The difference between an accounting supervisor and the head of an accounting institution and the he

I guess you are taking the accounting and financial regulations and professional ethics, in fact, it is very simple, the accounting supervisor is only in the enterprise with an accounting organization, but not all companies and enterprises set up accounting institutions, but there are accounting departments, if there is no accounting agency, then the accounting department is in charge of the accounting institution, if there is that, the accounting supervisor, in fact, the right is the same, the person in charge of the unit is of course the CEO or the chairman of the board of directors.

The difference between the person in charge of accounting work and the person in charge of accounting institutions is:The person in charge of accounting work is the superior leader of the accounting department, and the person in charge of the accounting institution is the leader of the accounting department.

Accounting Supervisor, also known as Treasurer. It refers to the person in charge of the accounting institution of the unit or the technical person in charge of the accounting work of the unit, and is the specific leader and organizer of the accounting work of the unit.

The main responsibilities of an accounting supervisor are:Comply with national laws and regulations and formulate corporate financial systems. Specifically lead the financial accounting work of the enterprise, and regularly study, arrange, inspect and summarize the financial accounting work.

It is necessary to actively publicize and strictly abide by financial and economic discipline and various rules and regulations.

It is necessary to closely integrate professional accounting with operation and management, and constantly improve the work of financial accounting. Organize the formulation of various financial accounting systems of the unit, and supervise their implementation. According to the "General Principles of Enterprise Finance" and the "Accounting Standards for Business Enterprises", combined with the characteristics of the production and operation of the enterprise, formulate various financial accounting systems suitable for the enterprise, and <>

It is necessary to implement the principle of economic accounting in order to improve economic efficiency. It is necessary to inspect the implementation of various systems at all times, and to stop and correct any violations of financial and economic discipline and the financial accounting system in a timely manner, and report major problems to the leaders or relevant departments. It is necessary to sum up experience in a timely manner and constantly revise and improve the various financial and accounting systems of the enterprise.

The difference between the person in charge of finance and the person in charge of the accounting institution is as follows:

1. The nature of the work is different

The person in charge of finance belongs to the category of administrative management, mainly some transactional work. The personnel department is responsible for the decision-making of hospitality leaders.

The person in charge of the accounting institution includes strategic work and transactional work, and approves the organization and leadership of the accounting institution or accounting personnel to carry out accounting and exercise accounting supervision in accordance with the law.

2. Different responsibilities

The person in charge of finance is responsible for the unified management of the property and materials of the unit, conducts a property inventory once a year, and improves the system of safekeeping, receiving, maintaining, compensating, scrapping, reporting losses and personnel transfer and handover, so as to ensure that the accounts are consistent.

The person in charge of the accounting institution is responsible for organizing the preparation of the fund-raising plan and the use plan of the unit, and organizing the implementation. The fund-raising plan and the use plan should be combined with the unit's business and business decision-making, as well as production, operation, sales, labor, technical measures and other plans, on an annual, quarterly and monthly basis, and according to the economic accounting responsibility system of the enterprise, the plan indicators will be decomposed and implemented, and the implementation will be supervised. According to the requirements of production and operation development and saving funds, organize relevant personnel, reasonably approve the quota of funds, strengthen the management of the use of funds, and improve the effect of the use of funds.

According to the requirements of the combination of management and the centralized and hierarchical management of funds, formulate the implementation measures for fund management and accounting, and organize relevant departments to implement them.

3. The assessment content is different

The person in charge of finance mainly assesses whether he can conscientiously implement the constitution, laws and decrees of the country, whether he has the moral character that the staff should have, whether he has the professional skills to do his job well, and whether he has the necessary cultural knowledge and practical work ability.

The person in charge of the accounting institution mainly assesses the attendance, academic performance and work attitude, and the quantity, quality and efficiency of the tasks completed.

4. The work content is different

The person in charge of finance mainly formulates and revises the organizational structure of authority and functional responsibility, and establishes a dual-track, mutual, vertical and horizontal information exchange system. ** Plan for staff input and anticipate required management policies and plans for staff needs.

Staffing and use: that is, according to the needs of the work, the staff are recruited, deployed, assessed, rewarded and punished, and placed. Assist staff to continuously improve their personal work capabilities, and conduct pre-service training and on-the-job training.

The responsible persons of accounting institutions mainly follow the principle of distribution according to work, and do a good job in grading and upgrading the salaries of their staff and in carrying out various insurance benefits. Through various educational methods, we should enhance the ideological and political consciousness of the staff and stimulate their enthusiasm and creativity. Summarize and evaluate the work situation and procedures in order to improve the management work.

Encyclopedia - Head of Finance.

Encyclopedia - Head of Accounting Agency.

The person in charge of accounting work is the superior of the accounting department, and the person in charge of the accounting institution is the leader of the accounting department.

Accounting institutions generally refer to accounting firms, that is, certified public accountants.

Professional bodies that serve. Certified Public Accountant (CPA) is engaged in accounting services such as audit and audit, asset appraisal, and company liquidation. The head of an accounting institution, such as the director of an accounting firm, is generally elected by a self-employed or cooperative or partnership certified public accountant.

The main responsibilities are to manage the accounting firm, engage in accounting professional activities on behalf of the firm, and sign agreements with external parties.

The person in charge of accounting work is an economic organization, an agency or a social organization.

One of the heads of the accounting department, such as the Chief Financial Officer, Finance Manager, or Accounting Supervisor. All in accordance with the Accounting Act

Set up an enterprise, private non-enterprise or non-** organization for financial accounting.

