Accounting management in our country yields fruitful results
Construction and implementation of accounting legal system
In terms of the construction of regulations, financial departments in various regions have continuously improved the local accounting legal system in accordance with the requirements of scientific and refined financial management, further consolidating the foundation of accounting work. For example, Shanxi and Shaanxi provinces revised or formulated their own provincial accounting management regulations; Shenzhen started to revise the "Shenzhen Special Economic Zone Certified Public Accountants Regulations"; Fujian formulated the "Several Opinions on Strengthening Accounting Foundation Work"; Hubei issued the "Basic Specifications for Accounting Management in Hubei Province," etc.
The issuance of these methods has promoted the institutionalization and standardization of accounting management work in these regions.
From the perspective of the implementation of accounting standards, financial departments in various regions, including many large enterprises, actively responded, carefully organized, innovated forms, and ensured the effective implementation of the enterprise accounting standards system in their regions and enterprises. For example, Jilin actively cooperated with the local tax department to jointly promote the implementation of enterprise accounting standards; Yunnan, Tianjin, Inner Mongolia, Beijing, Tibet, and most other provinces and cities analyzed the annual report situations of listed companies in their regions, comprehensively understanding the situation of implementing enterprise accounting standards in their regions.
Enterprise representatives attending the meeting could seriously implement the enterprise accounting standards, effectively promoting enterprise management.
From the perspective of the implementation of internal controls, Shandong, Beijing, Shanghai, Hainan, Guangxi, Hunan, Xinjiang, Ningbo, the Ministry of Railways, and other regions and departments either held publicity and mobilization meetings for the implementation of enterprise internal control norms or organized essay contests on internal controls within their regions or systems, promoting the implementation of enterprise internal control norm systems within their regions or systems. Qinghai and other places actively promoted internal control work in administrative and public institutions.
From the perspective of the implementation of information standards, Yunnan voluntarily requested to organize two provincially-owned enterprises to participate in the first batch of implementation work of the general classification standards of enterprise accounting standards, which were also the only two local enterprises in the first batch of implementation of the general classification standards.
Planning and supporting industry development
Formulating development plans and implementation plans. Financial departments in various regions and central authorities, in accordance with the unified deployment and requirements of the Ministry of Finance, clarified goals, detailed tasks, proposed measures, and formulated and implemented the "12th Five-Year Plan" for accounting reform and development and the "Development Plan or Implementation Plan (Opinion) for the Accounting Industry (Talent)" in their respective regions or departments. For example, Beijing, Tianjin, Shanxi, Jilin, Anhui, Yunnan, Qinghai, and central government agencies formulated the "Outline of the 12th Five-Year Plan for Accounting Reform and Development" for their respective regions or departments.
Formulating talent development plans. For example, Fujian, Xiamen, Shaanxi, Henan, Guangxi, Hubei, Inner Mongolia, Shandong, Sichuan, Gansu, Heilongjiang, Dalian, central government agencies, the State Administration for Public Institutions, and the Armed Police Force issued the accounting talent development plan or draft opinions for their respective regions or departments; Xinjiang took a series of measures to strengthen the training of senior accounting talents, while Guangdong focused on improving the quality of rural finance and accounting personnel; Hubei, Guizhou, Hebei, and the State Administration for Public Institutions made key arrangements for accounting talent training work budgets to implement the accounting talent development plan.
Supporting the development of the certified public accountant industry. Currently, except for a few regions, 30 provinces and cities have formulated implementation opinions to implement the State Council's Document No. 56, comprehensively promoting the scientific development of the certified public accountant industry in their regions.
Taking the formulation of industry plans or implementation opinions as an opportunity, financial departments and central authorities actively coordinated and quickly issued relevant policies and measures to support the development of the certified public accountant industry. Regions such as Beijing, Shenzhen, Jiangsu, Guangxi, Shandong, and Liaoning established special funds or provided special subsidies for the cultivation of certified public accountants, continuously enhancing the professional capabilities and overall quality of high-end certified public accountants in their regions.
Strengthening accounting law enforcement inspections and industry supervision
Many places actively strengthened accounting law enforcement inspections. For example, Hebei organized an enforcement inspection of the "Accounting Law", Shaanxi, Jiangxi, Chongqing, Hunan, and other places conducted province-wide inspections of accounting foundation work standards, Jingmen in Hubei turned accounting law enforcement inspections into routine work, implementing six procedures, adopting four forms, and ensuring "four key checkpoints," achieving significant results. The Xinjiang Production and Construction Corps conducted accounting information quality inspections on affiliated hospitals, schools, and other public institutions, etc. Through conducting law enforcement inspections, the accounting work in these regions and systems was further standardized.
