乡镇企业实施会计委派制的制度缺陷

On the Systematic Defects of Implementing Accounting Appointment in Township Enterprises

缘于基层政府政企不分 ,乡镇企业产权不明 ,把会计委派制作为重要的制度变革应用于乡镇企业 ,既缺乏理论依据 ,也难以达到预期目标。整顿乡镇企业的会计工作秩序在于在乡镇企业实行“有限度”的会计委派制 :地方政府委派财务负责人行使财务管理监督权 ,乡镇企业会计人员仍对企业法人直接负责。

Stemmed from the mixture of goverment administration and enterprise management in local government,the property right in township enterprises is not clear. The application of accounting appointment,as an important reform in township enterprises lacks theoretical basis,and is difficult to meet the needs of its goals. To rectify the work in it lies in realizing the 'limited' accounting appointment. The local government send financial stuff in charge of the financial supervision in it and the accountants in township enterprises are still in direct charge of enterprises' legal person.