles, to continuously improve the overall professional quality of corporate accounting staff. Second, do a good job serving the accounting staff follow-up education. The relevant departments should regularly organize training for accounting personnel and assessment activities, new regulations or the system is introduced, to be timely training to accounting staff to grasp the latest accounting knowledge and improve their business skills and ability to work to ensure that the effective implementation of national financial policy, while ensuring the unit's accounting work to be carried out smoothly. The third is to strengthen the accounting staff for working professional ethics education institutions and government departments to take effective measures to accounting staff of professional ethics education, to foster love Gang dedication, honesty and trustworthiness, integrity and good habits, and actively maintaining financial discipline, give full play to its accounting supervisory role.

2.3 Improve the accounting laws and regulations to protect the legitimate rights and interests of the accounting staff to ensure the accounting oversight functions have to play
Law we must first understand and knowing in order to abide by the law. To improve the accounting oversight, legal education, to strengthen the accounting-related laws and regulations, is an extremely important aspect and only work with the legal system as the backbone of the economy and economic activity guidelines, in order to strict financial balance off, to ensure effective fiscal supervision carried out. the government agencies should be based on <<accounting>> and other laws and regulations, the introduction of supporting systems to ensure a positive accounting personnel to perform the oversight functions of the law, such as the financial sector can establishment of accounting personnel reporting system, set up a reporting center, encourage and support the accounting officer and expose violations of financial laws, corruption, bribery, embezzlement, illegal accounts, tax evasion and things, and violations of accounting rules, accounting personnel against persecution behavior the same time, you can set up the accounting staff to supervise fund the maintenance of accounting regulations and the protection of state property should be given incentives to improve the supervision of accounting staff enthusiasm and protect their legitimate rights and interests. Links to free download http://www. hi138.com

2.4 to increase external oversight, management, law enforcement

Financial, audit and other state agencies and departments in charge of the administrative institutions should strengthen supervision and inspection, to promote strict compliance with financial laws and regulations of the units, standardized financial management, improve capital efficiency. For inspection and audit, to the <<Basic Accounting Standards >> as the basic measure of the standard and the basis to monitor the quality of accounting, disclosure of accounting problems in the management, to further standardize the administrative institutions of the basic accounting work, the correction of the correction, the correction of the correction. the same time, not according to law set of accounting books, accounting books and set up extra accounts kangaroo, treasuries and other violations of financial laws and regulations of the unit, in accordance with the financial and accounting regulations of the relevant provisions dealt with severely. Here we must note that the unit can not be limited to the punishment, but also should be held responsible personnel. financial accounting management of the business as a department, to the administrative institutions of the accounting staff to conduct regular or irregular assessment, and continuously improve their professional quality, enhanced accounting competencies. for devotion to duty , there results for the accounting staff should be rewarded, in violation of the law, can not fulfill the accounting oversight responsibilities of the accounting personnel should seriously.

3 Conclusion

Accounting work in the new century facing new challenges to financial accounting over the last main line of work ideas, to adapt to the prevailing market conditions, to meet the institution's establishment and initial development, with the requirements of the further development of institutions, to more competitive market environment in the institution bigger and stronger, you need to meet the needs of accounting work, the use of management accounting, advanced management methods and techniques to effectively play the role of management accounting, management decisions for the institution to provide an effective basis. accountants require in-depth understanding of the characteristics of a variety of management accounting knowledge and content, its organic integration with accounting work together to improve the level of accounting work, so as to promote the realization of the value of public institutions in short management accounting in the application of accounting work is a continuous improvement The process is the process of innovation accounting work.


[1]Jinming Yu. China's administrative units of a number of issues of accounting management [J]. Modern business, 2009, (3).

[2]big Yuan Xiang. The current administrative units of accounting management problems and countermeasures [J]. Anhui Water Resources Accounting, 2007, (4).

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