The Change Of Good Accounting Standards

How to make a good accountant?

What does a good accountant look like?

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

The employee said that when the expense was not picked, it was a good accountant. The boss said that it was a good accountant who could fix the tax bureau.

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: "collect debts in Xue". The requirement is not low: accountants can read books, check current accounts, and serve as cashiers at the same time.

At that time, the responsibilities have not yet been strictly distinguished and the incompatible posts have not been separated. If an accountant has both cashier and purchase at the same time, there will be many opportunities for fraud. Especially when working alone in a remote place away from the headquarters of an enterprise, he can only rely on the professional ethics and strict self-discipline of accountants when he wants to work independently.

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

He checked the accounts clearly and completed the procurement task well, and because of his excellent work arrangement, he saved the time of the teller, saved a lot of time, avoided the risk of keeping cash, and procured the most potential commodity for Meng Meng Jun.

Accountants, such as Feng Xuan, who are skilled, efficient, good moral and investment oriented, are rare today because of the division of labor.

In the war years, the funds of our army simply could not be stored in the safe. As a few gold bars of funds, they were often entangled in the waist by the accountant, and they kept on fighting for a moment.

The funds for the cashier are based on the handwritten approval of the chiefs.

When war was fierce, it was also suggested that these approval documents should be discarded to lighten the load.

After the founding of the people's Republic, someone tracked the funds during the war. The accountant took out the documents saved by his life, and proved the inflow of numerous funds and the innocence of some heads.

In those days, the standard of good accounting was to protect the safety of funds and books at all costs.

With the progress of the times, the work that must be sweaty now has been handed over to the safe, security doors, security guards for 24 hours, and uninterrupted electronic monitoring systems.

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?

Could you tell me how to reduce personal income tax?

Are you familiar with the tax bureau?

Compared with the previous stage, this standard has improved a lot. At least, the company does not think that good accounting is just an old ox who has no problem. Finally, accounting has something to do with business decisions, and even affects the important decisions of 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 make the highest profit? 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?

These are not known by laymen, but they are also needed by laymen.

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.

We need to know what the current good accounting standards are, and also see which direction the good accounting standards are moving.

Having seen its vicissitudes and seeing its future direction, it is a great and harmless event for career development and even the direction of life.