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一、会计委派制——政府推动、时代要求毋庸置疑,会计委派制是我国政府极力推动的结果,其目的在于规范会计行为、强化会计监督、根治会计信息失真。随着社会主义市场经济的不断发展,国有企业资产所有权与经营权日渐分离,经理人员拥有越来越大的经营自主权,并且完全控制了企业的财务会计系统。在“内部人”控制下,有的企业随意篡改财务会计报告,粉饰企业财务状况、经营成果和资金变动的情况,导致了国有资产大量流失,削弱了国家财经法规的严肃性,误导了国家的宏观调控和微观决策,带来了市场经济秩序的混乱。会计职能弱化,会计监督乏力,会计秩序混乱已经成为滋生腐败的重要源头。
First, the appointment of accounting system - the government to promote the times No doubt, the accountant appointment system is the result of our government strongly promote its purpose is to regulate accounting practices, strengthen accounting supervision, and cure the distortion of accounting information. With the continuous development of the socialist market economy, ownership and management rights of state-owned enterprises are increasingly separated from their management rights. Managers have greater and greater operating autonomy and have full control over the financial accounting system of enterprises. Under the control of “insiders ”, some enterprises arbitrarily tamper with the financial and accounting reports, and gloss over the financial status, operating results and capital changes of the enterprises, resulting in the drastic loss of state-owned assets and the seriousness of the state’s financial laws and regulations and misleading The macro-control and micro-decision-making of the country have brought about chaos in the market economic order. Weakening accounting functions, weak accounting supervision, accounting disorder has become an important source of corruption.