Accounting Evasion System Has Always Existed.

It means that in order to ensure the impartiality of law enforcement or practice, a system of job evasion and business evasion may be applied to those who may influence their fair law enforcement or practice for some reason.

The challenge system has become an important system of personnel management in China.

Facts show that in accounting work, because of family relationship, cheating and breaking laws and regulations are not in the minority, and the avoidance system is implemented in accounting personnel. The necessity is very obvious.

China's relevant laws and regulations have made provisions for the avoidance system of accountants. For example, the sixty-first article of the Provisional Regulations on civil servants promulgated by the State Council in August 14, 1993 stipulates: "there are husband wife relationships, direct kinship relations, collateral relatives within three generations, and close relatives.

It shall not be allowed to conduct supervision, auditing, personnel and financial affairs in one of the organs in charge of leadership. "

Social relations arising from marriage, consanguinity or adoption.

Kinship, as a basic social relationship, is expressed by the title of father, mother, husband, wife, child, woman, brother, brother, elder sister, sister, aunt, uncle, nephew and so on.

This kind of relationship between rights and obligations is manifested in the family life as the right and obligation to raise each other; in general, it is manifested in closer cooperation and support than others; in the work and personal career, this close relationship is often shown as mutual support and mutual support, which is easy to breed the drawbacks of employing only relatives, making use of each other, or even bending the law for selfish ends.

Therefore, we should avoid evasion.

There are mainly three kinds of family relationships that need to be avoided.

1. relationship between husband and wife.

The relationship between husband and wife is blood relationship.

It is the core and the most important part of kinship.

It is one of the main contents of family evasion.

2. direct consanguinity.

Lineal kinship refers to kinship with direct kinship.

There are two cases in law: one is born in the same ancestor, and the other is natural relatives, such as grandparents, parents, children and so on; the second one is that there is no natural or direct blood relationship, but the law determines that its status is equal to blood relatives, such as the relationship between foster parents and foster children.

Direct consanguinity is one of the most closely related relationships, and should also be included in the scope of avoidance.

3. collateral relatives and close affinity within three generations.

Collateral consanguinity refers to non direct consanguinity originates from the same ancestor.

The so-called three generation is from its own upward or downward three generations, in addition to direct blood relatives outside the blood relatives, is the three generation within collateral blood relatives, is actually their brothers and sisters and their children and their parents' brothers and sisters and their children.

The so-called near marriage refers mainly to the spouse's parents, brothers and sisters, the spouses of the children, and the parents of the children's spouses.

Because collateral relatives and close relatives in the three dynasties are also closely related to relatives, they also need to be avoided.

According to the above provisions of the Civil Service Ordinance and in line with the actual situation of accounting work, the Code stipulates: "state organs, state-owned enterprises and public institutions should employ a challenge system for appointing accountants.

The immediate family members of the unit leaders shall not be the persons in charge of the accounting institutions or the accountants in charge of the units.

A direct family member of an accounting body or an officer in charge of accounting should not work as a cashier in his own accounting institution. "

As to whether other units implement the system of withdrawal of accountants, the specification does not specify.

However, in view of the positive effect of the accounting personnel's avoidance system on the prevention, it is necessary for other units to implement the necessary avoidance or reference to the relevant regulations of the standard.