Accounting management can be described as numerous and varied. But the most important and basic work is summed up in three aspects: first, to supervise accounting information in accordance with the law; second, to improve the quality of Accountants: Third, do well in the construction of accounting management institutions.

These three tasks are interrelated, mutually reinforcing and interrelated. Among them, monitoring the accounting information in accordance with the law is the core work. The other two tasks are derived from this core work. How can we do well in the three tasks in the new situation?

Next, I would like to make some comments.

In the past few years, a prominent problem in accounting work is the abuse of false accounts and serious distortion of accounting information.

Some units and individuals are motivated by interests, take false accounts, provide false financial accounting reports, and make false auditing procedures, so as to achieve the illegal purpose of pferring state assets, evading taxes and whitewashing achievements.

This problem has aroused widespread concern of governments at all levels and from all walks of life.

In order to solve this problem, in recent years, the state has carried out special activities to rectify the order of accounting work and standardized activities of accounting basic work. Since 1998, the State Council has sent inspectors to some state-owned enterprises and national key construction projects, and this year, it has sent some supervisory boards to some state-owned enterprises.

In 1999, one of the purposes of the nine NPC Standing Committee to amend the accounting law is to control the distortion of accounting information by strengthening the construction of accounting law.

Many places have adopted the methods of accounting accreditation, supervision of accounting books, and so on, so as to urge all units to provide true and complete accounting information.

The implementation of these measures began to show positive effects gradually.

The key to strengthening the supervision of accounting information is to carry out the implementation of the accounting law and the unified national accounting system, so that the accounting law and the unified national accounting system can be well implemented in various units. Our financial departments should focus on the following aspects: first, do well in the enforcement of accounting work.

From the content point of view, we should not only check the implementation of the accounting law by all units, but also check the implementation of the national unified accounting system. From the formal point of view, we should do a good job of the temporary, assault and large-scale enforcement inspection in the whole country and the whole region, and do well the regular and institutionalized routine law enforcement inspection.

There are not many staffs in the accounting management organizations in all parts of the country. Therefore, we should carry out law enforcement inspection work in particular to overcome the fear of difficulties, broaden our minds, be good at mobilizing the strength of all sectors of the financial sector and the powers of the various departments and units in the outside world, and, if necessary, entrust accounting firms to conduct law enforcement inspections.

The enforcement of law enforcement must be strict.

We must not be a mere formality. We must never engage in good people. We must combine the director with the people.

In regard to illegal accounting behavior and illegal financial behavior, no matter which unit or whatever person is, it is necessary to uphold equality before the law. In contrast with the provisions of the accounting law and other relevant laws and regulations, administrative penalties shall be imposed on administrative penalties, and administrative sanctions shall be given to administrative sanctions according to law; if a crime is constituted, it must be pferred to judicial organs according to law and must not be tolerated.

Accounting law enforcement inspection must resolutely abide by the law, enforce the law strictly, investigate the law violantly, play the deterrent role of the law, and safeguard the seriousness and unity of the law.

According to the meeting, the implementation of the accounting law will be implemented in the whole region.

For this inspection work, we must pay attention to all aspects of the inspection work. We must mobilize and prepare early, and make sure that the requirements of this inspection work are solid. In particular, we should grasp typical cases and strictly deal with them in accordance with the law so as to play a deterrent and warning role. This will lay a good foundation for the routine inspection work in the future and lay a solid foundation for the in-depth implementation of the accounting law.

Second, establish a system of prosecution and investigation of illegal accounting practices.

In order to detect and investigate illegal accounting behavior in time, the accounting management organizations at all levels should set up posts for accepting illegal accounting practices, provide corresponding personnel, formulate corresponding systems, disclose the ways of receiving accusation to the public, do well in secrecy work, so that all illegal accounting behaviors can be promptly returned to our accounting management institutions and be investigated and dealt with promptly.

Third, guide and help units to establish self-discipline mechanisms to consciously abide by accounting regulations.

On the one hand, every year, several units should be selected in a targeted manner. In accordance with the provisions of the accounting law, we should guide and help these units to establish and implement the internal accounting supervision system, do a good job of demonstration, and set up the internal accounting supervision system of the units within the jurisdiction in order to make sure that they are put into practice and really work.

On the other hand, all localities should combine the investigation of illegal accounting behavior with the help of illegal units to establish and implement the internal accounting supervision system.

In the investigation of illegal accounting behavior, we should do a good job in extending service, guide and help the illegal units to carry out the system construction, and eliminate the recurrence of illegal accounting behavior in the system.

Fourth, formulate implementation measures and supplementary provisions, and implement the provisions of the accounting regulations.

Some provisions of accounting regulations are generally summarized, and practice is developing very fast. New situations and new problems are constantly emerging. Sometimes, some aspects of the existing accounting regulations have not yet been standardized or are not clearly regulated.

In the face of rich and colorful practice activities, we should face the reality that new situations and new problems are emerging. In order to facilitate the operation of all units, we have to face the fact that the overall quality of Accountants in our district is not high enough. In the premise of not violating the basic spirit of the current accounting regulations, we should formulate corresponding implementation measures or supplementary provisions in time, concretely regulate accounting regulations, standardize the aspects that have not been standardized in time, and clearly standardize the areas where the specifications are not clear. This is a basic work of our supervision of accounting information, and is a basic duty of our accounting management department.

We have not done enough work in this area, and now we need to step up it.

All localities should strengthen the investigation and study. The financial departments at the upper and lower levels should strengthen information communication, brainstorm ideas, and concentrate on the work if necessary.

