会计英语论文.doc

1、The Evaluation and Analysis of the Accounting Supervision Mode Based on the Accounting Management System Abstract: The accounting supervision mode of a country is determined by, and in turn, acts on the ccounting management system and reflects the accounting management system. As far as our country

2、is oncerned, the accounting management system is forced by the government, which determines that the current ccountant supervision mode is the government-enforced. This paper starts from the relationship between the ccounting management system and the accounting supervision mode, and focuses on anal

3、yzing the problems in he current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality. Key words: accounting management system accounting supe

4、rvision mode government-enforced mode1. Introduction It is widely recognized that as a kind of important social resources, accounting information plays important roles in promoting the rational distribution of social resource, strengthening enterprises management and administration and serving for c

5、ountry s macro controls. However, the roles depend on the accounting information quality. In the current society, according to international and domestic situations, the accounting information quality is worrying. Many people blame it on accountants and certified public accountant (CPA), leading to

6、the so-called “ accountant s credibility crisis” . The author thinks accounting credibility is no doubt one of the important factors that the quality of accounting information builds on, but a rational accounting supervision mode is the main factor that guarantees the quality of the accounting infor

7、mation. For this reason, this paper will start from explaining the relationship between the accounting management system and the accounting supervision mode and focus on analyzing the problems in the current accounting supervision mode of our country in an effort to construct a rational accounting s

8、upervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality. 2. The Accounting Management System and the Accounting Supervision Mode 2.1 The Accounting Management System The accounting management system is an organizational system by which a

9、 country or region defines its organizational forms of the management through accounting, divides the duty and authority of the managementthrough accounting, sets up the organizations and defines accounting personnel s identities. The accounting management system is determined by the social environm

10、ent, especially the economic system. All over the world, the accounting management system can be divided into three kinds: (1) The association-oriented management system whose characteristic is: The non-governmental accounting organizations are in charge of the accounting affairs of the whole countr

11、y, including setting up accounting rules, organizing the academic research, implementing the accounting supervision, etc., as the administrative staff of the economic organization accounting personnel are only responsible for the administration leader of their organization; (2) Government-oriented m

12、anagement system whose characteristic is: The government takes charge of country accounting affairs, while the non-governmental accounting organizations put forward the suggestions on the government s accounting policy; the accounting goal is to safeguard government s interests and guarantee the sta

13、te revenues; and accounting personnel are only responsible for their organization; (3) Government-enforced management system, whose characteristic is: The government takes charge of country accounting affairs, making a uniform accounting system, emphasizing the accounting personnel s responsibilitie

14、s for the country; the accounting supervision relies mainly on the country; the academic research is restricted by government to a great extent.2.2 The Accounting Supervision Mode Accounting supervision refers to the re-supervision and re-management, by the principal part of the accounting supervisi

15、on, the process and result of accounting activities performed by supervised organizations. Substantively, it is a kind of management activities. According to the different principal parts, accounting supervision can be divided into three kinds of supervision: the government supervision, the industry

16、 self-disciplined supervision and enterprise supervision. These three kinds of accounting supervision modes complement and interact with each other, forming the accounting supervision mode of a country. According to the different operating mechanisms of supervision, three kinds of concrete modes are

17、 included: (1) The industry self-disciplined supervision mode whose characteristic is: The association of CPA supervises its business and the government just punishes the activities against law and discipline; On one hand enterprises are supervised by the association of CPA, on the other hand superv

18、ision involves company s administration structure; (2) The government-oriented supervision mode whose characteristic is: emphasizing the government s dominant role in the accounting supervision modes with the purpose of revising the deficiency of the market mechanism; the industry supervision is con

19、ducted by the association; enterprises supervise involves company s administration structure; (3) The government-enforced supervision mode whose characteristic is:emphasizing the uniqueness of government accounting supervision, while the industry supervision and enterprises supervision are the exten

20、sion or continuation of a governmental supervision.2.3 Relationship between the Accounting Management System and the Accounting Supervision ModeThe accounting supervision mode is an important component of the accounting management system. The country accounting management system determines the accou

21、nting supervision mode. In a country with the association-oriented accounting management system, the industry self-disciplined supervision mode is adopted; in a country with the government-oriented accounting management system, the mode of government-oriented supervision is adopted; in a country wit

22、h the government-enforced accounting management system, the mode of government-enforced supervision is adopted. The accounting supervision mode of a country acts on the accounting management system and reflects the accounting management system. The accounting management system is determined by the s

23、ocial environment, especially economic environment, so when the social environment of one country, especially economic environment changes, it will lead to the change in its accounting supervision mode, and even the further reform in the accounting management system.3. Appraisal of Different Supervi

24、sion Modes 3.1 The Industry Self-disciplined Supervision Mode The industry self-disciplined supervision mode means that the association of CPA sets up a set of self-disciplined supervision mechanism to supervise the CPAs independence and auditing quality. The advantage of this mode lies in being abl

25、e to prevent the government department from over-supervising the business, increasing the control cost of the whole society, and malfunction. Its shortcoming lies in: It is apt to cause indulgence in market accounting supervision, thus to cause market failure. This kind of mode indicates that in suc

