Present situation, causes and countermeasures of accounting basic work in small and medium-sized enterprises

Opening Report: Research on the Present Situation, Causes and Countermeasures of Basic Accounting Work in Small and Medium-sized Enterprises

With the deepening of the economic system reform and the rapid development of the national economy, China's accounting reform and accounting cause have developed rapidly, with the emergence of high-end accounting talents, the growing accounting team and the prosperous accounting career prospects. At the same time, we must clearly realize that there are still many disharmonies in the development of accounting, and we need to deepen reform and strengthen management to ensure the achievement. First, the main problems include: weak basic accounting work; The agency bookkeeping market is chaotic; Accounting information distortion; Lack of accounting professional ethics. Second, the cause of the problem: the person in charge of the unit has insufficient subjective understanding; Lack of communication between units; Weakening of accounting management and lack of business guidance; The sense of ownership of the accounting team is weakened; Lack of qualified staff; The bookkeeping behavior of the agent is not standardized. Third, the task of accounting management in the future: strengthen professional ethics education. Professional ethics is the soul of accounting and professional ethics education is one of the cores of accounting education. The financial department should take the construction of professional ethics as an important part of accounting follow-up education every year, and all kinds of schools should take professional ethics education as a key examination course in teaching. Through continuous education, accounting practitioners can establish correct values of life and professional ethics, and form a moral trend of cultivating new styles and promoting righteousness among accounting practitioners. Carry out experimental training teaching. It is the unshirkable responsibility of the school to carry out experimental training practice teaching, which should be included in the teaching plan as a compulsory course to improve students' practical ability; Finance department should play a more important role in experimental training teaching. Taking accounting experimental training teaching as an integral part of vocational education, we should not only ensure the experimental training teaching of the school in terms of funds, but also play an exemplary role in running the experimental training school. Financial departments at all levels and their educational institutions should establish experimental training classrooms and incorporate them into the accounting qualification examination as part of the vocational qualification examination, so as to change the phenomenon that a considerable number of scientific researchers will not make accounts after obtaining professional qualification certificates. Check according to law. The Accounting Law endows the financial department with the legal power of accounting supervision and management. The financial department shall perform its duties in accordance with the law, regularly carry out law enforcement inspections of the Accounting Law, check the basic accounting work norms, the implementation of the accounting system, and the quality of accounting information, and punish the problems found in strict accordance with the law to make an example for others, so as to forcibly promote the standardization of accounting work. Promote the standardization of basic accounting work. The financial department should actively guide enterprises to carry out accounting standardization construction through fiscal and taxation policy support, regular on-the-job training (only once a year is not enough), promote enterprises to carry out standardization creation through appraisal, reward and policy support, improve the enthusiasm of enterprises to carry out standardization creation, standardize their accounting basic work through accounting basic work standardization activities, strengthen accounting supervision and management from the source, and coordinate with the fiscal and taxation departments. It is not enough to implement the Accounting Law and promote the standardization of enterprise accounting work only by relying on the financial department. Familiar with enterprise tax department and enterprise accounting work. In fact, the tax authorities urgently need enterprises to standardize financial work in tax collection and management. Therefore, it is necessary to further straighten out the relationship in the management of specific accounting affairs, and the fiscal and taxation departments should also make appropriate adjustments in their functions so that the tax departments can assume certain responsibilities in accounting management. Standardize the agency bookkeeping market. First of all, we should further improve the legal norms, organically link the Accounting Law with the Measures for the Administration of Agency Bookkeeping, and change the situation that the existing two legal norms are out of touch; At the same time, it is necessary to formulate detailed implementation rules and explain the relevant provisions in detail to make them more operational; Secondly, strengthen the information communication between the financial department and the tax department, and find out the irregular behavior of the agency bookkeeping business in time. In particular, an accountant should check the situation of many enterprises engaged in agency bookkeeping, and if he finds that he undertakes agency bookkeeping business privately, he should be dealt with severely, and if necessary, the accounting qualification of the relevant personnel should be revoked according to Article 42 of the Accounting Law; Thirdly, rectify the market order of agency bookkeeping business, standardize the behavior of agency bookkeeping intermediaries and employees, practice in strict accordance with the law, standardize the basic work of accounting, improve the quality of accounting information and realize honesty.

Reference paper model essay:

With the deepening of the economic system reform and the rapid development of the national economy, China's accounting reform and accounting cause have developed rapidly, with the emergence of high-end accounting talents, the growing accounting team and the prosperous accounting career prospects. At the same time, we must clearly realize that there are still many disharmonies in the development of accounting, and we need to deepen reform and strengthen management to ensure the achievement.

I. Main problems

1. The basic accounting work is weak. In 2008, the author found that many enterprises, especially small and medium-sized enterprises, had many problems in the establishment of accounting institutions, the appointment of employees, the account book system, accounts, vouchers, the consistency of accounts and materials, the standardization of voucher records, the integrity of accounting bills, the custody of accounting files, and the management of property and materials.

2. The agency bookkeeping market is chaotic. Although article 36 of the Accounting Law stipulates agency bookkeeping, in practice, this legal norm has not been strictly enforced at all. In the customs, most units that do not have accounting institutions, accountants and appointed accounting supervisors do not entrust intermediary agencies approved to engage in agency bookkeeping business according to the law, and basically entrust individuals to engage in agency bookkeeping business. It is common for an accountant to engage in agency bookkeeping business in many units.

3. Accounting information distortion. Due to the confusion of basic accounting work and incomplete accounting records, such enterprises cannot guarantee the authenticity and integrity of their information quality. Under the existing system, large and medium-sized enterprises and even listed companies cannot guarantee the authenticity of accounting information. It is conceivable that there are a large number of private small and medium-sized enterprises in these enterprises, especially in economically developed areas, and the false tax returns are more serious, which makes the accuracy of national statistical data unable to be guaranteed and the authenticity of accounting information seriously questioned.

4. Lack of accounting professional ethics. Many small and medium-sized enterprises have great accounting mobility and their sense of responsibility is greatly reduced. Their professional ethics of honesty, trustworthiness, dedication and dedication are constantly under attack. Personal income consciousness and temporary concept dominate the behavior of accountants at any time, and the sense of ownership is even weaker.

Second, the reasons for the problems

1. The person in charge of the unit has insufficient subjective understanding. First, it pays insufficient attention to accounting work and puts accounting management in a secondary position; Second, deliberately create confusion, do not provide true and complete accounting information, and make false tax returns; The third is family management, in which relatives and friends who do not have professional qualifications serve as accountants and accounting supervisors.

2. Lack of communication between units. Due to the diversity of enterprise system, especially the vigorous development of private enterprises, the financial information of enterprises has become an important business secret of enterprise management, and the general units are reluctant to share it, so everyone loses the platform for learning from each other, and the result is complacency, which makes it difficult to promote and improve each other.

3. Weakening of accounting management and lack of business guidance. In the past, the finance of state-owned enterprises was guided by the financial department and the competent department, while collective enterprises and township enterprises were guided by the tax department. Their daily guidance and regular evaluation still play a considerable role in promoting it. Now, after a large number of state-owned enterprises are restructured, the competent authorities no longer give financial guidance. Although the Accounting Law stipulates that the financial department is still the legal management unit, the concept of the financial department has not changed substantially. It is believed that accounting guidance and management will be abandoned after the nature of enterprises changes. The more important reason is that with the birth of a large number of private enterprises, the county level. At the same time, we also see that the work of tax authorities is more professional. They mainly focus on tax collection, paying attention to tax tasks, but they are too lazy to take care of them. Moreover, the accounting law does not give them the responsibility of accounting management. Therefore, in practical work, the financial guidance of a large number of non-state-owned enterprises is in a vacuum and accounting supervision is lacking.

4. The sense of ownership of the accounting team has faded. At present, most accountants in private enterprises are migrant workers. They don't have a sense of belonging to their masters in the past, and their personnel are highly mobile. Therefore, the professional ethics consciousness of accountants is weakened. Their goal is to finish today's work, not to do it well. They have no strong will to improve the quality of management and have lost the impulse to open up a new situation.

5. Lack of qualified employees. Although a large number of people have obtained accounting qualifications and can engage in accounting work every year, a large number of new enterprises have also emerged, and there is a great demand for accounting talents. On the other hand, among the new accounting personnel, there are not many people who can really undertake and be competent for an accounting business, and they have no practical experience. However, due to the rapid economic development, they are directly pushed to the front line of accounting work to take on great responsibilities, while the basic work is weakened due to lack of practical experience and understanding. Secondly, the income of the accounting team is not enough to meet the expectations of some outstanding university graduates and senior talents; Third, the tradition of bringing the old with the new is constantly being lost. Because of the objective factors mentioned above, many experienced veteran comrades have played down their passion for guiding newcomers, which makes it difficult for newcomers to meet the standard requirements in a short time.

