Five Major Concerns Of Accountants In 2006

From a short period of time, attention decides success or failure.

Focus on finding opportunities, opportunities and actions.

In the field of Finance in 2006, let's sort out the focus of our eyes.

How do you make it?

"Why is twenty-first Century the most important thing?"

Talent! "

Ge You's answer in the movie "no thief in the world" is not only a summary of the development trend of the new century, but also a hint for the focus of the new year's accounting field.

And China's accounting leading talents should be the top of the accounting talents department.

Soldiers who do not want to be marshals are not good soldiers, and accountants who do not want to be leaders are not good accountants.

Although arrogance is not desirable, it is not right to belittle oneself.

Attention to accounting leading talents can enable us to study hard, find opportunities and seize opportunities.

In December 10, 2005, Vice Minister of finance Wang Jun attended the opening ceremony of the first national advanced accounting talents training course, and taught the first lesson entitled "iron shoulders shouldering moral principles and brilliant hands".

When it comes to how to learn senior accountants, he puts forward eighteen words of methodology: "integrating professional knowledge, forming knowledge network, and hitting fission upgrading".

And in the creative journey of China's accounting leading talents training, it is in the collision and fission to move forward and upgrade.

Accounting leading talents include four series, one is the enterprise series, the two is the series of notes, three is the academic series, and the four is the institution series.

In terms of enterprise talents, the selection method in 2005 is to recommend tests plus examinations. For next year's and future selection, the "sea election" approach is adopted, that is, to carry out the national unified examination for those who meet the relevant requirements, and strive to make everyone equal opportunities.

New year's Outlook: in the coming year, with the opening of the first national advanced accounting talents training course, the innovative practice of accounting leading talents will gradually deepen and science.

At the same time, for selecting senior accountants in the country, it is not only to train one or two accounting talents with high level and wide knowledge in large and medium-sized enterprises, so as to promote the level of accounting work of the whole enterprise. More importantly, through such a way, we can promote the learning of accountants in the whole country and promote and adapt to the development and pformation of accounting in China on the basis of improving themselves.

The two accounting principles for business accounting: are they going on?

The reasons for the concern are: the accounting principles of enterprises are the principles and basis of accounting.

In the twenty-first Century of economic globalization, accounting internationalization is also irresistible.

The accelerated pace of international convergence of accounting standards in 2005 will have a far-reaching and extensive impact on China's accounting development.

As enterprises and accountants, they bear the brunt, but the degree of impact is different from that of time.

In order to smooth the pition of enterprises, we can help accountants adapt themselves to the future accounting development, create opportunities and meet challenges.

At present, the accounting standards for Chinese enterprises consist of 1 basic principles and 16 specific criteria.

In 2005, when the accounting standards were speeded up, as of December, the Ministry of Finance issued 1 basic guidelines and 20 specific guidelines.

In November 2005, the China Accounting Standards Committee and the International Accounting Standards Board (IASB) jointly signed the "joint statement of the chairman of the China Accounting Standards Committee, the international accounting standards board" in Beijing, becoming a milestone in the convergence of China's accounting standards system to international accounting standards.

Among them, IASB highly commends and appreciates the progress of China's accounting standards system.

The basic goal of all these accounting standards construction efforts is to establish an accounting standard system that is compatible with China's socialist market economy and is fully coordinated with the international financial reporting standards, covering all kinds of business activities of all kinds of enterprises, and can be implemented independently.

New year's Outlook: according to the management plan, there are two guidelines for the draft. Meanwhile, the existing sixteen criteria will be revised. The improved accounting standards system for Chinese enterprises will consist of nearly 1 basic principles and 38 specific criteria, and a press conference will be held in February 2006.

The new guidelines system will be fully implemented in January 1, 2007.

After the promulgation of the guidelines, the corresponding training, publicity and organization work will be carried out in an all-round way.

The new year will be a learning year for Chinese accountants.

The three independent auditing standards: how is it going?

The reasons for this concern are: enterprise accounting standards and independent auditing standards can be called "sister law", and the independent auditing standards should also go to the front stage when the accounting standards of enterprises are gleaming in a promising vision.

As far as economic globalization is concerned, auditing standards are part of the two standards of capital technology standards.

With the development of economic globalization, the international convergence of auditing standards is developing rapidly. At the same time, the international auditing standards themselves are also increasing. With the change of domestic business environment and the requirements of the industry management, China's independent auditing standards are becoming more and more urgent.

The current situation of the company: in December 8, 2005, the China Auditing Standards Board held talks with the international auditing and certification standards board (IAASB) on the international convergence of China's auditing standards.

