Challenges And Countermeasures For Accounting Work Of State Owned Enterprises After China'S Entry Into WTO

China's accession to the WTO is a double-edged sword, both a challenge and an opportunity.

As an important management tool of enterprises, the accounting work of enterprises should be allowed to change smoothly and take advantage of them to avoid their disadvantages and promote the development of enterprises.

In the face of fierce competition, we must do everything possible to retain talents. Our excellent professional accountants are scarce resources. For state-owned enterprises, including state-owned holding enterprises, the contradiction between outstanding professional accountants and talent can not be ignored.

Many financial managers working in state-owned enterprises have excellent professional qualities, valuable dedication and rich practical experience.

But in many state-owned enterprises, the mechanism is rigid, the working conditions are poor, the income treatment is meager, and the respect and understanding is limited, but it must shoulder the heavy responsibility pressure; the busy accounting business, the complex management function, the long supervision and inspection, make the financial managers feel deeply that their responsibilities are not commensurate with their status, and their own values are hard to be reflected. Therefore, job hopping becomes a natural choice under suitable conditions.

Old ones can't stay, new ones won't come in.

It is a clear example that a large number of outstanding professional accountants flow to foreign-funded enterprises, joint ventures and private enterprises.

After entering WTO, the contradiction of brain drain will become increasingly prominent.

State owned enterprises are the cornerstone of China's socialist market economy. Outstanding professional accountants are also indispensable resources for state-owned enterprises to invigorate and revitalize. Therefore, facing the increasingly fierce competition for talent after entering the WTO, the first contingency measure is to do everything possible to retain talents.

1. provides its career stage to realize its own value.

A good professional accountants usually have a valuable spirit of professionalism. What they need is the stage to realize their own value. They aspire to have a career that displays their ideals. The state-owned enterprises themselves have such congenital conditions. The key lies in the fact that business leaders should recognize their financial and accounting businesses and respect their labor value. They should not only let go but also feel relieved, that is, they can use and trust their skills in making money, gathering skills, wisdom in wealth management, and financial management, and so on, and dissolve their own values in the success of the development of enterprises.

2. provides income treatment that is close to market prices.

Market economy is bound to exist in the market price, human resources also have its market price.

The income of professional accountants in state-owned enterprises is obviously lower than the market price at present.

On the one hand, the income of the employees in state-owned enterprises is generally low, and on the other hand, they are related to the special functions and functions of the state-owned enterprises for professional accountants.

In view of raising the income and salary of professional accountants by means of increasing wages, it may cause chain reactions in enterprises. At present, we can adopt the method of "on-the-job professional allowance" for professional accountants, so as to narrow the gap between the existing income and the market price of accountants.

According to my view, most accountants pursue not market prices, but rather compare horizontally in the enterprise whether their income treatment is reasonable or not far from the market price. Therefore, "on job professional allowance" is a feasible pitional method at present.

3. provides a loose environment for its management functions.

Professional accountants often have unique professional personalities, and their work functions determine that they always fight at the forefront of conflict.

Many people can not pay remuneration, but it is difficult to face the public's understanding of the nature of their work.

Therefore, enterprise leaders should strongly support the legitimate rights of accountants to carry out their work, and vigorously publicize the policy and function of accounting work, so as to create a relaxed and relaxed working environment for accountants.

Two, in the face of the open world market, accountants should strive to improve their professional qualities.

After entering WTO, the business quality of accountants will be higher than ever.

在會計知識方面，不僅要求財會人員懂國內會計，還要懂國際會計；在財經法規方面，不僅要求財會人員了解我國的法律法規，還要了解相關的國際法律法規；在語言應用方面，不僅要求財會人員精通本國語言，還要掌握至少一門以上國際通用語言；在業務核算方面，不僅要求財會人員會核算國內貿易，還要會國際貿易核算；在成本控制方面，不僅要求財會人員按國內同行業先進標準控制，還要會按國際先進水平標準去控制；在核算工具方面，不僅要求財會人員實行會計電算化，還要會使用電子商務網絡技術；在融資渠道方面，不僅要求財會人員利用銀行信貸融資，還要使用資本市場衍生工具和吸引外資來降低企業融資成本和擴大融資渠道；在會計準則方面，不僅要求財會人員熟悉國內實施的各項會計準則和制度，還要熟悉國際慣例和西方主要國家的準則、制度…

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It can be seen that after the entry of WTO, the accounting work will be affected, thus giving rise to the high requirements for accountants.

To adapt to this change and demand, it is urgent to improve the professional quality of current accountants.

1. professional training international business knowledge international business is much more complicated than domestic business, and the knowledge of all aspects needs to be broader.

If we do not understand the knowledge of international business, we will lose a lot in international trade and pay a heavy price.

As a staff assistant of the enterprise leader, accountants can not play the accounting function effectively in decision-making and prediction if they do not understand the knowledge of international business, and even can not guarantee the accuracy and completeness of accounting in international business.

