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会计委派制是由上级主管部门或产权所有者向企业委派会计人员,并对他们的任免、调遣、考核、奖惩、工资和福利待遇进行统一管理;委派会计则代表委派部门监督被委派单位的会计行为和经济活动,通过会计核算参与单位内部管理的一种会计人员管理制度。实行会计委派制的目的是规范会计核算,加强会计监督,保证会计信息的真实性。但是,在会计委派制的实践工作中,也暴露出了一些问题,具体有:一是委派会计难以代表委派部门行使监督职能,同时也削弱了会计的财务管理职能;二是委派会计和经营者处于一种信息不对称的地位,委派会计的工作易受企业经营者控制;三是委派会计的报酬不与经营者的经济效益挂钩,难以建立会计人员的有效激励机制;四是有可能挫伤企业经营者的积极性。因此,为了更好地开展会计委派的工作,笔者提出以下几点建议:
Accountant appointment system is the higher authorities or property owners to the accounting staff assigned to the enterprise, and their appointment, removal, assessment, rewards and punishments, wages and benefits under the unified management; Behavioral and economic activities, through the internal accounting accounting management of an accounting personnel management system. The purpose of accounting appointments system is to regulate accounting, strengthen accounting supervision, to ensure the authenticity of accounting information. However, some problems have also been exposed in the practice of accounting appointments, including: First, it is difficult for the delegated accountants to exercise the supervisory function on behalf of the delegated departments and the financial management functions of the accountants. Second, the appointment of accountants and operators In a position of asymmetric information, the assignment of accountants is easily controlled by the business operators; thirdly, the remuneration of the delegated accountants is not linked to the economic benefits of the operators and it is difficult to establish an effective incentive mechanism for the accountants; fourthly, it is possible to dampen the enterprise Manager’s enthusiasm. Therefore, in order to carry out the appointment of accounting work better, the author made the following suggestions: