The Research For The Accounting Appointment System’ Application In The State-owned Enterprises

In the process for our country’s economy’ translation from planned economy tomarket economy, the internal control problems of external supervision and intermediaryorganization lead to the existence of the accountant appointment system. But runningaccountant appointment system separately can’t meet the needs of modern management.We must combine the accountant appointing system with the internal auditing so as topromote the realization of the overall target of business management.Reforming the financial supervision system is the key to establishing the modernenterprising system. A lot of enterprises, which made brilliant achievements years ago,disappeared now, due to the lack of financial supervision. To secure the state-ownedenterprise owners’ interests, to avoid the loss of state-owned assets, the accountantappointment system of financial supervision mode was applied in some state-ownedenterprises in Shenzhen. At present, accounting appointment system has been establishedor being established in some state-owned enterprises, especially large and medium-sizedones.This paper focuses on the appointment of the chief accountant and the CFO in detail.The location and responsibility of accountants, the system construction, the workingmethod, the implementation of protection rules as well as supervision are analyzed. Theaccountant appointment system can avoid the distortion of accounting information, theloss of state-owned assets.Strengthening the accounting accreditation system canpromote the practice. I hope that the implementation of accountant appointment systemcan better promote China’s accounting institutions, reform of the system, benefit thereputation of accounting industry,leads to that enterprises will better regulate their owneconomic behavior, and realize the value of state-owned assets.