Discuss the implementation of accounting delegation system in road and bridge construction enterprises?

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Project financial management is the foundation of construction enterprise management. It has a significant impact on the survival and development of enterprises and is the key to sustainable development of enterprises. Therefore, it is necessary to strengthen the project financial management level of enterprises and innovate financial management. Model has become the core issue of enterprise management.

The accounting delegation system is a major breakthrough in reforming the current accounting management system under the market mechanism of macro-control of the scale of capital construction in my country. It is also a major measure to strengthen the supervision mechanism under the conditions of the socialist market economy. , whose purpose is to promote the standardization and institutionalization of accounting work and make accounting information true and complete, thereby maintaining financial discipline, curbing corruption, and ensuring the safety and integrity of corporate assets. Implementing accounting personnel delegation as an advanced corporate financial management model can continuously improve corporate competitiveness by strengthening internal management. This is the need for companies to strengthen management and integrate with international practices.

1. The positive role of construction enterprises in implementing the accounting delegation system

(1) Accounting supervision functions can be fully utilized

The implementation of the accounting delegation system enables financial supervision rights It is relatively separated from the production and management rights and restricts each other, which strengthens the accounting supervision function, standardizes accounting behavior, and makes the accounting supervision function run through the entire process of financial accounting activities. Accountants can dispel concerns, eliminate interference, and act in accordance with the authority granted by accounting regulations, thus effectively maintaining the seriousness of financial disciplines.

(2) It is conducive to the improvement of the fund management system

By establishing a complete fund management system, the enterprise management can effectively control the funds of each project through the appointed agency, thereby Revitalize existing funds, improve the efficiency of the use of funds, eliminate unsafe factors of funds, purify the accounting work environment, enhance the independence of accounting supervision, strengthen the requirements for the quality of accounting personnel, and improve the working status and service quality of accounting personnel.

(3) Effectively guarantee the quality of accounting information

The implementation of the accounting delegation system has changed the role and status of accountants. Accountants are no longer direct accessories of their units and enterprises. Administrative intervention in accounting is excluded. Accountants can avoid the subjective will of accounting unit leaders to the greatest extent in actual work. Overcome the influence of bad social trends and sophistication. Greatly improve the authenticity of accounting information.

(4) It helps to improve the quality of accounting personnel

Implement the accounting delegation system, and use recruitment, examination selection and other forms of competition for appointed accountants. Delegated accountants are required to not only have high business skills, but also have strong comprehensive coordination capabilities. In addition, the appointed accountant has no direct economic interest relationship with the assigned unit. The promotion, transfer, appointment and dismissal of the appointed accountant are all decided by the assigning unit. Unit leaders are not allowed to replace the accountant at will. The status of the accountant has been significantly improved.

II. Effective ways for construction enterprises to implement the accounting delegation system

(1) Establish an accounting personnel accreditation agency

The financial department of the enterprise management shall serve as the enterprise's accounting personnel and establish an accounting delegation work management system, which is responsible for researching and selecting delegates for each grassroots unit, organizing and arranging business training and learning for delegates; regularly convening special meetings for delegates, listening to the work reports of delegates, and studying Solve difficult problems in the work of assigned personnel, and report relevant issues of each unit to company leaders in a timely manner; help assigned personnel establish a normal working environment for financial supervision and protect the legitimate rights and interests of assigned personnel; follow up and investigate to understand the suitability of assigned personnel for their posts, and organize according to regulations Relevant departments conduct regular assessments and propose rewards and punishments, as well as suggestions for renewal and dismissal.

(2) Establish an accounting personnel resource database

The appointing agency should establish personal files for accounting personnel, including professional and technical academic qualifications, assessment, processing and verification of accounting certificates, accounting professional skills Qualification assessment, hiring and dismissal status, rewards and punishments for promotion and transfer, annual work report and annual performance evaluation status, etc.

