构建我国“立法主导型”会计管理体制的思考

Practice and Considerations on Constructing the Law-regulating Accounting Management System in China

我国在由计划经济向市场经济转型过程中,作为现代会计制度的重要标志之一的会计委派制度,存在着与现代企业制度不相容,与《会计法》立法宗旨相悖的情况。因此,我国会计制度和会计人员管理体制改革必须从我国国情出发,根据《会计法》的立法宗旨,建立“立法主导型”会计人员管理体制新模式。

Modern accounting is the product of commodity economy.With the further reforms,some disadvantages in current accounting system are revealed gradually.In the process of shift from planned economy to market economy,the accounting accreditation system,which is as one of the reformation acts and has once been regarded as an important symbol of establishing modern accounting system,also has its big theoretic and institutional disadvantages.Therefore, the reformation of accounting system and accountant management system in China should be proceeded from China's actual conditions.And in the light of the legislative aim of Accounting Law,it should both be with Chinese characteristics and adjust to the economic development in China.