Many places strengthened supervision over the industry.
For example, Ningxia organized inspections of some bookkeeping agencies in the region, requiring problematic bookkeeping agencies to rectify and standardize bookkeeping services. Heilongjiang and Jilin strengthened supervision over small firms by standardizing the entry and exit mechanisms for partners or shareholders. Shanxi and Chongqing severely rectified and dealt with illegal activities of firms, continuously standardizing market order.
Innovative management methods
Some places used advanced technology for accounting management. For example, Anhui, Guizhou, Liaoning, Qingdao, and central government agencies planned ahead, strengthened informatization construction, promoted scientific and refined accounting management work, and were the first to use a unified national question bank for paperless accounting qualification exams; Hebei and Fujian also pioneered exploratory work on electronic certificates for accounting qualifications.
Some places adopted effective regulatory measures to strengthen accounting management. For example, Hubei and other places actively explored accounting management innovations, promoted account establishment supervision work, solving problems such as no accounts, disorderly accounts, and multiple sets of accounts for some units; the General Logistics Department of the People's Liberation Army strengthened the regulation of invoice and military ticket usage, consolidating the achievements in combating false invoices; Shanghai stipulated the validity period of bookkeeping certificates, adopting an annual renewal policy, strengthening and standardizing the filing work for bookkeeping.
Some places enhanced the status of financial personnel for accounting management. For example, Guangdong, Inner Mongolia, Jiangsu, Chongqing, and other places took multiple coordination steps, working together with relevant units to promote the establishment of chief accounting professional qualifications; Beijing, Shaanxi, Zhejiang, Jilin, and other places seized opportunities, setting up chief accountants not only in enterprises but also clearly requiring them in large public institutions such as hospitals, universities, and research institutes, strengthening the financial leadership force in enterprises and public institutions.
Strengthening grassroots financial work
Financial departments in various regions took the promotion of village-level accounting entrustment agency services as the starting point, perfected related systems, strengthened policy training, utilized informatization means, and continuously improved the level of village-level accounting entrustment agency services, gradually reversing the weak foundation of rural accounting work, chaotic financial management, and the situation of debt growing uncontrollably. For example, Hubei promoted the standardized construction of village-level accounting entrustment agency service institutions across the province, achieving "five unifications and standardizations" in external identification, internal layout, service process, archive management, and village affairs disclosure; Shuangliu County in Sichuan introduced satellite remote sensing technology for the first time in managing the county's resources, accurately measuring public collective land, ponds, lakes, forestlands, orchards, and other collective assets to ensure that collective assets and resources do not flow away; Yunnan fully implemented village-level accounting entrustment agency services, further standardizing village-level financial accounting work.
Streamlining management systems
Financial departments in various regions strengthened coordination, further streamlining the accounting management system. For example, Shandong, Heilongjiang, and Jilin adjusted the initial and intermediate accounting professional qualification examination duties originally handled by the human resources and social security departments to be managed by the financial departments; Beijing adjusted the intermediate accounting professional qualification examination and senior accountant qualification examination duties originally handled by the municipal human resources and social security bureau to be managed by the municipal finance bureau; Xiamen also established an accounting industry association, supporting accounting personnel to legally execute business, protecting the legitimate rights and interests of accounting personnel, and doing a good job in self-discipline supervision of the city's accounting industry.
Strengthening accounting publicity
Financial departments in various regions created a good accounting environment through strengthened accounting publicity, establishing a concept of honest accounting, and providing quality accounting services. For example, Hainan designated June each year as the "Accounting Publicity Month," focusing on promoting accounting laws and regulations, promoting the new national accounting standards system, and advocating the concept of accounting integrity. Xiangyang Talent Network, Xiangfan Talent Network, Xiangyang Recruitment Network, Xiangfan Recruitment Network, Xiangyang Talent, Xiangfan Talent, Xiangyang Recruitment, Xiangfan Recruitment, Talent Network, Recruitment Network; Shanxi hosted an accounting computerization application skills competition, making it a grand event for all provincial accountants to exchange techniques, a window to showcase the results of accounting informatization, and a platform to inspect accounting informatization work, which has been held for three sessions; Xinjiang opened the "Xinjiang Accounting Service Online" Weibo account on Tencent and Sina, promptly releasing the autonomous region's accounting service information. In addition, the vast majority of provinces have founded accounting management publications, including newspapers, magazines, and internal publications, timely promoting and exchanging accounting work. http://www.xyztkj.com/