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The Research On Accounting Personnel Management System Of CS Electric Power Bureau

Posted on:2013-12-01Degree:MasterType:Thesis
Country:ChinaCandidate:J N LuoFull Text:PDF
GTID:2309330428463833Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Accounting personnel management system is the sum of a variety of ways and rules the relevant government departments and the corporations managing accounting personnel in a certain period of social economic environment. It is an integral part of the accounting management system which is the specific system arrangement method of the accounting staff’s management. The mode of the accounting personnel management system, is determined by the economic system’s development. It usually make corresponding change as the economic system’s change. It must be associated with a certain economic system. In turn, as an important component of the economic system, the accounting personnel management system also promoting economic system in an orderly manner.Along with our country market economy system gradually established and perfected, our existed accounting personnel management system’s malpractice became increasingly outstanding:the infirmly accountant function, the weakness of accounting supervision, the distortion of accounting information, the lax financial and economic discipline. All of these resulted in the loss of state-owned assets, the disorder of accounting and other illegal phenomenon. So accounting personnel management system reform became imperative. As our country reform and opening up,the socialist market economy was build. The accountant appointment system emerged as the times required. It’s a major perfect on the accounting personnel management.Taking the CS Electric Power Bureau as the research subject, with the use of relevant theories of accounting personnel management system and the author’s own accreditation accounting work experience, the article will make comprehensive analysis of it. Firstly, the article will take arrangement on the accounting personnel management system of the domestic and foreign research to describe the outline of the accouting personnel management. Then, The author describes the three stages of the CS Electric Power Bureau’s accounting personnel management system from the completely independent stage to fully centralized stage. It also describes the present situation of the accounting organization, the accounting post setting, the accounting work system and the information platform’s technical support. It uses the relevant theorise of human resource management, the function of accounting and internal accounting control system to analyse the CS Electric Power Bureau’s existed accounting personnel management system.It affirms the achievements.But at the same time, it bold put forward the problems existed in the executive process: accreditation accouning work’s execution is not strong, the accounting function is not fully exerted, accreditation accountant’s subjective initiative is not enough, and the basic units’s working enthusiasm is weakened. The author thinks that, the causes of these problems are the accountant appointment mechanism’s defected arrangement, the accreditation accounting personnel’s uneven quality, the lack of incentive mechanism and the basic unit finance’s less autonomy. To optimize the current accounting personnel management system, the author gives her surggestion in four aspects. There are the improvement setting of the accountant appointment mechanism and staffing, personnel’s selection and training, the establishment and improvement of the incentive mechanism, and appropriate economic sovereignty. Aimed at these problems, the article puts forward the corresponding countermeasures, and discusses the conditions to be optimization. It put forward to strengthen "three security" in the organization, business and technology, to strengthen the unified understanding of the accounting appointment system, and improve the supporting measures of the accountant appointment system. It puts forward a better vision of the expectation effect of the CS Electric Power Bureau’s current accounting personnel management system. The article concluded that, through the efforts of continuous improvement, and strength of the internal control system of the CS Electric Power Bureau, the accounting personnel management system must plays an important role in the management and the steady development of the whole enterprise.
Keywords/Search Tags:Accounting personnel, Management system, Accountantappointment system
PDF Full Text Request
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