Fifth, actively and steadily carry out the pilot appointment of accounting.

At the meeting, a discussion paper was issued on how to carry out accounting appointing in administrative institutions.

Discipline inspection and supervision departments have been very anxious about this work.

We should operate in accordance with the laws of market economy. We should actively pilot, prudently and prudently, and gradually accumulate experience and improve the system in a small scope. After all the conditions are relatively mature, we will steadily push it forward.

For enterprises to appoint CFO, all localities should continue to operate in accordance with the interim measures adopted by the chief financial officer of the enterprise jointly issued by the general office of the Autonomous Region Party committee and the general office of the autonomous regional people's government.

Two, pay close attention to the quality construction of accountants and improve the overall quality of accounting staff. Accountants are the most active factors in accounting work and the decisive factors in the quality of accounting work. Grasping the quality of Accountants is conducive to ensuring the authenticity and integrity of accounting work and accounting materials, and is conducive to promoting the development of national economy and social progress in an all-round way.

Over the years, under the unified deployment of the Ministry of finance, we have established a basic institutional framework for the quality building of accountants, focusing on improving the quality of accounting information. We have done a lot of work and accumulated some experience.

But the situation is constantly changing and developing. We should also keep pace with the times in grasping the quality of accountants.

At present and even in the future, in the aspect of quality building of accountants, we should focus on the following tasks: first, we should do well in the qualification management of accountants.

To ensure that every person engaged in accounting work really has the ability to work and to meet the qualification standards, all of them must be certified for posts. For those accountants who have illegal accounting practices, the accounting qualification certificate should be revoked in accordance with the law and will not be tolerated.

Second, improve the management of Accountants' Continuing Education and improve the quality of continuing education.

On the one hand, we should do well in the construction of teachers.

Relying solely on the strength of accounting teachers in Institutions of higher learning is far from satisfying the requirements of continuing education for teachers. It should be based on selecting and cultivating excellent talents from the vast number of accountants to make them the basic teachers of continuing education. At the same time, we should give full play to the role of Chinese correspondence schools in continuing education, so that continuing education can better carry out the spirit of integrating theory with practice and play a due role in promoting accounting practice. On the other hand, we should scientifically plan training contents.

For some aspects of training content, we should also organize teaching materials or teaching plan compilation, update knowledge and promote work; in addition, we should gradually improve training methods.

We should change the current practice of individual communication, and increase the training mode of two-way interactive communication for different subjects, especially the modern teaching methods to improve the effect of continuing education.

Third, accelerate the construction of Accountants' professional ethics.

All regions should forge ahead and gradually formulate some professional ethics for accountants who are highly targeted and easy to operate, so as to form a self disciplined mechanism for accountants to observe discipline and abide by the law, so that they can co-operate with accounting regulations and other heteronomy mechanisms, standardize accounting behaviors and promote the steady improvement of accounting information quality.

Three, strive to practise the thought of "Three Represents", and improve the quality of accounting management cadres. At present, our accounting management organization is shouldering a very heavy task. Accounting management faces many new contradictions and new problems. Objectively, we must earnestly implement the requirements of the "Three Represents", deepen the accounting reform, accelerate the innovation of accounting management system, and promote the accounting work to play a better role in promoting the economic development and social progress in our region.

At present, our accounting management institutions should lay stress on the following tasks in implementing the thought of "Three Represents": first, we should further improve our work style and constantly enhance our service awareness.

Our accounting management institutions are facing more than 160 thousand accountants and a large number of accounting units in the region. They serve the more than 160 thousand accounting personnel and the accounting units in the whole region.

How our work attitude, work quality and efficiency are directly related to the vital interests of the vast number of accountants, and involve the initiative, enthusiasm and creativity of the accountants, and whether they can play a proper role in promoting national economic development and social progress.

Therefore, the accounting management institutions at all levels should attach importance to their own basic work construction. In the next two years, we should pay more attention to this aspect, and make sure that the basic work of accounting management is realistically.

Every accounting management cadre should constantly enhance his sense of responsibility, public servant and service consciousness, constantly improve his working style, start from the overall situation, start from minor matters, overcome his irritability, and do everything well, patiently and meticulously, improve efficiency and fulfill his duties, strive to serve the vast number of accountants and units, establish a good image of civil servants in the vast number of accountants and grass-roots units, and truly make our accounting management institutions the home of a large number of accountants.

Second, strict administration according to law, improve the level of law enforcement.

Our accounting management institution is the full-time law enforcement department of the accounting law. It has certain powers of administrative penalties and administrative sanctions.

Market economy is a legal economy, and people's legal awareness has been generally enhanced.

This objectively requires our law enforcement departments to strictly administer the law and improve the level of law enforcement.

The financial departments at all levels should organize the training of the relevant laws and regulations, such as the accounting law, the administrative punishment law, the administrative reconsideration law, the administrative procedure law, the state compensation law, and so on, so that every accountant management cadre and even every financial cadre should be able to understand the law, abide by the law and administer according to law, do not neglect his duty, do not abuse his power, and do not engage in malpractices for selfish ends.

To avoid unnecessary administrative disputes, especially to improve the level of law enforcement, try to avoid losing due to improper enforcement of law in administrative proceedings.

Third, pay attention to political and business learning and improve the ability to serve the people.

At present, with the development of social economy, people's living standard has been improved, their lifestyles have been diversified, and the environment around us has become more complicated.

In order to remain lost in a complex environment, we need to remain sober minded in the face of complex environment.