To sum up, this paper mainly introduces the basic situation of enterprises owned by administrative institutions, analyzes and discusses the problems existing in management, and then puts forward relevant solutions.
Keywords: institutions; accounting supervision
First, there are many problems in the management of affiliated enterprises.
There are serious problems in the quantity, scale and distribution of (1).
From the perspective of the asset scale of affiliated enterprises, small enterprises account for the vast majority, and from the perspective of the number of enterprises, different types of enterprises can add up to more than 500. In addition, these enterprises involve all walks of life and have a wide variety. Therefore, these situations will bring some troubles to the management of enterprises.
(two) low income, poor efficiency, low ability to maintain and increase value.
In the production and operation of affiliated enterprises, there are zero-income enterprises, which have formed a more serious loss phenomenon. In addition, more than 300 enterprises obviously have no investment income, and the efficiency of maintaining and increasing value is low. Generally speaking, the operating conditions of affiliated enterprises are poor, which has a serious impact on the development of the national economy.
(3) For affiliated enterprises.
In the process of development, it will be restricted by many factors, the decision-making mechanism is not perfect, and it has not been evaluated according to relevant standards. In the process of supervision of these enterprises, it is mainly in the form of shareholder supervision or administrative supervision. Therefore, this situation will form a phenomenon that enterprise management does not distinguish between government and enterprises and material enterprises. The autonomy of enterprises is very important in the development process. If given the wrong guidance, the decision-making time is too long or can't keep up with the pace of the market. Especially in recent years, the increasing market competition will have a serious impact on the development of affiliated enterprises.
(D) There are serious problems in management methods and supervision, which increase the business risks of enterprises.
For public institutions, the mode of enterprise management has been gradually adopted in recent years, but the level of investment management has not yet reached the relevant standards. There will always be blind investment or random investment. Therefore, some losses have been caused in foreign investment or the investment amount cannot be shown on the books. The main reasons for these phenomena are insufficient supervision of enterprise management, unreasonable management methods or neglect of business risks.
Two. Measures and suggestions for supervision of subordinate units
(A) lay a solid foundation for management
Pay attention to the property rights of enterprises. According to the relevant management measures issued by the state and local governments, the supervision of enterprises needs to be carried out in strict accordance with relevant procedures, including clearing enterprise accounts and property rights registration. Only in this way can we do a good job in enterprise reform and contribute to the establishment of management system, thus improving the competitiveness and management ability of enterprises and improving operational efficiency.
(2) Solve the difficulties of reform.
Classification steadily promotes enterprise reform. To standardize the work of affiliated enterprises, we should, in accordance with the provisions of the state on decoupling the party and government organs from the economic entities they run and the relevant policies on the restructuring and classification reform of enterprises in public institutions, straighten out the property rights relationship between the organizers and affiliated enterprises through various forms of reform such as adjustment, optimization, standardization, merger and cancellation, and promote the entry of affiliated enterprises into the market.
(C) Grasp the key to reform
Establish and improve the internal control system of enterprises. It is necessary to establish a standardized modern enterprise system, make it on the track of legalization and institutionalization, and make its affiliated enterprises truly become an extension and beneficial supplement to the development of various undertakings.
(D) Stimulate the vitality of reform
Focus on improving the level of maintaining and increasing the value of state-owned assets. The reform and standardization of affiliated enterprises should properly handle the interests of the state, departments, units and enterprises.
(E) Innovative supervision mechanism
Ways and means to improve the supervision of state-owned assets. Transform the traditional means of supervision into an information mode. Strengthen basic management, speed up information construction, and closely integrate enterprise financial risk prevention with financial system supervision through institutionalization and standardization. Improve supervision methods, strengthen internal control and external supervision, so that internal supervision and external supervision can be organically combined to form a joint force.
Three. Concluding remarks
To sum up, this paper mainly introduces the basic situation of enterprises owned by administrative institutions, analyzes and discusses the problems existing in management, and then puts forward relevant solutions. It can be seen that the supervision and management of affiliated enterprises has become an important work content of administrative institutions, and relevant staff should pay more attention to it to ensure the normal operation of affiliated enterprises.
refer to
1, Market Government and Accounting Supervision, Du Xingqiang and Zhang Accounting Research 2002- 12- 15
2, incomplete information game analysis of accounting supervision of listed companies Yao Haixin, Yin Bo, Accounting Research 2003-05- 15.
In short, with the rapid development of modern market economy and the continuous deepening and improvement of market mechanism, the traditional accounting supervision system of administrative institutions can no longer meet the requirements of accounting supervision under the new situation. Accounting supervision is the basic link of unit accounting work and the key to determine the quality of accounting work.
