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1、1Accounting management system on our existing deficiencies and InnovationAbstract the independence of our accounting group is poor, can not effectively suppress the arbitrary collection of random financial support, the phenomenon of loss of state assets is still very common, accounting management sy
2、stem has some defects, On the accounting management through innovative and effective to prevent the loss of state assets . Keywords: accounting; management system; defects; innovation At present, many units are there different degrees of distortion of accounting information, etc., seriously disrupte
3、d the countrys financial and economic order, impede the effective development of capital markets, slowed the pace of economic reform. Analysis of the shortcomings of existing accounting management system, innovative accounting management model for the internationalization of accounting and social ec
4、onomic foundation to lay the basis, for the sound and 2rapid economic development of efficient information support and system platform. First, our existing accounting management system deficiencies Chinas traditional accounting management system, there is a duality of structure characteristics of th
5、e accounting staff both managers must safeguard the interests of the unit, but also the position of our national interests, fulfill their supervisory duties, and safeguard national interests in the national interest and the unit conflict of interest case, the accounting officer of the swing shift po
6、sition is bound to occur, though given the supervision of accounting staff in exercising their rights, the real, not many people dare to monitor many matters have to press boss, the will to deal with, even knowing that something is illegal, they have to do, leading to a passive accounting law. our e
7、xisting accounting management system has the following drawbacks: 1 accounting information distortion. The independence of Chinas accounting of the main 3difference, can not effectively suppress financial support arbitrary collection of random loss of state assets is widespread. (2) lax oversight of
8、 accounting. The current system of accounting management oversight mechanisms are still many problems, the status of law enforcement personnel, business accounting, accounting supervision of legal status is not widely recognized by society, is still regarded as the legal representative of the accoun
9、ting staff of private property, accounting orders from the people responsible for the free command, there is no enforcement of accounting independence. 3 legal system is imperfect. (1) false information specifically identified the lack of legal provisions; (2) accounting liability is difficult to de
10、fine; (3) In judicial practice, a false disclosure of information, from the original documents until the publication of the report, the middle has a lot of part, related to the companys financial officers, financial managers, corporate regulatory agencies, as well as certified public 4accountants, a
11、ccounting, information dissemination and other media, how to determine different aspects of legal liability, existing laws and regulations does not clearly defined. 4 itself is not high quality of accounting personnel, lack of sense of responsibility, loss of principle, the result is bound to affect
12、 the quality of accounting information. Second, innovative accounting management Innovative accounting management system is a vast and complex system which needs to implement step by step, it must go through a right rule, the rule of man to the rule of law process. 1 accountant. Accountant with a na
13、tional identity management functions to the owner, the state-owned enterprises (institutions may) to appoint the accounting officer of a unified system of accounting management in this management system, The corresponding levels of government to establish an accounting management 5dedicated body res
14、ponsible for state-owned enterprises (including institutions) assigned accounting personnel, assessment, assignment, appointment, dismissal and daily management; accounting personnel completely independent from the business into the government deployed enterprise professional management staff, on be
15、half of the governments economic activities of enterprises integrated, continuous, systematic, complete reflection, and in the process to achieve the purpose of implementing the direct supervision; business operators in respect of accounting personnel to do the right accounts at the same time, have
16、legal and regulations are given full financial authority, the legitimacy of the enterprise all the income and expenditure, rationality, economy, effectiveness of fiduciary duty-bound to bear the full responsibility; addition to state-owned companies, state-owned enterprises in the non-state-owned shares generally can not enjoyment of property supervision, regardless of their willing or not, only depends on the governments fair, take a ride o