After the talks, the two sides jointly signed the "joint statement of the chairman of the China Auditing Standards Committee, the chairman of the international auditing and certification standards board". It pointed out that at present, China has issued 17 draft opinions on auditing standards, and will also issue 5 draft guidelines in the near future. The issuance of these guidelines plus 26 standard projects that continue to take effect (including 2 Chinese specific auditing standards) will set up a Chinese auditing standard system that is suited to the requirements of China's economic system development and meets international convergence requirements.

From the actual situation, compared with the 46 project guidelines issued by IAASB at the end of 2004, there are no significant differences between the 24 auditing standards in China. There are 9 projects with significant differences, and 13 projects have not yet been worked out.

It should be said that the confidence of auditing standards convergence is not groundless, but comes from the solid foundation of independent auditing standards, the improvement of the quality of the industry and the breakthroughs in the construction of international auditing standards.

New year's Outlook: according to the three stage of China's auditing standards, after the establishment of the practice rule stage and the establishment of the standard system stage, 2005 and beyond will be a stage of improvement and improvement.

After the start and preparation of the previous year, 2006 will be a key year for the perfection and improvement of auditing standards.

The four industry of China: will the dawn come?

The reason for this is that the CPA, who is traditionally known as "the economic policeman who does not eat Royal grain", can affect you and me. It affects every aspect, including the capital market, enterprises and everyone of us.

For example, the establishment of credibility in the industry can expose more accounting games of listed companies and safeguard the interests of the vast majority of shareholders. Certified public accountants, driven by advanced auditing concepts and responsibilities, can penetrate into the front-end of enterprise management and promote the improvement of all aspects of enterprises; and for Accountants in Enterprises, there is also a problem of mutual coordination and positive interaction.

The current situation is: for China's industry, 2005 is a quiet year.

At the end of July, the Ministry of Finance issued the No. eleventh accounting information quality inspection notice, which dealt with the punishment decision of 8 accounting firms and 23 registered accountants. The audit office issued the fourth announcement of audit results at the end of September, announced the results of the audit quality inspection of 16 accounting firms, and at the end of the year, a Sichuan note was arrested by the procuratorate for many false reports of capital verification.

These events have aroused people's concern about the integrity and benign development of the industry.

In November 2005, the CPA issued a statement condemning the confidence level of Accountants in the Research Institute of the economic observer, which made this worry, debate and concern more open.

At the same time, the expansion of the "four big" China and the widespread recruitment of talents, such as DDT's merger with Beijing Tianjian, also made people confused about the direction of local firms.

New year's Outlook: things will get better and better.

In fact, the question of the quality of practice and the degree of trust in the industry is only a microcosm of China's microeconomic environment.

With the gradual deepening of people's understanding, in the further strengthening and deepening of the supervision of the industry, the supervision on the source of accounting information, the enterprise itself, will also gradually increase.

At the same time, as far as the firm itself is concerned, it will also gradually strengthen its management and return to "good faith drives the boat of all ages".

Moreover, it is believed that He Xilin will be the benchmark of the letter and Hongkong.

Five principles of Corporate Finance: do you still play the lute?

Reasons for concern: for accountants, the role and influence of corporate financial rules is no less than that of enterprise accounting standards.

However, some famous accountants in China have pointed out earlier: "in the introduction of the" enterprise accounting standards ", the introduction of the" general financial rules for enterprises "is an astonishing move.

This is the residual effect of the old system of "fiscal decisions, financial decisions accounting".

Of course, the revision of the general financial rules of enterprises began to change course to achieve rebirth.

The current situation of the company is: after a big discussion on the abolishment of the general financial rules and the active efforts of the policy making layer, in August 2005, the Ministry of Finance issued the general financial rules for enterprises (Draft).

There are many bright spots in the new general principles on how to reform the financial system of enterprises and realize the pformation of financial functions.

In terms of structure and content, it is neither replicated in the current general principles and sub industry financial system, nor does it duplicate the contents of tax administration system and enterprise accounting system. It mainly focuses on financial activities associated with the establishment, operation, distribution and reorganization of enterprises. It stipulates the contents of financial elements of enterprises, and carries out standardization of responsibilities, powers, responsibilities and financial behaviors of enterprises' financial management from three levels, namely, financial organs, investors and operators. It lays stress on solving the problem of irresponsibility and misplacement of enterprises' investors and managers in China over a long period of time. At the same time, it also adjusts the tasks, ways and channels of financial departments' management of enterprise finance under the new situation, so as to realize the innovation of enterprise financial system.

The draft is standardized from the aspects of enterprise financial management system, fund raising management, assets operation management, cost management, income distribution management, enterprise reorganization and liquidation management, financial information management and financial supervision.

New year's Outlook: new financial rules have not yet been formally issued after soliciting opinions.

However, due to the introduction of the new company law, the general rules of finance should be adjusted accordingly so as to connect them with the relevant provisions of the company law.

After the pivot of the pivot, I believe that the new general rules of finance will stand out and no longer be half covered.