Study On The Problems And Countermeasures Of Accountant Appointment System In The A Administrative Unit Of Guangdong Province

Accountant appointment system in the administrative units refers to a financialmanagement system, that the government appoints corresponding accounting personnel whoon behalf of the government to supervise and manage the financial condition of theadministrative units. The implementation of accountant appointment system is an importantreform in the accountant management system. Practice has proved that the accountantappointment system is a good way to strengthen accounting oversight, improve the quality ofaccounting information, and protect the national asset. Since1998, accounting theory andpractice worker in our country has started to study and research the system of accountantappointment.The research adopts literature review and questionnaire to analyze the current situationand the problems of accountant appointment system in the A administrative unit. Thenaccording to the problems, analyze reasons and put forward corresponding suggestions. Thispaper is divided into four parts on the research of accountant appointment system in the A unit.The first part mainly defines the concept of accountant appointment system. Analyze thetheoretical and the practical foundations of accountant appointment system. The second partanalyzes the present situation of accountant appointment system in the A unit. The researchfound that the developing process of accountant appointment system in the A unit is dividedinto three stages, such as small-scale test, large-scale test and overall practice; and found thatthe accountant appointment system improves the use of capital and solves the untrueaccounting information, also the loss of national asset and other problems in the A unit. Thethird part is the analysis of the problems existing in accountant appointment system of the Aunit. These problems involve four areas, such as implementation of legal compliance, the Aadministrative unit, the accept units and the accountants. Then it analyzes the reasons of theseproblems. Finally, according to these reasons draw relevant suggestions, such as adviceestablish perfect accountant management system and accountant appointment system,especially incentive system. As the accept units, clear the supervision position of accountants.In terms of accountants, strengthen their training and promote the building of the accountingteam.The results of this study not only guide the building of accountant appointment system inthe A unit, but also can provide a reference for related institutions and units.