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On the characteristics of public institutions and efficiency of the accounting


Business unit has the dual characteristics of government and business, making its organizational structure associated with the political system, that institution administration. And institutions are not only economic interests, needs, and political needs, resulting in an oversupply of labor, power struggles, internal friction serious phenomenon,[link widoczny dla zalogowanych], difficult to control the huge cost of the system. The presence of a large number of system cost use of resources damage, resulting in low efficiency of resource use. Many financial institutions prevailing rigid staff, and fast growth, lack of working funds for many years, the financial expenditure structure is irrational; supervisor appointed by the responsible person is responsible only to the higher level, money is spent, it was unwilling to consider the long-term development of institutions and the interests of employees, often Third, improve the efficiency of the Public Accounting 1. Clear property rights interests and rights of state assets. Institutions due to lack of clarity of property rights, management goals are not clear incentives in place, caused by the high cost has led to inefficient use of state-owned assets. Only clearly defined property rights,[link widoczny dla zalogowanych], so that market players will act according to the norms of accounting for accounting management activities. Therefore, the reorganization of assets and institutions, clear property rights, clear management objectives to become an urgent problem. This requires: (1) the nature of the enterprises and institutions, gradual withdrawal of state capital, to achieve market-oriented operation. The funds can be removed for the quasi-public goods and focus purely on the provision of public goods. (2) non-profit institutions, timely and appropriate to increase the investment of state capital, ensure adequate financial services in the market economy, and make necessary supervisory measures. (3) For both the nature of both institutions,[link widoczny dla zalogowanych], to make profit and non-profit division of state-owned assets. Gradual withdrawal of state assets for profit,[link widoczny dla zalogowanych], while the introduction of market capital to continue operations, further improve the efficiency of state-owned assets; for non-profit state-owned assets, but also require the operator of the market economy, ensuring the maintenance and appreciation of state assets. 2 strengthen the building of institutions of accounting standards. Establishment of the socialist market economic system, the strengthening of accounting standards is a key part of the construction. Accounting standards is the result of a balanced game property rights is a reflection of interests of all parties. In the property rights under the premise of cost accounting entity can choose the level of reasonable accounting treatment. Accounting Standards for the full game also has the smallest total cost, the preparation of the total assets of the society the highest efficiency. So in the beginning of the accounting standards setting, we should fully solicit opinions from all sides for much debate and evaluation,[link widoczny dla zalogowanych], making the game acceptable to all parties. Meanwhile, prepare the implementation of the supervision of accounting standards, accounting standards of conduct in violation of vigorous investigation to make it worth the candle. Thus, violation of accounting standards will effectively curb the high cost of irregularities appear. But to nurture high-quality accounting staff, to the actual situation based on an accurate understanding and application of accounting standards. 3. Requirements of the cash flow statement. The basic institutions of accounting on a cash basis instead of using the cash flow statement. In fact, no unit is the financial situation changes and distribution of property rights; operating results that is the result of changes of property rights. Therefore, the proposed institution cash flow statement. Balance sheet reflects the financial position of a certain point in time and static distribution of property rights; income statement reflects the total expenditure of a certain period of financial results and changes in property rights. But the most important reason for the change of property rights is not reflected in the report. By providing some cash flow during the inflow of cash flow information, reveals the reasons for changes in property rights, the balance sheet and income statement to make the total additional expenditure. Institutions reveal the full property information, can reduce overhead costs, improve asset utilization efficiency, while improving and monitoring public institutions reflect the efficiency of accounting. 4. Implementing institutions accountant. To further strengthen supervision on the business unit accounting, the proposed system of appointing the implementation of institutions, contractual arrangements without damaging the original case, the higher the accounting department accounting personnel assigned to supervise the institutions. Accountant Appointment should be made clear the following points: (1) a clear system of appointing the subject. Should be based on ownership as the basis to distinguish between different units of property rights, appointed by the principal accounting officer responsible for the assigned salary, bonus payments, and human relations management, and incentive and restraint measures. (2) a clear accounting of responsibility and authority delegated. Without undermining property rights and contractual arrangements existing conditions, objectively reflect the financial position to be assigned units. (3) make the accounting of assigned training and supervision to maintain a high level of business skills, and the departure of the audit, the accounting objective and fair reflection of the work assigned. (Editing responsibility: Chai Song)
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