Assignment代写：The accounting commission system

下面为大家整理一篇优秀的assignment代写范文- The accounting commission system，供大家参考学习，这篇论文讨论了会计委派制。随着市场经济的不断发展以及企业经营规模的扩大，为了保护自身的利益和加强对所属子公司管理和控制的需要，集团公司往往采用会计委派制的财务管理模式，向自己的子公司或其它分支机构委派会计进行管理。会计委派制则在一定程度上强化了会计基础工作和监督职能，加强了会计服务功能和目标责任制管理。

With the continuous development of market economy and the expansion of enterprise operation scale, in order to protect their own interests and strengthen the management and control of their subsidiaries, the group companies often adopt the financial management mode of accounting delegation system and assign accounting to their subsidiaries or other branches for management.

The benefits of delegating accountants who represent the interests of the owners of a group company to its subsidiaries to manage and supervise the financial situation and capital etc. are obvious:

In the actual work, it can be found that some enterprises even sacrifice the interests of enterprise owners and other departments or individuals for the partial and short-term interests of their own departments, which increases the difficulty of the management of group enterprises, makes the assets of enterprises fail to increase or even maintain value, and even causes the loss of a large number of company assets. Implementation of appointed accounting system and is good for the independent guarantee independent legal entity or individual ownership of funds, under the condition of invariable use and management, the financial department is to stand in the perspective of the whole group to maximize the interests of the group, strengthen the group's capital prior to the enterprise, matter and afterwards supervision, revitalize the group's capital, to realize the reasonable scheduling of the entire group company funds, as well as the development of the whole group of companies to provide more realistic and accurate financial information, can make the enterprise more definite the intention of implement group decision-makers to a greater extent, safeguard the interests of the owners in an enterprise.

In modern society, the economic problems in enterprise management are obviously on the rise. To prevent and manage economic problems at the source, an important measure is to strengthen the function of accounting supervision. Before the implementation of the accounting appointment system, in order to maximize the interests of enterprises and some of their own unfair interests, business operators often direct the accounting to conceal the real situation or create false information, resulting in accounting information distortion. As an internal restraint institution, accounting supervision is always under the leadership of enterprise operation managers. It is difficult to restrain the violation of discipline and discipline of enterprise operation managers, thus making accounting supervision become a mere formality and fail to play a real role. Accounting accreditation system is effectively get rid of the dependence between the accounting personnel and unit, the work of accounting personnel are relatively independent, which makes accounting supervision and the internal supervision and external supervision, better solve the problem of the lack of accounting supervision, effectively prevent the loss of property and waste, strengthen the financial management, capital management, in particular, to a certain extent, strengthened the cash basis of accounting work and the supervision function, strengthen the function of accounting services and management target responsibility system.

It can strengthen financial management, help enterprises to improve economic efficiency, and help enterprises and units to make leaders responsible for the system. At the same time, the maintenance and appreciation of the company's assets, prevent the loss of the company's assets, improve the modern enterprise system and sound.

The implementation of accounting appointment system is beneficial for talent selection and improvement of overall quality. It is also beneficial to introduce competition mechanism, select some financial personnel with good political ideological quality and high business level for centralized management, and provide a strong guarantee for the development of business work. At the same time, the overall quality of financial staff can be improved through competition.

It can be seen that the accounting delegation system plays an increasingly important role in the management of enterprises and in the benign development of enterprises in the future. However, we should also see the same disadvantages of delegating accounting:

To a certain extent, it interferes with the right of personnel in the autonomy of enterprises and does not meet the requirements of modern enterprise system. Modern enterprise system is characterized by clear property rights, clear rights and responsibilities, separation of government and enterprise, and scientific management. Under the modern enterprise system, the separation of enterprise ownership and management right makes the interests of enterprise owners, creditors and managers closely related to the operation activities and their results have certain contradictions and conflicts, which are exacerbated by the accounting assignment.

Unclear understanding to the appointment system in thought, the implementation resistance is bigger. The assigned unit often regards the assigned accounting as a direct supervision or even intervention of the group company to the subordinate enterprises. Too strict supervision and supervision is a distrust of enterprise operators, which leads to psychological exclusion and brings inconvenience to the normal development of the daily work of the assigned accounting.

In order to protect local interests or personal interests of the company and achieve the purpose of setting up private coffers, misspending and evading supervision, some assigned units will try their best to "assimilate" the assigned accountants by various economic means or other means. Some of the appointed accountants are driven by interests and will set aside the rules and regulations to give the delegated units the green light. Some even help the delegated units to cheat together and make the delegated units free from accounting supervision, which not only affects the normal development of the entire accounting assignment, but also causes major losses to the interests of the company. From the examples around, we can see that many appointed accountants, after receiving the bonus and other benefits of the company, have left the behavior of enterprise managers infringing on the interests of the company unrestrained, resulting in the loss of enterprise assets and other serious consequences.

Delegated accounting has worries that affect work enthusiasm and create conditions for the "assimilation" of the delegated units. Although assigned accounting management department is responsible for the assigned accounting assessment, salary, bonus, but for the housing of appointed accounting, children involves the vital interests of the problems such as employment, medical treatment at public expenses is not, the result still not to accounting personnel separated from the enterprise group interests, which affect the delegate the enthusiasm of accounting personnel work, does not favor the institutionalization and standardization of accounting management work. The delegated unit can use this opportunity to "assimilate" the accounting of the delegated. The reason that many appoints accountant is because of above, when carrying out a job in daily, to enterprise operator violate discipline to violate even illegal crime behavior not to ask, neither join nor prevent, adopt laissez-faire attitude.

To delegate the role of accountant to serve and supervise the financial work of the organization. If the accounting service time in the same unit is relatively unstable, it is very easy to cause the discontinuity of the financial management system and the circulation of funds lose due monitoring. But in order to guarantee the appointed accounting impartially, necessary mobility is necessary, how to properly deal with the stability of the appointed accounting and the relationship between the liquidity and promote the healthy development of appointed accounting work, which requires the appointed accounting management department must be in the light of the different nature of the unit, the rotational time scientifically. Properly handle the contradiction between stability and liquidity, so as to facilitate the implementation of the assigned accounting work place and the stability of the accounting team.

As each delegated accountant is an independent individual, there is inevitable difference in ideological morality, skill level and adaptability to the post, which has an unpredictable impact on the implementation of delegated accounting work. For example, some accountants did not put themselves in a proper position, did not have a thorough understanding of the accounting appointment system, could not find a balance between the supervision and service functions, and overemphasized the supervision function, resulting in the failure to integrate into the enterprise's management system and normal work.

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