会计委派制与会计人员管理体制的改革

Reform of accountant accreditation and personnel administration system

会计委派制是我国经济运行机制“转轨变型”特殊时期的产物,在加强会计监督和管理方面起到了一定的积极作用。但实践发现,实行会计委派制与建立现代企业制度不相适应。文章分析了二者不相适应的原因,提出了相关对策。对加强会计监督和促进会计管理体制改革具有一定的借鉴意义。

Accotmtant accreditation system is the product of economic shunt period, which has an active function in reinforcement of account supervision and administration. But it is found that it is against modem enterprise system. This paper analyzes the cause and put forward correspond countermeasures, which can supply some reference for reinforcement of accotmtant supervision and administration refrom.