Public Sector Accounting Accreditation Research In China

Today's economy is growing rapidly,the business are more complex,the amount of money for busin1 ess are more huge and there are more temptations from the financial accounting.There are a lot of phenomena like the softening environment in accounting and the accounting information distortion especially in public sectors.As a result,these phenomena lead to the lose of national asset and fiscal appropriation.It also has a bad effect on the people and the society.In order to have a normative order,protect the national asset,avoid corruption and purify social morality,our country are trying to implement accountant appointment system.Although they gained some effects there are still a lot of defects that need to be amended.This paper has the research for the accountant appointment system in public sectors,it can not only enrich accounting theoretical system but also can broaden the thoughts of management subjects.What's more,the research can also help to maintain the order of economy,enhance the ability of governmental macro-control,raise the utilization rate of government funds and increase benefit from government funds.To begin with,this paper sort the results of previous researches all around the world and use some of the opinions as the theoretical foundation for the viewpoint of this paper.And then,this paper introduces the concepts of accounting regulations and the accountant appointment system trying to let the readers to know more about the research question in this paper.This paper verifies the feasibility of accountant appointment system by analyzing the theory and realistic foundation of accountant appointment system.What's more,this paper analyze the problems and current situations from five aspects-institutional improvement,construction of ideology,personal quality of the assigned people,mechanism and auditing.After that,this paper give some developed experiences concluded from accountant appointment system in other countries.At last,this paper give some advices for our country according to the shortages of the system and the experiences from other countries.The main methods of this paper are literature research,comparative analysis,experience summary method and so on.This paper also expand a lot based on the principal-agent theory.It follows the examples of the methods from professional accounting firms to improve the audit methods of accountant appointment system in order to make sure the results are accurate.This paper makes a combination of accounting and management to have the mutual complementation which can maximize the effectiveness.