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1、The Evaluation and Analysis of the Accounting Supervision Mode Based on the Accounting Management System Lihua Guo*Beijing Jiaotong UniversityZongwen Guo*Shanxi University of Finance & Economics Abstract: The accounting supervision mode of a country is determined by, and in turn, acts on the ccounti
2、ng management system and reflects the accounting management system. As far as our country is oncerned, the accounting management system is forced by the government, which determines that the current ccountant supervision mode is the government-enforced. This paper starts from the relationship betwee
3、n the ccounting management system and the accounting supervision mode, and focuses on analyzing the problems in he current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarant
4、ee accounting information quality. Key words: accounting management system accounting supervision mode government-enforced mode1. Introduction It is widely recognized that as a kind of important social resources, accounting information plays important roles in promoting the rational distribution of
5、social resource, strengthening enterprises management and administration and serving for country s macro controls. However, the roles depend on the accounting information quality. In the current society, according to international and domestic situations, the accounting information quality is worryi
6、ng. Many people blame it on accountants and certified public accountant (CPA), leading to the so-called “ accountant s credibility crisis” . The author thinks accounting credibility is no doubt one of the important factors that the quality of accounting information builds on, but a rational accounti
7、ng supervision mode is the main factor that guarantees the quality of the accounting information. For this reason, this paper will start from explaining the relationship between the accounting management system and the accounting supervision mode and focus on analyzing the problems in the current ac
8、counting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality. 2. The Accounting Management System and the Accounting Supervision Mode 2.1 The Accounting
9、 Management System The accounting management system is an organizational system by which a country or region defines its organizational forms of the management through accounting, divides the duty and authority of the managementthrough accounting, sets up the organizations and defines accounting per
10、sonnel s identities. The accounting management system is determined by the social environment, especially the economic system. All over the world, the accounting management system can be divided into three kinds: (1) The association-oriented management system whose characteristic is: The non-governm
11、ental accounting organizations are in charge of the accounting affairs of the whole country, including setting up accounting rules, organizing the academic research, implementing the accounting supervision, etc., as the administrative staff of the economic organization accounting personnel are only
12、responsible for the administration leader of their organization; (2) Government-oriented management system whose characteristic is: The government takes charge of country accounting affairs, while the non-governmental accounting organizations put forward the suggestions on the government s accountin
13、g policy; the accounting goal is to safeguard government s interests and guarantee the state revenues; and accounting personnel are only responsible for their organization; (3) Government-enforced management system, whose characteristic is: The government takes charge of country accounting affairs,
14、making a uniform accounting system, emphasizing the accounting personnel s responsibilities for the country; the accounting supervision relies mainly on the country; the academic research is restricted by government to a great extent.2.2 The Accounting Supervision Mode Accounting supervision refers
15、to the re-supervision and re-management, by the principal part of the accounting supervision, the process and result of accounting activities performed by supervised organizations. Substantively, it is a kind of management activities. According to the different principal parts, accounting supervisio
16、n can be divided into three kinds of supervision: the government supervision, the industry self-disciplined supervision and enterprise supervision. These three kinds of accounting supervision modes complement and interact with each other, forming the accounting supervision mode of a country. According to the different operating mechanisms of supervision, three kinds of concrete modes are included: (1
