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会计委派制是改革开放和社会主义市场经济所产生的新生事物,是对会计管理体制进行的重大改革和完善。经过几年的推行,在提高会计信息质量、规范市场经济秩序、会计行为、加强企业内部经营管理、预算外资金管理、强化会计监督职能、防止腐败,减少国有资产流失、维护和保障所有者权益等方面,取得了显著成效,但是随着推行工作的推进,会计委派制还存在着一些问题,有待我们进一步完善,本文就此作了一些探讨,并针对会计委派制存在的问题提出了几条具体对策。
Accountant appointment system is a new thing brought about by the reform and opening up and the socialist market economy and a major reform and improvement of the accounting management system. After several years’ implementation, it is necessary to improve the quality of accounting information, standardize the market economy order and accounting behavior, strengthen internal management and extra-budgetary fund management, strengthen accounting supervision function, prevent corruption, reduce the loss of state-owned assets, safeguard and protect the rights and interests of owners However, with the promotion of the implementation work, some problems still exist in the accounting appointing system, which needs further improvement. This article makes some discussions on this issue and proposes several specific problems for the accounting appointing system Countermeasures.