论文部分内容阅读
探索会计管理体制的出路,是近年来会计界讨论的热点之一。一些人从当前会计核算普遍存在的核算不实、监督不力、会计权益不保的现状出发,主张会计应从企业中分离出来,即实行“会计独立”,由国家专司会计管理的机构进行垂直管理。对此,笔者不敢苟同。会计管理体制改革是一项复杂的系统工程,与其外部环境存在着千丝万缕的联系。不能因为会计监督不力、会计权益缺乏保障,就把会计机构从企业中分离出来,超然于企业而独立存在。其理由是: 一、从会计的产生和发展来看。会计始终与生产经营活动相联系。无论是古代的业主会计,还是当今的现代会计;无论是西方式会计,还是中国的传统会计,都是如此。从来没有独立于生产经
Exploring the way out of the accounting management system is one of the hot topics discussed by the accounting circles in recent years. Some people from the current accounting ubiquity of the accounting is not real, supervision is ineffective, accounting rights and interests of the status quo, advocating accounting should be separated from the enterprise, that is, the implementation of “accounting independence” by the national specialist accounting management of vertical management . In this regard, I do not agree. Accounting management system reform is a complex systematic project, with its external environment are inextricably linked. Can not because of poor accounting supervision, lack of protection of accounting rights, put the accounting agencies separated from the enterprise, detached exist in the enterprise. The reasons are: First, from the emergence and development of accounting point of view. Accounting is always associated with production and business activities. Both the ancient owners accounting, or today’s modern accounting; whether it is Western-style accounting, or traditional Chinese accounting, are the case. Never independent of production