Keywords: accounting supervision; Measures; Administrative unit
First, the current problems in accounting supervision of administrative institutions in China
Lack of cooperation with regulatory agencies
"Accounting Law" clearly stipulates that finance, auditing, taxation and other departments can supervise and guide the accounting data of administrative institutions. In practical work, due to the different emphasis and content of supervision and review of various departments, the inspection standards are often not uniform and the functions are mixed. Secondly, it is impossible to establish an effective network information supervision system between departments, resulting in a lot of waste of social resources and financial funds. This is mainly due to the insufficient management of the multi-sector supervision and inspection system, decentralized management and unclear powers and responsibilities, which leads to the lack of effective horizontal communication between various regulatory departments, the inability to transmit information quickly between departments, the emergence of information congestion, and the underutilization of information resources. In order to improve the level of accounting supervision, the financial department implements the accounting appointment system. Its advantage is that the financial department strengthens the supervision over accounting in administrative institutions, and the financial management is under the unified responsibility of accounting personnel, so the supervision is more direct. However, the design of accountant appointment system involves many departments such as organization, establishment, business, personnel and discipline inspection. Under the current system, there are still many uncoordinated and incompatible places between the financial departments and these departments, and the supervision effect is not very satisfactory.
(B) the enthusiasm of accounting personnel is not high
After the implementation of the accounting appointment system, the financial department liberated the staff from the original direct dependence and strengthened the accounting supervision and management of the unit. Staff can exercise their supervisory authority independently, but the procedures and contents of supervision and inspection are too simple, and they are only responsible for accounting, supervision and providing decision-making reference for leaders. However, the appointed unit is a working environment with regular rotation, which lacks fixity and basic understanding of the unit. In addition, the appointed accountant is led by the supervision unit, and the particularity of the work is easy to be isolated and excluded in the unit. In particular, some accountants may be promoted in the original unit, but the chances of promotion after being appointed as accountants are very small, which leads to the low enthusiasm and initiative of accountants.
Second, measures to improve the level of accounting supervision in administrative institutions
(A) to strengthen the construction of audit management system
China's current audit management system is nominally dual management, but in fact it only belongs to localized management. Under this traditional and unscientific management mode, it is difficult to ensure that the government audit department can get rid of the interference of the administrative department and implement an objective, fair, independent and strict law enforcement system, which seriously affects the legitimacy and efficiency of the audit work. In order to reform this localized management system of government audit, audit institutions at all levels must be directly subordinate to the people's congresses at the same level, so that audit departments can get rid of the shackles of local management, truly grasp the supervision and review power of audit work, perform independent, objective and fair audit functions, strictly investigate and deal with audit problems, eliminate hotbeds of corruption and purify the audit environment. At the same time, in order to maintain economic order, we should also provide effective clues to economic cases to relevant departments, so as to become a truly authoritative economic supervision department, effectively realize the macro-control objectives of various reform measures, promote the process of governing the country according to law, and then promote the long-term healthy development of China's social market economy.
(2) Strengthen the legalization of accounting supervision.
With the rapid development of economic construction, the economic industries of administrative institutions are becoming more and more frequent, and many administrative institutions are often driven by interests and carry out various violations of law and discipline. Moreover, many economic activities have no corresponding legal system norms, and the accounting regulations promulgated do not meet the actual requirements, which leads to the gradual weakening of accounting supervision in units and the lag of accounting supervision and restraint mechanism. Therefore, in order to strengthen the supervision of accounting in administrative institutions, we must first establish a perfect legal environment for accounting supervision, requiring all supervisory subjects of administrative institutions to do it? Laws must be observed, law enforcement must be strict, and violators must be prosecuted? . At the same time, the financial department should combine various means to severely punish all kinds of violations of law and discipline and deal with them according to law. Other subjects of administrative supervision should also strictly enforce the law, deal with the deep-seated problems in the management activities of administrative institutions in time, and truly put accounting supervision in a perfect legal environment.
(C) to strengthen the accounting supervision of internal control
Although in the actual supervision work, many units have established corresponding internal supervision systems, but due to the lack of awareness of internal supervision in units, accountants have not seriously implemented the detailed responsibilities in the system, resulting in the phenomenon of long-term out-of-control internal management. As administrative expenditure is a kind of consumption expenditure, the responsible persons and accountants of administrative institutions should first strengthen their understanding of accounting supervision and do a good job in internal supervision. The person in charge of the unit should fully understand the importance of internal supervision, clarify the mutual unity and mutual restriction of the responsibilities of relevant personnel in economic and business matters and accounting matters, improve the decision-making content and implementation procedures of major economic and business matters, adhere to the property inspection system, and clarify the scope, organizational procedures and inventory period of property inspection. Secondly, we should set up an independent internal review body, break through the traditional way of thinking, actively carry out investigation and study, and give full play to the internal supervision role under laws and regulations and the national unified accounting system.
In short, with the rapid development of modern market economy and the continuous deepening and improvement of market mechanism, the traditional accounting supervision system of administrative institutions can no longer meet the requirements of accounting supervision under the new situation. Accounting supervision is the basic link of accounting work and the key to determine the quality of accounting work. Administrative institutions should attach importance to strengthening the level of accounting supervision, adhere to the Scientific Outlook on Development of seeking truth from facts and keeping pace with the times, give full play to the role of accounting supervision departments, strengthen the overall quality construction of accounting personnel, and further improve the level of accounting supervision.
refer to
1, on the failure of accounting market and government supervision; accounting research by Chen Guohui and Li Changqun 2000-08-30.