会计委派制存在的问题与建议

Problems and Suggestions of Accounting Commission System

会计委派制不符合国际惯例,缺乏法律依据,混淆了会计与审计的职能,忽略了会计的核算与管理职能,既与国家经济体制改革的目标相背离,也不符合利益相关者利益最大化的财务理念。解决会计信息失真的根本出路在于外部完善市场机制,内部健全治理结构。

The accounting commission system doesn抰 accord with international conventions and hasn抰 legal basis. It confuses the functions of accounting and verifying, neglects the functions of accounting and managing of accounting. It is contrary to the targets of state economical system reform and doesn抰 accord with financial conception. The fundamental way out for removing false accounting information lies in completing external market system,strengthening to strengthen legal system and accounting supervise system and CPA construction, completing internal administration structure, strengthening internal administration structure and internal verifying construction, realizing the change from ruling by man to ruling by law.