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On The Accountant Designation System

Posted on:2002-03-30Degree:MasterType:Thesis
Country:ChinaCandidate:S H YuanFull Text:PDF
GTID:2156360032450554Subject:Finance
Abstract/Summary:PDF Full Text Request
The accountant designation system is a new system of managing accountants aiming at improving the quality of accounting information, standardizing accounting practice, reinforcing accounting supervision, and protecting the owner's fights and interests. It may produce a marked effect on the management of state-owned assets, on the rectitication of the three kinds of disorder and of "treasuries" set up for no legitimate reasons, on keeping down extravagance and waste, on anti-corruption, on the improvement in party conduct and general social conduct, and on strengthening the Party's and cadres' ties with masses. This thesis falls into five chapters.In the first chapter, the author analyses the productive causes and background of the accountant designation system, expounds the present condition of it and achievements obtained, and briefly introduces issues concerning the system of management through accounting.In the second chapter. the author explores the rational of the accountant designation system, which is supposed to be the theory of internal control and the thecry of accounting supervision. It is considered that the system does not conflict with the existing laws and regulations concerned, moreover there is similar international practice, such as the public accountant system of France.The scope, modes and patterns of the accountant designation system are discussed in Chapter Three.The system mainly covers the administrative units and state-owned enterprises; it may adopt the modes of dispatch or accounting agency, and ,according to the ownership, scale and property fight of the receiving units, adopt various specific patterns like direct management, general financial inspection, centralized accounting and internal designation, etc.Chapter Four analyses and compares the major means of financial supervision and inquires into the improvement of current financial supervision system.The last part deals with such issues as the combination of the accountant designation system and the financial budget reform, the reinforcement of the internal control in financial accounting exexcising auditor designation system, and the improvement of the present accountant designation system.
Keywords/Search Tags:system of management through accounting, accounting supervision, accountant designation, internal control, auditor designation
PDF Full Text Request
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