改進(jìn)小企業(yè)代理記賬現(xiàn)狀的外部方面的對策
(1) 隨著濟(jì)南代理記賬公司從業(yè)人員的增加,可考慮在增加人員的職稱上設(shè)置一個合理比例,即在質(zhì)上有更多的規(guī)定,以保證一個會計師有充沛的精力對其他從業(yè)人員進(jìn)行必要的業(yè)務(wù)指導(dǎo)。使代理記賬公司雇用素質(zhì)較低但又符合條件的從業(yè)人員在制度上來進(jìn)行競爭的行為無法實(shí)現(xiàn)。
with the increase of jinan bookkeeping agency company employees, can consider to increase staff's title is set on a reasonable proportion, which has more of the provisions on quality, to ensure that an accountant has abundant energy necessary business guidance to other employees.The bookkeeping agency company hire quality is low, but qualified practitioners compete behavior cannot be achieved in the system.
(2) 為了提高濟(jì)南代理記賬公司的服務(wù)質(zhì)量,可考慮將為委托方建立、健全會計監(jiān)督制度實(shí)、行會計監(jiān)督、定期披露由財務(wù)報表生成的信息等制度納入 《辦法》之中。
in order to improve the quality of service of bookkeeping agency company jinan, can consider to clients establish and improve the system of accounting supervision, accounting supervision, disclosure of information generated by the financial statements on a regular basis such as system built into the "method".
改進(jìn)小企業(yè)代理記賬現(xiàn)狀的內(nèi)部方面的對策
To improve the present situation of small business bookkeeping agency internal aspects of the countermeasures
1、加強(qiáng)控制,規(guī)范操作( strengthen control, standardize the operation)
首先,濟(jì)南代理記賬公司業(yè)務(wù)必須要建立代理記賬單位內(nèi)部財務(wù)管理制度和委托單位財務(wù)管理制度,因?yàn)榇碛涃~不同于企業(yè)自身的財務(wù)管理體系記賬,制度管理也與內(nèi)部財務(wù)管理有所區(qū)別,在堅持以 《會計法》、 《企業(yè)會計準(zhǔn)則》和其他有關(guān)法律制度為依據(jù)的基礎(chǔ)上,代理記賬要嚴(yán)格規(guī)范對客戶財務(wù)信息的保密制度。
jinan bookkeeping agency business must establish bookkeeping agency unit commissioned by internal financial management system and financial management system, because the bookkeeping agency is different from the enterprise's own financial management system of charge to an account, system management and internal financial management, also in adhering to the "accounting law", "accounting standard for business enterprises" and other relevant legal system as the basis, on the basis of bookkeeping agency to strictly regulate financial information confidentiality system to customers.
2、強(qiáng)化內(nèi)部管理,加強(qiáng)風(fēng)險防范措施,建立健全質(zhì)量控制制度( strengthen internal management, strengthen risk prevention measures, set up a sound system of quality control)
對于委托單位來說,濟(jì)南代理記賬公司必須強(qiáng)調(diào)其提供的會計信息應(yīng)該是真實(shí)有效的,為了防止出現(xiàn)核算糾紛,必須要在代理記賬之前,與委托人簽署詳細(xì)的代理記賬合同,以便對會計資料進(jìn)行法律性質(zhì)的核對。
For authorized agencies, jinan bookkeeping agency company must emphasize its provide accounting information should be real and effective, in order to prevent accounting disputes, must before acting book-keeping, detailed account service contract with the client, so that the legal nature of the accounting data to check.
3、加強(qiáng)對代理記賬人員的管理(Strengthen the management of account service personnel)
第一,代理記賬會計人員應(yīng)樹立正確的價值觀,提高道德規(guī)范意識,并具備客觀、正直、保密、獨(dú)立的業(yè)務(wù)能力與道德自律,并將誠信放在業(yè)務(wù)的首位,一名優(yōu)秀的代理記賬會計人員不僅應(yīng)具備專業(yè)化知識,還應(yīng)有基本的職業(yè)道德水平,嚴(yán)格規(guī)范自身行為,遵守職責(zé),保障會計工作質(zhì)量。
First, bookkeeping agency accounting personnel should set up the correct values, improve ethical consciousness, and with the objectivity, integrity, confidentiality, independent ability and moral self-discipline, and put good faith in the business of the first place, a good bookkeeping agency accounting personnel should not only possess professional knowledge, also should have the basic professional ethics level, strictly regulate their own behavior, abide by the responsibility and guarantee the quality of the accounting work.
第二,加強(qiáng)會計人員的繼續(xù)教育對提高會計人員的素質(zhì)具有重要作用,通過對會計從業(yè)人員的繼續(xù)教育,能有效提高業(yè)務(wù)能力與職業(yè)道德水平,以更好地適應(yīng)經(jīng)濟(jì)發(fā)展的全新要求。通過加強(qiáng)對會計人員的培訓(xùn),能有效提高濟(jì)南代理記賬公司行業(yè)的整體素質(zhì),以不斷更新知識,擴(kuò)大會計隊伍。
Second, strengthen the accounting personnel to continue education plays an important role in improving the quality of accounting personnel, through to the accounting personnel to continue education, can effectively improve the level of business capabilities and professional ethics, in order to better adapt to the new requirements of economic development.By strengthening the training of accounting personnel, can effectively improve the overall quality of the industry, bookkeeping agency company jinan to constantly update knowledge, expand the accounting team.
第三,提高多元化教育及高層次教育。由于代理記賬會計人員的學(xué)歷參差不齊,這必然對工作質(zhì)量產(chǎn)生影響,因此要加強(qiáng)對從業(yè)人員的學(xué)歷再教育。高等會計教育的水平與會計人員的工作質(zhì)量與素質(zhì)密切相關(guān),并對社會經(jīng)濟(jì)發(fā)展產(chǎn)生影響。
Third, improve the diversified education and higher education.Due to the bookkeeping agency accounting personnel education is uneven, it inevitably has the influence on quality of work, so to strengthen the education of staff re-education.Higher accounting education level and work quality is closely related to the quality of accountants, and impact on social and economic development.
4、充分運(yùn)用現(xiàn)代信息技術(shù),促進(jìn)代理記賬行業(yè)發(fā)展(fully using the modern information technology, promote the development of bookkeeping agency business)
目前我國會計電算化已經(jīng)相當(dāng)普及,很多代理記賬機(jī)構(gòu)借助財務(wù)軟件處理業(yè)務(wù),與傳統(tǒng)手工做賬相比,會計電算化大大提高了財務(wù)人員的工作效率。由于大多數(shù)代理記賬機(jī)構(gòu)使用的是單機(jī)版的財務(wù)軟件,這就使得業(yè)務(wù)只能在固定的場所進(jìn)行,使得代理記賬業(yè)務(wù)的發(fā)展受到地域限制,代理記賬機(jī)構(gòu)與客戶之間的信息同步難以實(shí)現(xiàn)。
At present our country accounting computerization has been very popular, many agency bookkeeping institutions with financial software processing business, compared with the traditional manual accounting, accounting computerization has greatly increased the financial personnel's work efficiency.Because most of the bookkeeping agency institutions are using the stand-alone version of financial software, which makes the business can only be carried out at a fixed, make bookkeeping agency business development is limited by region, bookkeeping agency institutions and customer information between synchronization difficult to achieve.
濟(jì)南代理記賬公司:http://www.chnew.cn