26、h an extremely complicated current market economy the supervision turns out to be useless only relying on one of the principal parts of accounting supervision, and to be failure in the optimum disposition of resources. 3.2 Government-oriented Supervision Mode Based on the effective contract arrangem

27、ent between the government and the market and focusing on market accounting supervision, the government-oriented accounting supervision emphasizes the government s leading role in supervising market, The advantages of this kind of mode lie in being able to operate based on the market mechanism, give

28、 play to the role of market mechanism in distribution resources, and prevent the market-failure. Its shortcomings lie in the difficulty of defining the range of government accounting supervision and that of market accounting supervision, and the probability to cause the government s or the market s

29、failure. 3.3 Government-enforced Supervision Mode In government-enforced accounting supervision, supervision is mainly conducted by the government and market supervision exists in the form of the association of CPA, but the association is a department or the one attached to a department in the gover

30、nment rather than an actual market supervisor. Its advantage lies in the status independence of the supervisee, with legal authority and the force to punish the illegal supervisees in accordance with the law. Its shortcoming lies in over-emphasizing the government s function, and consequently being

31、unfavorable to giving play to the role of market mechanism, eventually resulting in the government-failure.4. The Problems Existing in the Current Accounting Supervision Mode of Our Country As regards our country, the accounting management system belongs to government-enforced type, which has decide

32、d the current accounting supervision mode, that is, the mode of government-enforced supervision. However, some problems exist in the mode as follows: 4.1 Uncertainty in the Principal Part of Accounting Supervision Which departments should be responsible for carrying out the accounting supervision? T

33、he departments such as finance, auditing, tax, People s Bank of China, the industry and commerce (including government s authorized organizations) and the organizations such as the government s accredited boards of supervisors to the state-owned enterprises and the financial institutions, etc. are l

34、egally entitled to fulfill their duties of supervision through the accounting information of the organization concerned. It is obvious that the essence of government accounting supervision is the multi-supervision. However, two problems exist in the mode of multi-supervision. First, the duties of ev

35、ery department (organization) overlap and therefore are dissimilated so that the primary departments of supervision and the secondary ones are mixed and as a result, it is hard for the concerned departments to coordinate smoothly. Eventually the supervision will become ineffective. Second, the effic

36、iency of the government s supervision becomes low so that lawbreakers bear the idea of leaving things to chance andinevitably the unlawful practice in the accounting field is encouraged. 4.2 Ambiguity in the Range of Governmental Accounting Supervision Two questions should be discussed: What does th

37、e governmental accounting supervision mainly involve? And what organizations should be supervised? In the countries with the ripe market economy, it is widely accepted that the main target supervised is the result of activities performed by the supervised objects, namely, supervising the quality of

38、the accounting information in the form of financial accounting reports. On the other hand, in terms of the supervised organization, it falls into two categories: One is the organization having important influence on the public s interests, and the other is the state-owned organization. To other orga

39、nizations, supervision is mainly implemented by making accounting standards and relevant legal systems so as to urge these organizations to offer true, entire accounting information in accordance with the law. In our country, the government s accounting supervision is mainly the process of the accou

40、nting activity of the supervision object, with the focus on the accounting materials, the methods to deal with accounting materials, and accounting personnel who are responsible for producing and providing accounting information, because they are all important factors in influencing accounting infor

41、mation quality. Standardizing and controlling the process in which the accounting information is produced help to improve accounting information quality. But considering the economic business is becoming more complicated, the cart will be put before the horse the supervision efficiency and effective

42、ness will be weakened if only focusing on supervising the process of the accounting activity, neglecting the supervision of the result of the accounting activity. According to the “ Accounting Law” and the systems concerned, all the accounting information in all the organizations in our country is s

43、upervised by the government. Those organizations include government organs, social organizations, companies, enterprises, public institutions and other organizations. The wide supervised range makes the government unable to do what it wishes, and the effective accounting supervision difficult. Even

44、if the government manages to do it, the cost will be too high, and when accounting information is distorted, the government will be charged with its deficiency in supervision.4.3 Responsibility of the Governmental Accounting Supervision Is Not Implemented An important reason why the government fails

45、 to do its best in supervision and puts unlawful practice right is that the responsibility system is imperfect, including the quality of accounting information and failure to set up and implement the responsibility system in quality supervision. For example, there is no regulation on the responsibil

46、ity of the supervisors if a serious problem arises after the approval and publication of enterprise s financial report by the supervision department or organization. 5. Conclusion: The Realistic Choice of the Accounting Supervision Mode in Our Country Considering the above-mentioned problems, I thin

47、k accounting supervision should be strengthened in the following aspects in our country. 5.1 Define the Principal Part of Accounting Supervision For historical reasons and because of accounting personnel quality and professional ethics, etc., our accounting management system is still government-enfo

48、rced type in the future, which determines the existence of the government-enforced accounting supervision mode. Under this kind of mode, the primary problem badly in need of solution is to define the principal part of accounting supervision, solve the problems of multi-supervision at present, and th

49、en improve the government s efficiency of supervision. It should be made clear first whether the accountingmanagement organization in the financial department or the department of auditing, the association of CPA, or the stock or bank supervisory committee is the principal part of accounting supervision. Such departments as industry and co