实施会计委派制的可行性研究

Simple opinion on Feasibility of Accountant - Appointing System

建立有效的市场经济体制离不开真实可靠的会计信息,而会计信息的质量在很大程度上依赖于企业内部会计人员管理体制的运转效果,因此,改革旧的会计人员管理体制已成为当今企业深化改革的矛盾与焦点之一。会计人员委派制是一种全新的会计管理模式,是解决目前会计领域出现的一些问题的有效举措,本文将阐明会计委派制的积极作用和影响;然后在此基础上分析几个关系其切实可行的核心问题,并初步探讨解决方法。

The foundation of effective market - oriented economic system needs true and reliable accounting information, while to much degree the quality of accounting information depends on the running effect of the accountant management system of the companies, so the reforming of current accountant management system is one of obstacles and aims to further step. Accountant - appointing system is a mode of accountant management system, maybe also a valid solution to some problems of accounting field. The article clarifies the positive function and influence of accountant-appointing system, then analyzes some important matters relating to the feasibility, and puts forward some proposals of it.