On The Necessity Of Strengthening Basic Accounting Work

Accounting basic work is the basic link of accounting work, and also an important foundation for economic management.

With the deepening of reform and opening up and the development of the socialist market economy, many units have realized the importance of the basic accounting work, combined the basic accounting work with improving management and establishing a modern enterprise system, and actively taken measures to improve and strengthen the basic accounting work. No matter the "accounting law" promulgated in 1985, or the "accounting basic work standard" formulated in 1996 (hereinafter referred to as the "norm"), the basic accounting work has been specified in detail.

The basic accounting work has been given due attention and played a more and more important role in the management of the unit.

This paper discusses the scope, current situation, reasons and necessity of strengthening the basic accounting work.

In order to understand the basic accounting work, we must understand the scope of accounting basic work.

The basic accounting work is a general term for the basic work of accounting and accounting management services.

It mainly includes: the format design, production, filling, auditing, pmission, storage, etc. of accounting vouchers, such as the setting up, format, registration, checking, checkout, etc. of accounting books, the type setting, format design, compilation and auditing requirements of accounting statements, filing requirements, storage period, pfer procedures, destruction procedures, and software requirements of computerized accounting software.

The basic procedures and requirements of accounting supervision, the staffing and management requirements of accountants, the establishment of accounting post responsibility system and the division of responsibilities, the establishment and implementation of the internal accounting management system, etc.

It should be said that accounting basic work is a relatively broad concept, and some even directly or indirectly related to accounting work, such as quota management, measurement management and so on, are also included in the category of accounting basic work.

This fully demonstrates the wide scope of accounting basic work.

In recent years, China has attached great importance to the basic accounting work, formulated a series of rules and regulations, and standardized the basic accounting work. At the same time, through strengthening the training of in-service accounting personnel, the basic skills of the accountants have been continuously improved, and the improvement and improvement of the basic accounting work have been promoted. Two.

However, there are still many weak links in the basic accounting work, mainly in the following aspects: the 1. subjects are not in conformity with the regulations, the property is not real, and the data are distorted.

The thirty-sixth provision of the regulation stipulates: "all units should set up accounting books in accordance with the accounting law of the People's Republic of China and the unified accounting system of the state, and carry out accounting calculation. They should not be allowed to use or even use accounting subjects arbitrarily.

The accounting system for industrial enterprises clearly stipulates the use of accounting subjects, including "bank deposits", "cash" and "profit distribution" subjects, and no "Monetary Fund" and "undistributed profit" subjects.

Obviously, some units do not set up "bank deposits", "cash" "profit distribution" and other subjects, which do not meet the requirements of subject setting, and are prone to cause unreal property and data distortion.

2., fill in accounting vouchers and fill in accounting vouchers. The specification clearly states: "bookkeeping vouchers are used to determine the nature and classification of economic business, that is, a kind of voucher for accounting entries. Accountants must fill in accounting vouchers according to the original vouchers."

"Except bookkeeping and correction bookkeeping vouchers without original vouchers, other bookkeeping vouchers must be accompanied by original vouchers."

And some units will fill in accounting vouchers.

In the absence of any original voucher, it is extremely wrong to borrow the "fixed assets" subject and credit the "raw materials" subject.

3., accounting and checkout do not meet the requirements, procedures are not clear, errors are serious, and some units do not record the total amount when they write the general ledger. They only keep the balance; some units use pencils to keep accounts; some units do not register the ledger and the general ledger separately according to the "accounting voucher" and "subject summary table", so that the ledger and the general ledger do not match.

The specification clearly stipulates that accountants should keep accounts in accordance with the audited accounting vouchers. When accounting, the accounting voucher date, serial number, summary of business contents, amounts and other related information should be recorded in the account.

On the one hand, each accounting item should be credited to the relevant general ledger. On the one hand, it should be credited to the subsidiary ledger.

Accounting should be written in blue black or carbon ink, not in ballpoint pen or pencil.

The amount of occurrence is a very important information and must be registered promptly and accurately.

Some accountants account with pencils, not accountants who do not know the rules, but do not follow the rules strictly.

The general ledger is not in conformity with the subsidiary ledger, which is also caused by non-standard accounting.

The non-compliance requirements include two aspects: first, the registration of each account page is not standardized, and some accounting labels are not recorded on the first page of the second page directly into the new economic business; some only play the words "past page" and "front page", and do not carry any digital carry over.

The two is the year-end accounts are not standardized, some accounting year-end does not settle accounts at all, can not clearly reflect the cumulative amount of the year from the account; some units accounting at the end of the year, when the account is paid, there will be a balance account, the balance will be pferred from the account's debtor or credit, so that its balance is zero, and it is very easy to confuse accounts with no balance.

The regulation stipulates that when the end of the year is settled, all the general ledger accounts should bear the year-end balance of the annual amount. If the balance account is to be pferred to the next year, the practice of the above units will easily confuse the balance account and the balance account.

4., the financial report data are not true, and the financial statements are clear. The specification clearly points out that we should compile the accounting records and other relevant information according to the integrity of the registration, so as to make the figures real, accurate, complete and clear.

However, some units, in order to cover up the real financial situation and business results, arbitrarily fake or falsely alter false accounting vouchers, accounting books and accounting statements, some accountants violate professional ethics of accountants, do not exercise the functions of accounting supervision seriously, take part in laws and discipline violations, and even make plans for illegal activities.

