关于会计委派制的思考

作为防治国有企业内部人控制 ,保障国有资产安全、增值 ,保证和提高国有企业会计信息真实性的重要手段 ,会计委派制在全国已广泛试点并积极推广。本文认为会计委派制从监督理论上看是缺少依据的 ,从日常监督的需要看是不必要的 ,从作用发挥上看是难以发挥预想作用的 ,因此 ,它是不成功的设计。

To prevent the control of state owned enterprises by the management and ensure the safety and increase of state owned assets as well as to guarantee the authenticity of accounting information in state owned enterprises,the system of sending representative accountants is now under intensive experiment But in the authors point of view,this system can hardly be expected to play its desired role because it is theoretically insufficient and practically unnecessary concerning routine control. [