对完善企业集团内部会计委派制的探讨

Research on Accountant Appointment System in an enterprise group

会计委派制是为了规范经营者行为,维护所有者利益,治理会计信息失真而进行的会计管理体制的创新。但会计委派制还处于初始阶段,无论在理论还是在实践上都没有达到成熟。本文在前人研究的基础上,分析了集团内部会计委派制的缺陷,并对有关对策进行了初步探讨。

It is an innovation of accounting management system that the accounting designation system has the purpose of standardizing the operator＇s behavior, safeguarding the owner＇s benefit and govening the accounting information distortion. As the accounting designation system is still in its infancy, this paper analyzed the deficit of the accounting designation system in an enterprise group and preliminary discussed the advise related.