How Does The Person In Charge Of The Unit Bear The Accounting Responsibility?

The accounting law is clear. Company The main body responsible for the accounting behavior of the unit is not to require the unit to be responsible for the personnel, but to directly replace the accounting personnel to handle the accounting affairs. Instead, it requires the person in charge of the unit to strengthen self construction, enhance the legal consciousness and legal responsibility, organize relevant personnel or departments to establish and perfect the internal restraint mechanism and internal control system, and take effective measures and measures to supervise the accounting institutions, accountants and other relevant personnel of the accounting work to do well the accounting work according to law. Therefore, the unit responsible person should do well in the following four aspects.

1. establish and improve the internal accounting supervision system.

Strengthening the internal accounting supervision system is the effective guarantee for the responsible person to take up the accounting responsibility. The internal accounting supervision system refers to a series of interrelated and interrelated control methods, measures and procedures for the protection and integrity of assets, improving the quality of accounting information, ensuring that business activities comply with the requirements of national laws, regulations and regulations, avoiding or reducing risks, improving the efficiency of management and management, and achieving the objectives of unit management. To set up the system of internal accounting supervision, we must first consider the established objectives: first, ensure the implementation of the management policy and management objectives of the unit; two, we must protect the safety and integrity of the assets of each unit; three, we must ensure the reliability of accounting records and the authenticity of accounting information; four, we must ensure the maximization of the benefits of single economic activities. Second, we must meet the basic requirements of establishing the internal accounting supervision system in the unit: first, we must clarify the economic business matters and accounting personnel. Duty Authority; second, the decision and execution procedures of major economic and business matters should be clarifying; third, the scope, duration and organizational procedures of property inspection should be clearly defined; and fourth, the methods and procedures of internal audit should be clearly defined. Finally, we should follow the principles of legality, application, standardization and science. It is not enough to set up the internal accounting supervision system within the unit, but it must be sound, practical and effective. Therefore, the unit responsible person should strengthen the internal management of the unit, attach importance to the construction of the internal accounting supervision system, and guide and urge relevant departments to establish and perfect the internal constraint mechanism, the internal control system, the accounting system and other basic management systems according to the management needs and the actual situation, from the requirements of effective management and control. In the mechanism and system, we should standardize behavior, control risks, guard against fraud and correct errors, so that internal control can be truly implemented in decision-making, execution, supervision, feedback and other links, so as to ensure orderly and orderly accounting information and complete accounting information.

2., delegate authorization.

Delegated authority is a unit. Be responsible for The main way to implement the accounting responsibility of people. The relevant law stipulates that the person in charge of a unit may make a written agreement to authorize his agent to exercise the relevant functions and powers of the person in charge of the unit, but the person in charge of the unit shall be liable for the acts of his agent within the scope of authorization. In accordance with this regulation, the person in charge of a unit may entrust other legal personnel with the statutory accounting affairs that should be performed by written documents such as the power of attorney or internal rules and regulations, such as the person in charge of operation, the chief financial officer, the chief accountant, the chief financial officer, and the person in charge of the accounting institution. The agent exercises his functions and responsibilities within the scope of authorization. If there is any violation, the person in charge of the unit shall be treated according to the relevant provisions of the internal rules of the unit, but the person in charge of the unit is still the main body of the responsibility of the unit in implementing the accounting law. In order to ensure the realization of the target set by the unit, ensure the quality of the economic work and restrict the abuse of power after authorization, the authorization, scope, authority, procedure and responsibility should be clarified. First, we should clarify the limits and responsibilities of general authority and specific authorization, and two, we should clarify the ways and procedures of authorization for various types of economic operations; three, we should establish a monitoring and inspection system.

3., give full play to the functions of accountants and other personnel.

The accounting law stipulates that the main body responsible for the accounting activities of the unit is not to negate the functions of the accountants and other related personnel of the accounting work, but also does not contradict the functions of other personnel in the unit. A unit, as a social organization, should be a group with clear responsibilities, mutual constraints, various functions, and orderly operations. It should be the manager, commander, coordinator and supervisor of the group. The accounting law stipulates that the person in charge of a unit is responsible for the main body of accounting activities of the entity, and also stipulates the duties and legal responsibilities of accounting institutions, accountants and other personnel. That is to say, accountants and other related personnel in accounting work are not only responsible for the person in charge of the unit, but also responsible for the law, and are also subject to the discipline of professional ethics. The financial revenue and expenditure activities of a unit can only be recognized and realized after the important procedures such as accounting and accounting supervision. To ensure that accounting behavior standards and accounting information quality depend to a large extent on accounting institutions, accountants and other related personnel in accounting work, they play a full role in accounting and accounting supervision. In particular, the role of accountants professional managers, they are experts in wealth management, financial experts. It can be said that as long as the accounting institutions, accountants and other related personnel in the accounting work perform their duties according to law in strict accordance with the law, the accounting work will be carried out in an orderly and orderly manner, and the illegal accounting behavior will be effectively curbed and corrected. Therefore, giving full play to the functions of accountants and other personnel is an important measure to implement the accounting responsibility of the person in charge of the unit. Therefore, the unit responsible person should support and guarantee accounting institutions and accountants to perform their duties according to law, solve the difficulties and problems encountered by accountants in performing their duties, and create a good environment for accounting and accounting supervision in accordance with the law.

4., strengthen self building.

The person in charge of a unit is responsible for the accounting work of his unit. He can not consider himself a person in charge of the unit. He has the final say in accounting matters, nor can he regard accounting as an accountant's work. He has nothing to do with himself. He can not even think that signing a financial accounting report is merely a formality, irresponsible for its contents. Instead, we should truly recognize the accounting responsibility entrusted to the accounting law and attach great importance to accounting work to fulfill its statutory duties. This is the key to doing well the accounting work according to law. Therefore, the unit responsible person should strive to do the following: first, learn the law and understand the law; not only do we have to take up the accounting responsibilities, perform the statutory duties, but also set an example, take the lead in enforcing the law and implement the accounting law and accounting related laws, regulations and regulations. Second, learn accounting and understand finance. If you want to bear the responsibility of accounting, you must manage your finances well. If you want to manage your finances well, you must understand your finances and not be refined, but you must understand them. We should not be accountable because we are not accountants, nor can we shirk our legal responsibility because we do not understand finance. Third, strengthen self building, improve the level of financial management, enhance the ability of economic management and control, and set an example and effort for standardizing accounting behavior, ensuring the integrity and integrity of accounting information, strengthening management, improving economic efficiency, and maintaining the order of socialist market economy.

In short, the person in charge of a unit is the main body responsible for the accounting behavior of the unit, which is the definition of the responsibility of the accounting personnel in the accounting law. Therefore, the person in charge of the unit must attach great importance to accounting work. Only by strengthening self construction, enhancing the sense of law and responsibility, establishing and perfecting the internal accounting supervision system, strengthening internal management and accounting control, implementing the necessary Delegation Authorization, giving full play to the functions of accountants and other personnel, can we assume the accounting responsibility and fulfill the statutory duties.