NGOs), ** departments, etc., should set up a financial department, hire accountants with professional qualifications to conduct accounting and accounting, and report the financial status to specific relevant objects such as investors and tax bureaus. The person in charge of these accounting departments is called the person in charge of accounting. The person in charge of accounting work shall be appointed by the board of directors, the board of directors or the person in charge of the institution with professional qualifications to manage the personnel of the accounting department and its work, and report to the person in charge of the institution.

<> the difference between the person in charge of an accounting institution and the person in charge of accounting is mainly the scope of employment, and the person in charge of an accounting institution refers to the person appointed by the unit that has set up an accounting institution to be fully responsible for the work of the institution; Accounting supervisor refers to a person who exercises the authority of the person in charge of an accounting organization in other organizational units that do not have an accounting organization but only have full-time accounting personnel.

Accounting supervisors and persons in charge of accounting institutions are also responsible for the overall organization and leadership of all accounting work of the unit, and then formulate the financial accounting system and specific methods of the unit in accordance with the unified financial system and the actual situation of the unit, and are responsible for organizing the preparation of the unit's budget and financial revenue and expenditure plan, checking the budget implementation, and finally responsible for reviewing the reported financial accounting statements and materials, and doing a good job in the year-end final accounts.

An accountant is not a professional and technical position, nor is it the head of an accounting institution or a supervisor of the accounting system, but an administrative position. The person in charge of finance refers to the person who is generally the chief financial officer and is fully responsible for the financial management, accounting and supervision of the company. The chief accountant is a member of the leadership of the unit and an administrative deputy, which is different from the person in charge of the internal financial and accounting institution of the unit, and is different from the general accounting personnel, and must meet certain qualifications.

For example, after obtaining the professional and technical qualification of an accountant, the time in charge of the financial accounting work of a unit or an important aspect within the unit shall not be less than 3 years.

The person in charge of finance must have the qualification of an accountant, and have been engaged in accounting work for many years, have rich experience, have certain management ability, and participate in the company's major matters and production and operation decisions.

The scope and affairs are different, the accounting supervisor is the person in charge of the accounting organization of the unit, and the financial supervisor is generally the supervisor of the financial work of a unit, so the accounting supervisor will be more professional and specific, and the scope of responsibilities of the financial supervisor is larger. The responsibilities of the treasurer are: to designate the company's accounting system; Organize and lead the work of the finance and accounting department; Acting as a financial management assistant to senior management; Strengthen day-to-day financial management and cost control; timely payment of taxes; Conduct regular property inventory; Do a good job in human resource management of the finance department.

The responsibilities of the accounting supervisor are: to formulate the financial system of the enterprise in accordance with national laws and regulations; Organize the preparation of funds, and do a good job in saving resources and opening up flows; Supervise managers to pay taxes in full; Organize analytical activities and participate in business decision-making; Participate in contract review and safeguard the interests of the enterprise; Submit financial reports and report on financial work; Organize the study of accounting personnel, evaluate and deploy accounting personnel.

The difference between the person in charge of accounting work and the person in charge of the accounting institution is the different job grades.

First of all, the person in charge of accounting work is the superior leader of the accounting department, for example, the general manager is the person in charge of the enterprise, and the deputy general manager in charge of financial work is the person in charge of accounting work. The person in charge of the accounting institution is the leader of the accounting department, for example, the head of the financial section is the person in charge of the accounting institution, who directly manages the internal affairs of the accounting and is the person in charge of the direct nature.

Therefore, judging from the above situation, the person in charge of accounting work is the superior leader of the person in charge of the accounting institution, and the position level is higher than that of the person in charge of the accounting institution. However, the accounting supervisor and the person in charge of the accounting institution have the responsibility to lead the entire accounting work of the unit.

Benefits of Studying Accounting:

1. Great development potential and high salary opportunities. Those who know the accounting profession should know that this is a job that is more popular the older you get, and employers value work experience when recruiting. This has led to a situation where secondary school students have experience and college students have no experience, and there is a high probability that the former will be admitted.

From the current point of view, there is a lot of potential for the development of accounting practitioners, and the stronger the ability, the easier it is to get development.

2. Wide range of employment. In a sense, accounting is a tool discipline that will be involved in all walks of life, and the main destination for students after graduation is the financial department, which is also a position set up by every company.

3. High status in the company. For the accountants of many enterprises, their jobs are very stable, and they are responsible for payroll, benefits or bonuses, etc., and even some private projects will pass through the hands of accountants.

The person in charge of the accounting institution and the person in charge of accounting or the person in charge of finance are all middle-level supervisors, and the chief accountant and the chief financial officer are equivalent to the vice presidents.

The person in charge of the accounting institution (accounting supervisor): It is a middle-level leader who is specifically responsible for accounting work in a unit. In the case of a separate accounting institution, the person in charge is the person in charge of the accounting institution, such as the director of the finance department and the chief of the finance section; In the case where an accountant and a copywriter is appointed in the relevant organization instead of a separate accounting organization, the person in charge is the person in charge.

The Law of the People's Republic of China on Filial Piety stipulates that: "Those who serve as the person in charge of the accounting institution (accounting supervisor) of the unit shall, in addition to obtaining the accounting qualification certificate, also have the professional and technical qualifications of an accountant or above or have been engaged in accounting work for more than 3 years. ”

Accounting supervisor (financial supervisor): refers to the person in charge of the accounting organization of the unit or the technical person in charge of the accounting work of the unit, and is the specific leader and organizer of the accounting work of the unit. Job Title: Competent Accountant or Financial Manager or Chief Accountant.