Author: Wu Guangbing Liu Zhigeng At the end of 2016, In a serious summary (Hereinafter referred to as the "Outline") of the "13th Five-Year Plan" of Accounting Reform and Development on the basis of the achievements and tasks of the reform and development of the "13th Five-Year Plan" period. But because it is 5 years medium-term planning, with most grassroots There are some differences in time and space. What are the specific issues or demands that the accountant is most looking forward to? Although the first major tasks put forward by the "13th Five-Year Plan" and the "Twelfth Five-Year Plan" were to strengthen the construction of accounting legal system, they did not explicitly cover the strong support and legitimate rights and interests of the accounting personnel in carrying out their duties independently The effective protection. On the past few years, China's accounting people have been unable to get this demand should be supported and security, so even if the accounting legal system is perfect, accounting law education and then universal, accounting supervision and then strengthen, but also castles in the air. In fact, there is no business person in charge of the instructions or instructions, accounting people will not have to distort the accounting information deliberately false, but no need to escape the state tax for the enterprise. Accounting people hope that the state should strengthen the accounting personnel to perform their duties according to the independence and the legitimate rights and interests of the effective protection, The person in charge of accounting responsibility for the first person illegal legal liability, so that the accounting staff to better perform their duties. Despite the management of accounting Needless to say, and the "outline" for the first time involved in management accounting, put forward to promote the widely used management accounting objectives. But in October 2014 the Ministry of Finance was introduced "on the comprehensive promotion of the management accounting system construction guidance", only two years so that most accounting people on the management of accounting understanding and understanding of very little, from the grassroots line of daily work Great distance. Therefore, even if the management accounting guidance system is sound, but because of the promotion of management accounting applications and enhance The manpower basis and practical basis of management effectiveness do not yet exist, which will make management accounting become empty theory. Therefore, it is imperative to let management accounting to ground gas, so that the majority of accounting people a comprehensive understanding, master and in the future practice as soon as possible the real use of management accounting. So that the majority of accounting personnel to understand the management of accounting learning and application, is to adapt to the development of the situation and meet their own viability needs. As we all know, within the enterprise Very important, very necessary, and two "outline" have put forward the goal of improving the internal control system. However, many accounting people feel that the effective implementation of the internal control code seems to always be on the road. For a long time, the internal control of the internal form of the problem is very serious, which not only makes the business norms, And the improvement of efficiency is greatly affected, and many of the responsibilities that should be governed by internal control have to be borne by the accountant. Such as corporate financial activities, procurement operations, , Sales business, engineering And other matters, due to the internal control of the form, the final accounting person had to all of the above matters The authenticity, legitimacy and integrity of the audit check. This not only largely obscured the internal control and accounting responsibilities, virtually increased the accounting staff's workload and job responsibilities, and once the accounting person strictly control, but also let a lot of people think that the accounting is strict , So the accounting work does not understand, do not support. Therefore, the relevant departments as soon as possible to clarify the internal control and accounting work their duties, which is not only an effective division of the duties of the department, but also the long-term stability of the inherent needs of enterprises. Although the "second five" period of China to further improve the Standard system, but most accounting people are very clear themselves away from distance. In fact, despite the recent years, China's accounting system has made great achievements in the construction, but more or remain in the construction and implementation of the theoretical system, from the real full implementation of a lot of distance. This is mainly reflected in many accounting people on the newly introduced accounting standards not only know very little, and the actual implementation of the degree is very low. First, many small and medium enterprises in their own business scope is narrow, the accounting standards of many new and old rules simply do not touch; Second, the relevant functional departments of small and medium enterprises to implement accounting standards guidance, management and supervision and inspection efforts are very low. But because of the current internet The rapid progress of the development of accounting personnel to speed up their overall quality of the transformation and upgrading is imminent, I hope the financial sector to strengthen the implementation of accounting standards to guide the management and supervision and inspection work, and all kinds of small and medium enterprises to provide the necessary reminder obligations. With artificial intelligence and The popularity of the robot and the financial sharing system will be right Strong threat, the traditional accounting profession is becoming more and more substitutes, financial transformation is unstoppable, enterprises engaged in basic accounting work accountant demand is greatly reduced is also a foregone conclusion. But how can the accountant better improve himself? Accounting staff's own efforts is the first to bear the brunt of the financial services at all levels are also essential, should be based on the financial transformation as soon as possible to come up with the necessary guidance, in advance to do the necessary guidance, training and other services, the accounting from the enterprise The value of the count, become the creator of corporate value, change the accounting person And thinking. Of course, the accountant himself should be fully aware of the future Will be "Internet Finance" , Follow the rules of the old, self-proclaimed will be eliminated by the industry. (Author: Rugao Bureau Finance Bureau)
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