Six Characteristics Of Accounting Information Quality Inspection

Accounting information quality inspection has a long way to go. Significance In the past ten years, we have gradually summarized and clarified an important consensus: "six characteristics" can be used as the yardstick and goal of this work, that is, legalization, specialization, accuracy, humanization, electronization and efficiency.

Legalization

According to the "functional statutory" principle, accounting information quality inspection is an administrative law enforcement work carried out by the financial departments in accordance with relevant laws and regulations. According to the principle of "administration according to law", the whole process of checking the quality of accounting information must conform to the requirements of laws and regulations, and it is necessary and operational to make clear and standardized display through specific systems.

Specialized

The quality of accounting information is large and professional. All administrative departments and enterprises should be included in the quality inspection of accounting information in principle. Therefore, the professionalization principle of accounting information quality inspection is not only reflected in the accounting and financial management specialties of various administrative and enterprise institutions, but also in the business hotspots and business characteristics of various units.

The professionalization of accounting information quality inspection requires that the inspection subjects should be embodied in two aspects:

First, in the field of accounting, finance and auditing, it is necessary to meet the needs of work. major Level;

Two, we should have a professional standard for understanding and grasping the different types of business and the way of operation of the inspected objects. stay work In practice, we have been insisting on training and building a professional accounting information quality inspection team from the above two aspects.

Precision

The connotation of precision is refinement and standardization. The concept of precision was first established in the field of manufacturing management, and is now widely used in social management, especially in administrative management. Through years of practice, we have realized that we must conscientiously implement the concept of "precision" in order to keep pace with the times and keep pace with the times. Only in this way can we achieve the goal of dynamic management, which is better and better. Based on this understanding, in the special inspection work of the CPA profession, we have refined the conference into "three requirements, six agendas and ten points". It is clear that the inspectors and the examiners should smile and communicate with each other. The inspectors should applaud the inspectors and make clear provisions on how to smile and how to clap, so as to embody the concept of equality, respect and service.

Hommization

Humanization is a concrete manifestation of the "people-oriented" strategy in supervision and inspection. The quality inspection of accounting information involves many aspects of social management and economic operation. The wide range of fields and wide scope of influence are incomparable to the professional work of many professional administrative law enforcement departments. The requirement of "humanization" is very important.

In the work practice, we should apply the principle of "people's interests above everything else" as the first measurement standard for each work procedure and operation method's process and system arrangement. We should aim at "minimum input and output maximum" as the management vision, and through examination to improve the comprehensive quality and profitability of the inspectors, we should understand people, respect people and care for people, and protect the legitimate rights and interests of the subjects being checked. This makes the "cold" inspection work full of human touch, so that the inspectors welcome the examination from the bottom of their hearts.

Electronization

The connotation of computerization is to make full use of modern hi-tech means and serve the quality checking of accounting information, so as to improve the quality and efficiency of work. For example, we should make full use of the Ministry of finance "golden money project" and "CPA industry information reporting system" platform, from the two aspects of daily supervision and special inspection, make overall planning and system design, and comprehensively improve the quality of accounting information inspection and work efficiency. We should make full use of the unified inspection software developed by the Ministry of finance, from top to bottom, from the point to the surface, plan and implement step by step, so as to achieve the best resource sharing and efficiency.

High efficiency

High efficiency is an important and comprehensive index to measure and evaluate the quality of accounting information and check the level and quality of administrative law enforcement. "Efficiency" is not only the "profit maximization" at the economic level, but also includes the two major indicators of economic and social benefits.

Over the years, in our inspection practice, we have always stressed that we should focus on and pursue the goal of "high efficiency" in the two fields of system design and work practice. We should integrate the concept and requirements of "performance management" advocated and pushed by the Ministry of finance into the whole process of accounting information quality check. For example, in exploring the practice of the CPA industry's inspection methods, we will gradually transform the way a financial supervision department operates into a joint inspection organization organized by the financial supervision department, the industry self-discipline organization, the financial accounting management department and the relevant departments of provinces and cities. This realizes the optimized allocation of supervision resources, effectively reduces the administrative cost and the supervision cost of industry self-regulation organization, and greatly saves the inspection cost of the inspected objects, and directly improves the economic and social benefits of inspection work. The move was approved by the Ministry of Finance and the China Association of certified public registers, and welcomed by the relevant units and the vast majority of the respondents.