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首先,从理论上讲,会计工作是为一定的会计主体服务的。当会计人员不属于他所为之工作的那个会计主体时,他能真正地为这个主体服务吗?他能从这个主体的角度出发去考虑工作的利害得失吗?因为“委派制”的核心也就是由外部(比如会计局)向企业派出会计人员,这势必造成工作人员和工作对象的分离,不能充分发挥会计工作应有的作用。 其次,从会计的职能上来说,会计在企业的经营管理过程中发挥着预测、规划、控制、考核,监督等职能作用、实施会计委派制后会计人员的职责就是监督企业,而与
First of all, in theory, accounting work for a certain subject of accounting services. Can an accountant really serve the subject when he does not belong to the accounting body for which he works? Can he consider the pros and cons of work from the subjective point of view? Because the core of the “appointment system” is Accounting staff from the outside (such as the Bureau of Accounting) will be dispatched to the enterprise, which will inevitably result in the separation of staff members and their work counterparts and will not give full play to their due role in accounting work. Second, accounting from the functional point of view, accounting in the operation and management of enterprises play a predictive, planning, control, assessment, supervision and other functions, the implementation of accounting appointments accountant’s responsibility is to supervise the enterprise, and