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word文档可自由复制编辑word文档可自由复制编辑word文档可自由复制编辑TheEvaluationandAnalysisoftheAccountingSupervisionModeBasedontheAccountingManagementSystemAbstract:Theaccountingsupervisionmodeofacountryisdeterminedby,andinturn,actsontheccountingmanagementsystemandreflectstheaccountingmanagementsystem.Asfarasourcountryisoncerned,theaccountingmanagementsystemisforcedbythegovernment,whichdeterminesthatthecurrentccountantsupervisionmodeisthegovernment-enforced.Thispaperstartsfromtherelationshipbetweentheccountingmanagementsystemandtheaccountingsupervisionmode,andfocusesonanalyzingtheproblemsinhecurrentaccountingsupervisionmodeofourcountryinanefforttoconstructarationalaccountingsupervisionmode,improvethefficiencyofaccountinginformationmarket,andguaranteeaccountinginformationquality.Keywords:accountingmanagementsystemaccountingsupervisionmodegovernment-enforcedmodeIntroductionItiswidelyrecognizedthatasakindofimportantsocialresources,accountinginformationplimportantrolesinpromotingtherationaldistributionofsocialresource,strengtheningenterprismanagementandadministrationandservingforcountry’smacrocontrols.However,therolesdependontheaccountinginformationquality.Inthecurrentsociety,accordingtointernationaldomesticsituations,theaccountinginformationqualityisworrying.Manypeopleblameitonaccountantsandcertifiedpublicaccountant(CPA),leadingtotheso-called“accountant’scredibilitycrisis”Theauthor.thinksaccountingcredibilityisnodoubtoneoftheimportantfactorsthatthequalityofaccountinginformationbuildson,butarationalaccountingsupervimodeisthemainfactorthatguaranteesthequalityoftheaccountinginformation.Forthisreason,thispaperwillstartfromexplainingtherelationshipbetweentheaccountingmanagementsystemandtheaccountingsupervisionmodeandfocusonanalyzingtheproblemsinthecurrentaccountingsupervisionmodeofourcountryinanefforttoconstructarationalaccountingsupervisionmode,improvetheefficiencyofaccountinginformationmarket,andguaranteeaccountinginformationquality.TheAccountingManagementSystemandtheAccountingSupervisionModeTheAccountingManagementSystemTheaccountingmanagementsystemisanorganizationalsystembywhichacountryorregiondefinesitsorganizationalformsofthemanagementthroughaccounting,dividesthedutyandauthorityofthemanagementthroughaccounting,setsuptheorganizationsanddefinesaccountingpersonnel’sidentities.Theaccountingmanagementsystemisdeterminedbythesociaenvironment,especiallytheeconomicsystem.Allovertheworld,theaccountingmanagementsystemcanbedividedintothreekinds:(1)Theassociation-orientedmanagementsystemwhosecharacteristicis:Thenon-governmentalaccountingorganizationsareinchargeoftheaccountingaffairsofthewholecountry,includingsettingupaccountingrules,organizingtheacademicresearch,implementingtheaccountingsupervision,etc.,astheadministrativestaffoftheeconomicorganizationaccountingpersonnelareonlyresponsiblefortheadministrationleaderoftheirorganization;(2)Government-orientedmanagementsystemwhosecharacteristis:cThegovernmenttakeschargeofcountryaccountingaffairs,whilethenon-governmentalaccountingorganizationsputforwardthesuggestionsonthegovernment’saccountingpolicy;theaccountinggoalistosafeguardgovernment’sinterestsandguaranteethestaterevenues;andaccountingpersonnelareonlyresponsiblefortheirorganization;(3)Government-enforcedmanagementsystem,whosecharacteristicis:Thegovernmenttakeschargeofcountryaccountingaffairs,makingauniformaccountingsystem,emphasizingtheaccountingpersonnel’sresponsibilitiesforthecountry;theaccountingsupervisionreliesmainlyonthecountry;theacademicresearchisrestrictedbygovernmenttoagreatextent.TheAccountingSupervisionModeAccountingsupervisionreferstothere-supervisionandre-management,bytheprincipalpartotheaccountingsupervision,theprocessandresultofaccountingactivitiesperformedbysupervisedorganizations.Substantively,itisakindofmanagementactivities.Accordingtothedifferentprincipalparts,accountingsupervisioncanbedividedintothreekindsofsupervisiongovernmentsupervision,theindustryself-disciplinedsupervisionandenterprisesupervision.Thesethreekindsofaccountingsupervisionmodescomplementandinteractwitheachother,formingtheaccountingsupervisionmodeofacountry.Accordingtothedifferentoperatingmechanismsofsupervision,threekindsofconcretemodesareincluded:(1)Theindustryself-disciplinedsupervisionmodewhosecharacteristicis:TheassociationofCPAsupervisesitsbusinessandthegovernmentjustpunishestheactivitiesagainstlawanddiscipline;OnonehandenterprisesaresupervisedbytheassociationofCPA,ontheotherhandsupervisioninvolvescompany’sadministrationstructure;(2)Thegovernment-orientedsupervisionmodewhosecharacteristicis:emphasizingthegovernment’sdominantroleintheaccountingsupervisionmodeswiththepurposeofrevisingthedeficiencyofthemarketmechanism;theindustrysupervisionisconductedbytheassociation;enterprisesuperviseinvolvescompany’sadministrationstructure;(3)Thegovernment-enforcedsupervisionmodewhosecharacteristicis:emphasizingtheuniquenessofgovernmentaccountingsupervision,whiletheindustrysupervisionandenterprisessupervisionaretheextensionorcontinuationofagovernmentalsupervision.RelationshipbetweentheAccountingManagementSystemandtheAccountingSupervisionModeTheaccountingsupervisionmodeisanimportantcomponentoftheaccountingmanagementsystem.Thecountryaccountingmanagementsystemdeterminestheaccountingsupervisionmode.Inacountrywiththeassociation-orientedaccountingmanagementsystem,theindustryself-disciplinedsupervisionmodeisadopted;inacountrywiththegovernment-orientedaccountingmanagementsystem,themodeofgovernment-orientedsupervisionisadopted;inacountrywiththegovernment-enforcedaccountingmanagementsystem,themodeofgovernment-enforcedsupervisionisadopted.Theaccountingsupervisionmodeofacountryactsontheaccountingmanagementsystemandreflectstheaccountingmanagementsystem.Theaccountingmanagementsystemisdeterminedbythesocialenvironment,especiallyeconomicenvironment,sowhenthesocialenvironmentofonecountry,especiallyeconomicenvironmentchanges,itwillleadtothechangeinitsaccountingsupervisionmode,andeventhfurtherreformintheaccountingmanagementsystem.3.AppraisalofDifferentSupervisionModesTheIndustrySelf-disciplinedSupervisionModeTheindustryself-disciplinedsupervisionmodemeanstheassociationthat ofCPAsetsupasetofself-disciplinedsupervisionmechanismtosupervisetheCPAsindependenceandauditingquality.Theadvantageofmodeliesinthisbeingabletopreventthegovernmentdepartmentfromover-supervisingthebusiness,increasingthecontrolcostofthewholesociety,andmalfunction.Itsshortcomingliesin:Itisapttocauseindulgenceinmarketaccountingsupervithustocausemarketfailure.Thiskindofmodeindicatesthatinsuchanextremelycomplicatedcurrentmarketeconomythesupervisionturnsouttobeuselessonlyrelyingononeoftheprincipalpartsofaccountingsupervision,andtobefailureintheoptimumdispositofresources.Government-orientedSupervisionModeBasedontheeffectivecontractarrangementbetweenthegovernmentandthemarketandfocusingonmarketaccountingsupervision,thegovernment-orientedaccountingsupervisionemphasizesthegovernment’sleadingroleinsupervisingmarket,Theadvantagesofthiskindomodelieinbeingabletooperatebasedonthemarketmechanism,giveplaytotheroleofmarkemechanismindistributionresources,andpreventthemarket-failure.Itsshortcomingslieinthedifficultyofdefiningtherangeofgovernmentaccountingsupervisionandthatofmarketaccountingsupervision,andtheprobabilitytocausethegovernment’sorthemarket’sfailureGovernment-enforcedSupervisionModeIngovernment-enforcedaccountingsupervision,supervisionismainlyconductedbythegovernmentandmarketsupervisionexistsintheformoftheassociationofCPA,buttheassociationisadepartmentortheoneattachedtoadepartmentinthegovernmentratherthanactualmarketsupervisor.Itsadvantageliesinthestatusindependenceofthesupervisee,withlauthorityandtheforcetopunishtheillegalsuperviseesinaccordancewiththelaw.Itsshortcomingliesinover-emphasizingthegovernment’sfunction,andconsequentlybeingunfavorabletogivingplaytotheroleofmarketmechanism,eventuallyresultinginthegovernment-failure.TheProblemsExistingintheCurrentAccountingSupervisionModeofOurCountryAsregardsourcountry,theaccountingmanagementsystembelongstogovernment-enforcedtype,whichhasdecidedthecurrentaccountingsupervisionmode,thatis,themodeofgovernment-enforcedsupervision.However,someproblemsexistinthemodeasfollows:UncertaintyinthePrincipalPartofAccountingSupervisionWhichdepartmentsshouldberesponsibleforcarryingouttheaccountingsupervision?Thedepartmentssuchasfinance,auditing,tax,People’sBankofChina,theindustryandcommerce(includinggovernment’sauthorizedorganizations)andtheorganizationssuchasthegovernmesaccreditedboardsofsupervisorstothestate-ownedenterprisesandthefinancialinstitutions,etc.arelegallyentitledtofulfilltheirdutiesofsupervisionthroughtheaccountinginformationoftheorganizationconcerned.Itisobviousthattheessenceofgovernmentaccountingsupervisionisthemulti-supervision.However,twoproblemsexistinthemodeofmulti-supervision.First,thedutiesofeverydepartment(organization)overlapandthereforearedissimilatedsothattheprimarydepartmentsofsupervisionandthesecondaryonesaremixedandasaresult,itishardfortheconcerneddepartmentstocoordinatesmoothly.Eventuallythesupervisionwillbecomeineffective.Second,theefficiencyofthegovernment’ssupervisionbecomeslowsothatlawbreakersbeartheideaofleavingthingstochanceandinevitablytheunlawfulpracticeintheaccountingfieldisencouraged.AmbiguityintheRangeofGovernmentalAccountingSupervisionTwoquestionsshouldbediscussed:Whatdoesthegovernmentalaccountingsupervisionmainlyinvolve?Andwhatorganizationsshouldbesupervised?Inthecountrieswiththeripemarketeconomy,itiswidelyacceptedthatthemaintargetsupervisedistheresultofactivitiesperfobythesupervisedobjects,namely,supervisingthequalityoftheaccountinginformationintheformoffinancialaccountingreports.Ontheotherhand,intermsofthesupervisedorganizatifallsintotwocategories:Oneistheorganizationhavingimportantinfluenceonthepublic’sinterests,andtheotheristhestate-ownedorganization.Tootherorganizations,supervisionismainlyimplementedbymakingaccountingstandardsandrelevantlegalsystemssoastourgetheseorganizationstooffertrue,entireaccountinginformationinaccordancewiththelaw.Incountry,thegovernment’saccountingsupervisionismainlytheprocessoftheaccountingactivofthesupervisionobject,withthefocusontheaccountingmaterials,themethodstodealwithaccountingmaterials,andaccountingpersonnelwhoareresponsibleforproducingandprovidingaccountinginformation,becausetheyareallimportantfactorsininfluencingaccountinginformationquality.Standardizingandcontrollingtheprocessinwhichtheaccountinginformationisproducedhelptoimproveaccountinginformationquality.Butconsideringtheeconomicbusinessisbecomingmorecomplicated,thecartwillbeputbeforethehorsethesupervisionefficiencyandeffectivenesswillbeweakenedifonlyfocusingonsupervisingtheprocessoftheaccountingactivity,neglectingthesupervisionoftheresultoftheaccountingactivity.Accordingtothe“AccountingLaw”andthesystemsconcerned,alltheaccountinginformationinalltheorganizationsinourcountryissupervisedbythegovernment.Thoseorganizationsincludegovernmentorgans,socialorganizations,companies,enterprises,publicinstitutionsandotherorganizations.Thewidesupervisedrangemakesthegovernmentunabletodowhatitwishes,andtheeffectiveaccountingsupervisiondifficult.Evenifthegovernmentmanagestodoit,thecostwillbetoohigh,andwhenaccountinginformationisdistorted,thegovernmentwillbechargedwithitsdeficiencyinsupervision.4.3ResponsibilityoftheGovernmentalAccountingSupervisionIsNotImplementedAnimportantreasonwhythegovernmentfailstodoitsbestinsupervisionandputsunlawfulpracticerightistheresponsibilitysystemisimperfect,includingthequalityofaccountingatinformationandfailuretosetupandimplementtheresponsibilitysysteminqualitysupervision.Forexample,thereisnoregulationontheresponsibilityofthesupervisorsifaseriousproblemarisesaftertheapprovalandpublicationofenterprise’sfinancialreportbythesupervisiondepartmentororganization.5.Conclusion:TheRealisticChoiceoftheAccountingSupervisionModeinOurCountryConsideringtheabove-mentionedproblems,Ithinkaccountingsupervisionshouldbestrengthenedinthefollowingaspectsinourcountry.DefinethePrincipalPartofAccountingSupervisionForhistoricalreasonsandbecauseofaccountingpersonnelqualityandprofessionalethics,etouraccountingmanagementsystemisstillgovernment-enforcedtypeinthefuture,whichdeterminestheexistenceofthegovernment-enforcedaccountingsupervisionmode.Underthiskindofmode,theprimaryproblembadlyinneedofsolutionistodefinetheprincipalpartofaccountingsupervision,solvetheproblemsofmulti-supervisionatpresent,andthenimprovethegovernment’sefficiencyofsupervision.Itshouldbemadeclearfirstwhethertheaccountingmanagementorganizationinthefinancialdepartmentorthedepartmentofauditing,theassociationofCPA,orthestockorbanksupervisorycommitteeistheprincipalpartofaccountingsupervision.Suchdepartmentsasindustryandcommerce,tax,People’sBankofChinaconsultrelevantaccountinginformationwhiletheyfulfillworkduty;sostrictlyspeaking,theyunsuitabletobecometheprincipalpartofaccountingsupervision.DefinetheRangeofAccountingSupervisionLearningfromtheexperienceoftheripemarketeconomyofothercountries,ourmaintargetofaccountingsupervisionshouldbeshiftedfromtheprocessofaccountingactivitiestotheresulthoseactivities,namely,supervisingthequalityoftheaccountinginformationintheformoffinancialaccountingreport.Government’sfocusonsupervisingtheresultoftheaccountingactivitycanimprovethesupervisionefficiency.Theprocessoftheaccountingactivitycanbecontrolledaccordingtorelevantregulationsandsystemsbytheaccountingpersonnelofthesupervisionobject.Intermsofthesupervisedorganization,thegovernmentshouldfocusonsupervisingthoseorganizationshavingimportantinfluenceonthepublic’sinterestsandthestate-ownedenterprises.Asforotherorganizations,thegovernmentshouldmakeaccountingstandardsandrelevantlegalsystems,leadingtheseorganizationstooffertrueandentireaccountinginformationinaccordancewiththelaw.ImplementtheSupervisionResponsibilityThesupervisionresponsibilityshouldbeimplementedfromtwoaspects.First,intensifythepunishmentifanyproblemarisesconcerningtheaccountinginformationqualityofthesupervisedobjectinordertoguaranteethereliabilityofaccountinginformation.Thisaspectcanbeimplementedbydetailingsuchrelevantlawsandregulationsas“AccountingLaw”and“CriminalLaw”;Second,setuptheresponsibilitysystemforsupervision,ifaseriousproarisesaftertheapprovalandpublicationofenterprise’sfinancialreportbythesupervisiondepartmentororganization,thesupervisiondepartmentorthepersonnelinvolvedshouldberesponsibleforthefaultandbepunishedtosomedegree.Ourcoun