论文部分内容阅读
一、企业实行会计委派制的必要性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,企业厂长、经理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情况,导致国有资产大量流失,削弱了国家财政法规的严肃性,误导了国家的宏观调控和微观决策,带来市场经济秩序的混乱。会计职能弱化,会计监督乏力,会计秩序混乱已成为滋生腐败的源头。另一方面,我国经济体制改革尚未触及诸如产权制度等深层次的根本性问题,社会调控体系和监督体系还不完善,特别是注册会计师尚未发挥真正意义上的经济警察的作用,法律制度建设相对滞后,约束与惩戒力度不够,在一定程度上影响了会计工作的有序性和会计信息的真实性。会计信息失真已成为我国经济生活中不容忽视的社会问题之一。提高会计
I. The Necessity of Implementing Accounting Commission System With the continuous development of the socialist market economy, the ownership and management rights of state-owned enterprises are gradually separated. The plant managers and managers have more and more management autonomy and complete control over the enterprises Financial accounting system. Under the control of “insiders ”, some enterprises arbitrarily tamper with the financial and accounting reports, whitewash the financial status, operating results and changes in capital conditions, resulting in the loss of state assets in large numbers, undermining the seriousness of state financial regulations and misleading the state Macro-control and micro-decision-making bring about chaos in the market economic order. Weak accounting functions, weak accounting supervision, accounting disorder has become the source of corruption. On the other hand, the reform of the economic system in our country has not yet touched upon the fundamental underlying problems such as the property rights system. The social regulatory system and supervision system are still not perfect. In particular, the CPA has not given full play to the role of economic police, Lag, restraint and discipline are not enough, to a certain extent, affected the orderliness of accounting work and the authenticity of accounting information. Accounting information distortion has become one of the social problems in our economic life that can not be ignored. Improve accounting