会计管理体制改革的必要性和基本思路

The necessities and an essential train of thought on accounting system reforms

随着社会主义市场经济体制的建立 ,改革现行会计管理体制 ,消除会计信息失真现象 ,防止国有资产流失显得非常必要。采用会计委派制这一会计管理模式 ,可以更好地使会计人员履行会计核算和监督职能 。

Along with the establishment of the socialist market economy,it is of great needs that our capital market must conform to certain norms and standards in order to reform the present accounting system and extinguish the distortion of accounting information.This paper proposes a method of appcnting accountants to state-owned enterprises,which ensures that accountants thus appointed may perform their duties in a more efficient manner.And finally,the problems of state-owned properties appreciation may also be better settled.