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Dołączył: 21 Lut 2011
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Wysłany: Nie 7:58, 29 Maj 2011 Temat postu: MBT schuhe preise hgg ruw xuwg mnu |
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How to deal with grassroots units Statistics and the relationship between accounting
grassroots units; statistics; accounting; relations; treatment Statistics and accounting work for the community to provide economic information are the function of the state and the sector, investment , creditors grasp the social and economic development, sources of information to predict the decision-making channels. Currently, the basic units in the statistical relationship between work and the handling of accounting there are more problems: contents and methods of work independently, data duplication and waste of resources; some information is false, mutual verification of the difficulties and so on. Statistical work in grassroots units to do a good job with the accounting work to meet the needs of the parties to the face of economic information to ensure the quality of the information, there will properly handle the statistical relationship between work and accounting work to improve the management level of grass-roots units. This paper from China Union [link widoczny dla zalogowanych] collected. A grass-roots units in Statistics and accounting problems statistical work, and in some grass-roots units, particularly state-owned large and medium-sized enterprises, the statistics department and a dedicated full-time statisticians have a clear statistical work flow, improve data collection and statistics reporting system. True and reliable statistical results, and can handle the statistical relationship between work and accounting work. Some grass-roots units, particularly in the small grass-roots units, lack of attention to statistical work, and understand the importance of statistical work. Statistical information on the arrangement, collection, collation, reporting procedures exist in name only, just to meet the submit statistical reports, the statistics simple. Piece of statistical data is only temporary, data acquisition free,[link widoczny dla zalogowanych], with no verifiable basis. Statistical staff of these grassroots units and more part-time, full-time less, and frequently replaced. With the development of market economy, the reform at the grassroots level, reorganization, adjustment, statistical agencies and positions directly affected by the impact. The new grass-roots units, ownership diversification, management methods and management models vary little to set up independent statistical agency, with statisticians. Statistical report by the accountants or other department staff on behalf of the filling on behalf of the newspaper. Statistical indicators calculated difficult to complete in accordance with the provisions of the statistical system, resulting in more errors of statistical data, the authenticity of difference, not to mention the survey, statistical analysis and forecasting, to provide statistical advice, and to exercise statistical supervision. Statistical information on basic units of false, misleading statistical information users, a direct impact on the global economic work. Basic units of accounting work, because there are strict constraints accounting standards and accounting system, while a tax, audit and other administrative departments of the monitoring mechanism, compared with more standardized. Accounting is an important part of economic management,[link widoczny dla zalogowanych], is the main currency unit of measurement,[link widoczny dla zalogowanych], the use of specialized methods and procedures of each unit of economic activity accounted for and supervision, aimed at improving economic efficiency and provide economic information management behavior. Any accounting errors, will affect the grass-roots units to carry out the normal production and operation management. Accounting work in grassroots units of personnel, appointment qualification, job training, job classification,[link widoczny dla zalogowanych], to have a standardized management system. Specific accounting processes have a clear job content, there are strict procedures. Audit notes, fill in the certificate, the registration books until the preparation of financial statements, inter-related, interdependent, mutual containment. Data is correct or not, you can check in time. Basic units of the management of external and internal managers to grasp the main production and management accounting information through the state. Grassroots units Statistics and accounting management system, responsibilities, and supervision mechanism of the differences, so the two are separated. Two indicators and data collection have their own measurement methods. The same data collection, have their own procedures, resulting in manpower and material waste. Some statisticians do not understand basic units of accounting, do not understand the meaning of the account can not be a strict accounting procedures of the accounting information into the required statistical information. Results of the work the two sides do not communicate,[link widoczny dla zalogowanych], so that information resources are not fully utilized. Accounting work in grassroots units, some accountants do not understand statistics, the lack of statistics, analysis, problem-solving skills, stay in the financial statements only on the task. Can not use accounting information in accordance with the statistical methods to predict the decision-making. Second, the coordination of statistical work in grassroots units working relationship with the accounting basis Statistics and Accounting with the same theoretical basis, are the basic unit of production and operation of state and described the number of results, with common sources of information, mutual integration of the two field conditions: (a) the acquisition of information statistics and accounting work is primarily measured in monetary units, the business activities of the grassroots units comprehensive reflection, provide a lot of value terms. Value of information statistics and accounting data, and are derived from, dependent on the accounting books of the original documents and records. Physical quantity and the amount of labor in the indicators, but also needs to draw on the original statistical data. It can be seen, statistical information and accounting work to provide each other, are closely related. (B) the use of accounting methods accounting is done through the assets, liabilities, equity, income, expenses, profit for the six major accounting elements. The first three elements of accounting to reflect the grassroots units from the static distribution of assets and sources of channel, which is the point in the index statistics. Elements of the last three accounting reflect the basic units from the dynamic flow of funds, which is the period of statistical indicators. Statistical indicators and time point in the index during the time shown in the characteristics and the calculation method used in the analysis, in the accounting application is fully on. Professional Accounting in particular management accounting in a number of forecasts, decision-making, control analysis, the probability of the overall budget in the budget and standard cost variance analysis, and factor analysis method statistical indicators, statistical methods are comprehensive and systematic in the use of accounting. (C) of the work and staffing statistics and accounting result of the work, all kinds of bills, vouchers, ledgers, account books, the records are of primary production and operation status of the number of units reflect: the distribution of various forms and percentage of assets; needed to repay short-term debt situation; gains a certain period and the amount of various expenses and so on. Again, these are the other economic information management activities of the original basis. The close relationship between statistical accounting, accounting of convergence and collaboration at the grassroots level units accounting personnel who serve part-time accounting statistics or statistics, no doubt deepened the understanding of the work of each other and promote the unity of the operation.
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