In addition, the political quality education and professional ethics construction of accounting personnel should also be evaluated and recorded.

(3) Strengthen the construction of the accounting supervision system

Improve the accounting supervision system of the trinity of national supervision, social supervision and internal supervision of enterprises, and make their respective responsibilities clear through the transformation of government functions. responsibilities and give full play to their respective roles.

3. Problems in the implementation of accounting delegation system in construction enterprises

(1) The conflict between the stability and liquidity of appointed accounting personnel

The role of appointed accounting personnel in The unit's financial work plays a role of both service and supervision. This requires them to have corresponding professional knowledge, professional skills, and a certain period of industry training experience. The service hours of assigned accountants should be relatively stable, but in order to ensure fairness and justice in the work, necessary job mobility is required. This requires that the assigned accounting management department must scientifically determine the rotation time according to the different nature of the unit.

(2) Management Issues of Delegated Accounting Personnel

The appointed accounting institution should formulate a reasonable and effective management system. After accepting the assignment, the accounting personnel will be very aware of the work performance evaluation methods and evaluation standards. To a large extent, it determines the effective performance of its capabilities and directly affects the effect of the accounting delegation system.

(3) The quality of appointed accounting personnel needs to be improved

First, business skills need to be improved. Today, the number of accountants who have received formal and systematic accounting education is too small. Their knowledge structure is unreasonable, their cultural quality is low, and their information technology quality is generally low. They cannot meet the requirements for the professional level of accountants in the information age. Second, professional ethics needs to be improved. Although the responsibilities, rights and obligations of delegated accounting are clearly defined, some accountants are affected by bad social trends and sophistication and do not adhere to principles, etc., which restricts the effective implementation of the accounting delegation system.

IV. Issues that construction companies should pay attention to when implementing the accounting delegation system

(1) Strengthen the legal system protection

The implementation of the accounting delegation system can regulate the legal conduct of enterprises operations, prompting them to devote themselves to improving economic benefits and improving resource allocation efficiency. Therefore, it is necessary for us to provide a legal basis for the development of the accounting delegation system. We should formulate national and operable management measures for delegated accounting as soon as possible, and standardize the relationship between dispatched accountants and the units being served in accordance with the law. The responsibilities, authority, obligations and relationship between the posted accountants and the units being served should be stipulated in legal form as soon as possible to provide a healthy social environment with legal basis for the accounting delegation system.

(2) Improve the relevant systems for delegated accounting

In order to ensure the realization of the goals of the accounting delegation system, it is necessary to strengthen the system management of delegated accounting. First, a coordination mechanism should be established between the assigned accountant and the assigned unit. Secondly, the responsibilities and powers of accountants should be clearly assigned and accounting management should be strengthened. At the same time, a specialized delegated accounting management organization should be established and improved. Finally, establish and improve the internal financial management system.

(3) Increase the intensity of business training for assigned accounting personnel

The intensity of business training for assigned accounting personnel should be increased. Accounting personnel stationed in various units must undergo relevant specialized training and pass the assessment before they can take up their posts; and appointed accounting personnel already on the job must also receive regular or irregular training according to the situation.

The appointing agency should actively safeguard the legitimate rights and interests of appointed accountants while strictly requiring appointed accountants to strengthen their own ideological construction and professional quality construction. In addition, the competition mechanism of survival of the fittest should be introduced into the accounting appointment system to improve the efficiency of accounting personnel. Improve the consciousness of one's own quality.

5. Conclusion

The accounting personnel delegation system is a new attempt in the project financial management system under the current market economic situation. Through the establishment and improvement of the checks and balances mechanism, the economic behavior of construction enterprises has been standardized, the enterprises have strengthened the supervision mechanism, avoided the risk of asset loss, and always maintained vitality in the fierce market competition, thereby ensuring that the enterprise embarks on a long-term, comprehensive, stable and A sustainable development path promotes the sound development of the national economy in the direction of high quality and high efficiency.

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