There are still many accounting items that do not meet the requirements. These problems not only weaken the basic accounting work, but also affect the normal operation of accounting work and the effective exertion of accounting functions. It also disturb the social and economic order to a certain extent, and has a very serious negative impact on the management of various units.

The reasons why the basic accounting work is not standardized are three, accounting for four reasons.

The 1. basic knowledge of accounting is insufficient. The influence of accounting basic work on accounting work is often indirect.

Because of this, some leaders think that accounting work is not a matter of no importance. They only regard accounting departments as a window for payment and payment. They think that accounting work is to collect and support branches. There is nothing great about them. All work is done by leaders. Therefore, there is no need to learn business and update knowledge, resulting in some accountants' lack of understanding of basic accounting work, which leads to inconsistent accounting and accounting requirements, thus affecting the improvement of accounting level and management level.

2., the quality of Accountants is not high, and some accountants are ignorant of their educational level and educational background. They do not pay much attention to continuing education, and do not understand the corresponding relationship between subjects, accounts and statements. Some accountants, though having certain professional standards, neglect to learn new business knowledge and new accounting regulations for a long period of time. They always deal with their accounts according to their own habits. Therefore, some new accounting systems and accounting requirements are not known.

In addition, some accountants still know about some basic accounting regulations, but lack of due professional moral quality, do not conscientiously implement the system, do not comply with the regulations, work simply and reduce their work standards, resulting in accounting work is not standardized.

3., in order to cover up the real financial situation and business results, some units achieve illegal purposes such as evading taxes, pferring assets and setting up "small Treasuries", and deliberately do not keep accounts, account and reimburse in accordance with the uniform accounting system of the state, so as to take the opportunity to "fish in troubled waters".

4., the departments in charge of the departments in charge of supervision and inspection are not strong enough. The competent departments of some grass-roots units do not take the responsibility of supervision and inspection. Therefore, the accounting work of these units is actually in a state of long-term supervision and inspection.

Whether the basic accounting work is standardized, whether the accounting procedures are in line with the requirements, whether the financial accounting system is sound or not, or whether there are some checks, but most of them are special inspections, and lack of comprehensive inspection, supervision and guidance for the basic accounting work of grass-roots units, therefore, the quality of accounting work of these units depends entirely on the professional ethics and professional level of accountants.

Four, strengthen the necessity of accounting basic work. From the above analysis, we can see that many units have some weak links in accounting basic work.

With the development of the socialist market economy, the necessity of strengthening the basic accounting work has attracted more and more attention from all walks of life.

First of all, strengthening the basic accounting work is the need to raise the level of accounting work.

The basic accounting work is the basic link of accounting work.

Accounting is an important economic management activity. It calculates and monitors economic activities through collecting, processing, utilizing and providing accounting information, so as to improve and strengthen management and management services.

If there is no sound accounting basis, collecting, processing, using and providing accounting information will lose reliable guarantee and the level of accounting work will not be improved.

From the actual situation, accounting work of some units is not clear and accounts are chaotic. Under such circumstances, accounting work is difficult to play its due role in the management of units.

Secondly, strengthening the basic accounting work is the need to standardize the order of accounting work.

Normal and orderly accounting work should be guaranteed by a standardized accounting basis.

In recent years, the state attaches great importance to the standardization of basic accounting work, especially after the 15th National Congress of the Communist Party of China. With the change of public ownership, the reorganization of assets and the implementation of shareholding system in state-owned enterprises make more and more people care about the statements of enterprises.

Whether it is a country with a controlling stake or a stockholder with partial shares, it is required to obtain reliable financial data of the enterprise, which objectively requires that the accounting work should conform to the "accounting basic work standard".

Third, strengthening the basic accounting work is the need to improve the quality of accountants.

Accountants are the leading role in accounting work, and accounting basic work is the most direct object for accountants to engage in accounting work.

We should strengthen basic accounting work, urge accountants to grasp from the most basic aspects of accounting work, constantly improve and strengthen accounting work, raise the level of accounting work, and play a direct role in improving the professional quality of accountants.

Accountants should understand the situation clearly and conscientiously study and implement the code, so that they can do their work in line with the requirements of the code. They must have a sense of crisis and a sense of responsibility. No matter from their own interests or from the interests of the state enterprises, they should strive to learn the regulations, conscientiously implement the norms and constantly improve their professional standards.

Fourth, strengthening the basic accounting work is the need to improve management, strengthen macroeconomic regulation and control and maintain market economic order.

Accounting work provides services for improving management, strengthening macroeconomic regulation and maintaining market economic order by generating and providing accounting information.

In providing such services, accounting work must be ensured by sound accounting basis.

In the actual work, some units' basic accounting work is relatively weak, resulting in unreal property, unclear family property, inaccurate data and useless information, which not only brings negative effects to the internal management of the unit, but also makes mistakes for the national macro-economy because of providing false accounting information.

At the same time, the confusion of accounting basic work will aggravate the disorder of social economic order.

Whether or not the basic accounting work is standardized will not only affect the effective functioning of accounting functions, but also affect the social and economic order to a certain extent, and directly affect the operation and management of all units and the operation of the entire market.

Therefore, we must conscientiously strengthen the basic accounting work.

[1] basic accounting standards