Therefore, it is imperative to carry out international business knowledge training for financial backbone personnel.

2. speed up the training of new accounting talents.

Colleges and universities should reform teaching contents, set up relevant professional courses according to the requirements of accounting talents required by enterprises after entering WTO, and train a large number of new accounting talents as soon as possible, and pmit them to enterprises.

Every large group company should organize or entrust an organization to train the existing powerful accountants in the subordinate enterprises to pform them as soon as possible, and become the financial backbone talents who meet the requirements of the times after entering the WTO.

The courses and contents of continuing education for senior accountants and accountants should also be adapted to the needs of the WTO.

3. exchanges and summarizes practical experience.

In recent twenty years of reform and opening up, many enterprises in China have gone abroad and set up companies and windows in various countries around the world.

In these units, many accountants in China hold important positions and have rich experience in practice with the international community.

These accountants can be organized to share experiences with the accountants of state-owned enterprises, and they can also send accountants from state-owned enterprises to practice training in these units.

Three, facing the challenges and opportunities of entering WTO, we must unswervingly reform and innovate.

As China formally becomes a member of the WTO, challenges and opportunities have come to the front. Although there are several years of policy grace period at the beginning of WTO accession, which enterprises can respond promptly, they will win the market opportunities and win the strategic initiative.

The key to meet the challenges is reform and innovation.

The innovation of 1. system.

The existing system of state-owned enterprises is obviously not suited to the requirements of WTO entry, and can not face the fierce market competition of global economic integration.

There is only one way out: reform and innovation.

At present, the difficulties in the reform of state-owned enterprises are mainly concentrated in these aspects: (L) there is a need to clarify the contradiction between property rights and property rights in the relationship of property rights; (2) there are contradictions between "new three meetings" and "old three associations" in the corporate governance structure; (3) there are contradictions in the management mechanism that can operate independently and not be self financing; (4) there are contradictions in the burden of enterprises that both reduce the burden of enterprises and take into account the ability of the government; (5) there is a contradiction between the excess of social capital and the shortage of state owned enterprises in the supply and demand of funds; (6) there is a contradiction between the long-term goals of enterprises and the short-term actions of operators in the aspect of enterprise positioning.

If these contradictions are not resolved, it will be difficult for state-owned enterprises to reborn, and it will be difficult to cope with the challenges faced after entering the WTO.

The solution to these contradictions is to rely on deepening reform and relying on mechanism pformation.

Accountants understand policies, understand the economy and understand the situation of enterprises most deeply. They should play an important role in deepening the reform of enterprises.

The accountants should make full use of the accounting functions, make suggestions and do the promotion of the reform of the system to promote the competitiveness of the enterprises after the world.

2. management innovation.

Accounting is the foundation of enterprise management.

After joining the WTO, the enterprises are facing the world economic power and strong multinational groups.

To compete with them, we must rely on our inherent advantages and rely on our acquired innovation.

Congenital advantages (such as low labor cost) have been relegated to secondary status in the era of knowledge economy, and therefore mainly rely on acquired innovation.

Management innovation can be done immediately. We should make full use of the favorable conditions for opening to the outside world after the accession to the WTO, learn from and learn from the advanced management experience from other countries, and combine the specific practice of our country and our enterprises to create a fruitful management mode to enhance the competitive power of enterprises and seize the opportunities brought by the world.

There is no invariable pattern in enterprise management. Only by innovation can there be a way out, and innovation can be vital and innovation can be effective.

In terms of management innovation, accountants can display their skills.

Four, facing the WTO rules of game, we need to study deeply and carefully.

The main role of WTO is to regulate the trade behavior of Member States by using a series of extremely complicated and detailed rules formulated and recognized by the member states of the organization.

China's accession to the WTO is the biggest commitment to comply with international rules and fulfil its obligations.

To abide by the international rules, we must first understand the rules of the game, and study the rules of the game in depth, so as to remain invincible in trade relations with other countries.

The rules of the game include the binding mechanism of WTO to its member states (including the trade policy review mechanism, dispute settlement mechanism) and the exceptions available (including safeguards, balance of payments exceptions, exceptions to the protection of immature industries, customs union and free trade area exceptions, security exceptions and special preferential policies for developing countries).

In order to fulfill the promise of WTO, our State Council has revised thousands of laws and regulations that have not been conformed to the rules of the WTO game.

Treasury officials have also repeatedly said that the existing tax system should be phased in according to WTO commitments.

These are new topics for accountants. We need to study hard, study deeply and digest them.

We should make full use of the time difference allowed by the WTO entry rules, give full play to the accounting function, strengthen the research on the rules of WTO game, especially strengthen the research on the safeguards for exceptional clauses, strengthen the research on the recent fiscal and tax policies that the state may introduce, and improve the foresight and initiative, so as to take the initiative and maintain and create the economic benefits of enterprises.

Shanghai (Limited by Share Ltd)