论企业会计管理体制——兼评企业会计人员政府委派制

On the System of Accounting Regulation

会计管理，又称会计管制，是指为了规范企业会计行为而由政府或经政府授权的管理机构或行业公会等组织采取的干预、调节、管理行为以及因此而形成的会计规则。世界各国的会计管理体制因社会、政治和经济环境不同而具有不同的特点，但总体上均由法律性管制、行政性管制和社会性管制等要素构成。我国现行的会计管理体制存在着有法不依、执法不严，行政性管制“政出多门”，职能不清和社会性管理机制不完善等缺陷，从而提出了完善我国会计管理体制的改革措施。企业会计人员与企业管理当局是一种直接的委托代理关系，企业会计行为是企业行为，而不是政府行为，由政府委派企业会计人员是不恰当的。作为政府，对企业会计行为的规范，应从建立和健全企业会计管理体制入手。

Accounting regulation is interference adjustments and regulations performed by governmental organs and accounting regulations formed by them The system of accounting regulation is different to one country from another because of its social, political and economic environments and is composed of legal regulation, governmental regulation and public regulation The disadvantages in our country are analyzed and the reformation measures are proposed The system of enterprise accounting staff appointed by our government is not appropriate because enterprise accounting behaviors are a enterprise's behavior but not a governmental one Our government should found and perfect the system of accounting regulation for adjusting enterprise accounting behavior