试论会计委派制

On Accounting Delegation System

由于我国会计管理体制和监督制约机制还不够规范健全，造成会计信息失真问题普遍存在，它扰乱了会计工作的正常秩序，阻碍了经济发展，因此，会计委派制应运而生，它是对现行会计监督机制和会计人员管理体制的一项重大改革，也是建立社会主义市场经济和加强国家宏观经济调控的迫切需要。会计委派制有利有弊，只有提高对会计委派制的认识并加以完善，才能使会计委派制这一新生事物对经济发展发挥更大的作用。

The imperfect of accounting management system and supervision mechanism brought forwards the widely existence of accounting infor- mation failure, thus hampers the normal order of accounting work, The accounting delegation system is a reform to overcome such inferiority. The paper attempts to make in—detail analysis on such system, wishing it a more important usage.