6. The agency bookkeeping behavior is not standardized. The motivation of some small and medium-sized enterprises to hire accountants to engage in agency bookkeeping business is not to ensure the authenticity and integrity of accounting information and pay taxes according to law. Its real purpose is to complete the tax declaration to the tax authorities and obtain invoices from the tax authorities. Therefore, instead of doing things according to law, a large number of individuals are hired to engage in agency bookkeeping business, and the requirements for accounting business are also very low, that is, paying taxes on time. As an individual engaged in bookkeeping business, I will report whatever information you give me. I just need to explain the information provided by the owner on time and complete the tax return on time. As for the truth of information quality and the standardization of basic work, I can't control it. The main purpose is to get business remuneration.

Third, the task of accounting management in the future

1. Strengthen professional ethics education. Professional ethics is the soul of accounting and professional ethics education is one of the cores of accounting education. The financial department should take the construction of professional ethics as an important part of accounting follow-up education every year, and all kinds of schools should take professional ethics education as a key examination course in teaching.

2. Carry out experimental training teaching. It is the unshirkable responsibility of the school to carry out experimental training practice teaching, which should be included in the teaching plan as a compulsory course to improve students' practical ability; Finance department should play a more important role in experimental training teaching. Taking accounting experimental training teaching as an integral part of vocational education, we should not only ensure the experimental training teaching of the school in terms of funds, but also play an exemplary role in running the experimental training school. Financial departments at all levels and their educational institutions should establish experimental training classrooms and incorporate them into the accounting qualification examination as part of the vocational qualification examination, so as to change the phenomenon that a considerable number of scientific researchers will not make accounts after obtaining professional qualification certificates.

3. Carry out inspection according to law. The Accounting Law endows the financial department with the legal power of accounting supervision and management. The financial department shall perform its duties according to law, regularly carry out law enforcement inspections of the Accounting Law, check the basic accounting work norms, the implementation of the accounting system, and the quality of accounting information, and severely punish the problems found in accordance with the law to make an example for others, so as to forcibly promote the standardization of accounting work.

4. Promote the standardization of basic accounting work. The financial department should actively guide enterprises to carry out accounting standardization construction through fiscal and taxation policy support, regular on-the-job training (only one year's follow-up education is not enough), promote enterprises to carry out standardization creation through evaluation, reward and policy support, improve the enthusiasm of enterprises to carry out standardization creation, standardize the basic work of enterprise accounting, and strengthen accounting supervision and management from the source.

5. Linkage of finance and taxation departments. It is not enough to rely only on the financial department to implement the Accounting Law and promote the standardization of enterprise accounting work, because the financial department has limited and extremely weak personnel engaged in accounting management, while the tax department has a huge management team, which has been engaged in enterprise tax management at the grassroots level for a long time and often deals with enterprises. They are familiar with enterprises and enterprise accounting, and our traditional habits make the tax department have high prestige and appeal in enterprise financial management. In fact, the tax authorities urgently need enterprises to standardize financial work in tax collection and management. Therefore, it is necessary to further straighten out the relationship in the management of specific accounting affairs, and the fiscal and taxation departments should also make appropriate adjustments in their functions so that the tax departments can assume certain responsibilities in accounting management.

6. Standardize the agency bookkeeping market. First of all, we should further improve the legal norms, organically link the Accounting Law with the Measures for the Administration of Agency Bookkeeping, and change the situation that the existing two legal norms are out of touch; At the same time, it is necessary to formulate detailed implementation rules and explain the relevant provisions in detail to make them more operational; Secondly, the information communication between the financial department and the tax department should be strengthened. The tax department shall promptly inform the financial department of the taxpayers engaged in the agency bookkeeping business of enterprises, and cooperate with the financial department to find out the irregular behavior of the agency bookkeeping business in time. In particular, accountants should check the agency bookkeeping situation of many enterprises, and if they find that they undertake agency bookkeeping business privately, they should be dealt with severely, and if necessary, the accounting qualification of relevant personnel should be revoked according to Article 42 of the Accounting Law; Thirdly, rectify the market order of agency bookkeeping business, standardize the behavior of agency bookkeeping intermediaries and employees, practice in strict accordance with the law, standardize the basic work of accounting, improve the quality of accounting information and realize honesty.

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