Research On Accounting Independence Of Administrative Unit

Accounting independence is a hot research topic in the field of corporate management.There are a lot of related information,but there is little research in the field of administrative unit management.The author believes that there are many reasons,the economic system in the history of the reasons for this awareness is weak,there are cultural reasons,such as the atmosphere.But in recent years,along with the central government to continue to strengthen anti-corruption efforts,the masses of the people for the use of funds to finance supervision demand increasing,the various administrative units in discharging their duties at the same time,need to pay more attention to the fiscal expenditure performance supervision and management.To strengthen the accounting supervision function of the administrative unit is an important and powerful means to supervise the use of financial funds.The accounting supervision of administrative units is essentially a kind of supervision and supervision in advance,and it is a very effective protection mechanism.An important means to ensure the accounting supervision,is the need for administrative unit accounting has a certain independence.Moreover,in recent years,the financial sector for the financial supervision of the use of funds is more and more strict supervision,in expanding the scope,strength enhancement,supporting the reform of the administrative unit accounting progresses,these measures aim to unity in a key point to improve the administrative units of accounting information quality.The key to improving the accounting information of the administrative unit is to endow the administrative unit accounting personnel to be independent.This paper discusses the status of accounting independent administrative units,with the author's many years of work experience in the financial sector,analysis of the current lack of independence of administrative accounting problems and reasons,puts forward some solutions.Through the study of the relevant literature,using literature analysis,case analysis,using the supervision theory,public finance theory,put forward the principle of relative independence guarantee administrative units should follow the objective principle,humanity principle and information principle,and puts forward the protection of administrative accounting the independence of several specific measures and suggestions based on these principles,hope to have certain reference significance to the study of administrative accounting independence.The paper is divided into five parts:The first part is the introduction.This paper introduces the background and significance of the selected topic,related literature review,research methods and theoretical basis.The second part is the definition of related concepts.This paper introduces the concept of administrative unit accounting and enterprise accounting,and the similarities and differences between them.According to the relationship between the concept of accounting and administrative unit accounting,the author puts forward the concept of the independence of administrative unit accounting.The third part is the analysis of the current situation and problems of the administrative unit accounting independence.This paper introduces the historical evolution of the relevant laws and regulations and the current laws and regulations.This paper introduces the problems existing in the current administrative unit accounting independence,and takes the administrative unit of Wenzhou city of Zhejiang Province as the case,and carries on the independent analysis.The fourth part is to strengthen the administrative unit accounting independence should follow the principle of.Based on the author's own work practice,this paper puts forward that the strengthening of administrative unit accounting independence should follow the principle of relativity,the principle of purpose,the principle of human nature and the principle of information.The fifth part is to strengthen the administrative unit accounting independence measures.The author puts forward some concrete suggestions and measures from four aspects: perfecting the system construction,improving the personnel quality,innovation management system and standard operation process according to the problems existing in the current accounting independence.