The Standard Change Process Of Good Accounting

How to be a good accountant? What is good accounting like?

Bosses, employees, auditors, different people have different views on this, and even each accountant sticks to their own views.

Any problem has its historical roots, so we should take good accounting standards from head to mouth.

Even more ancient ones do not go to textual research.

At the end of the Eastern Zhou Dynasty, Meng tried to ask an accountant to make a special service for him: "

According to this standard, Feng Shui is a good accountant.

He checked the accounts fairly clearly and finished it well.

In the war years, the funds of our army simply had no safe to store, and a few gold bars as funds were often wrapped around the waist by accountants.

In the era of shortage of materials, an important task of good accountants is to economize.

I have seen countless old accountants, who have strictly checked the payment, rejected many unnecessary expenses and saved a lot of money for the state.

Because supervision mechanisms such as government audit, social audit and internal audit were not flourishing at that time, the supervisory function of accounting is the key, and even under certain circumstances.

Such a good accountant, though loyal to the unit, often makes others puzzled.

Knowledge explosion, or information explosion, is a common term in a few years. The amount of information in the mountains is almost untaken by everyone, and accountants are not immune to it.

In the past few years, when the enterprises were restructured and the new accounting system was issued, a good accounting standard was that they could afford high intensity labor and could work overtime all night without complaining.

At this time, most good accountants can play the best abacus, and get good positions in the abacus competition at all levels of financial organizations. If they ask them a few statements, they will blurt out and blink out accurately, and the code of each subject is even more familiar.

The reform of the company system, the new guidelines and the new tax law are generally implemented. The accounting service is no longer a "unit" but a "company". Under the new environment, companies need clear accounts and statements, and tax planning is needed to reduce the tax burden.

At this stage, when the company recruits accountants, the interviewer often asks questions: please talk about how to save income tax. Please introduce how to lower the personal income tax. Do you know the relationship between the tax bureau and you well? Compared with the previous stage, this standard has improved a lot. At least, the company does not think that good accounting is just a tough old ox, accounting is also related to business decisions, and even affects the important decisions of the management.

What is the standard of good accounting?

Many problems are not raised by non financial professional interviews.

In today's accounting standards tend to be complex, how can the same business mode be processed to maximize profits? The same amount of business, how to deploy positions to hire fewer accountants; how can the same accounting method be designed to make the purchase of financial software the least? In the same industry, how can accounting policies be set up in order to satisfy the expectations of the capital market in a few years and shareholders' expectations of stock prices?

The standard of good accounting is not static. Knowing what kind of accounting is good accounting is a common sense of every company's executives. It is also a matter for the accounting profession to understand.