国企会计规则制定权合约安排变迁中的两个问题

Two Issues on the Change of State-Owned EnterprisesContractual Arrangement of Rights of Determining Accounting Rules

本文讨论我国国有企业会计规则制定权合约安排变迁中两个比较迫切需要解决的问题 :(1)国家审计机关在国有企业会计规则制定权合约安排中应处的位置及应有的责权利 ;(2 )企业会计主管的性质与“会计人员委派制”问题。本文的基本结论是 ,国家审计机关不具备外部审计监督应有的独立性 ,企业会计主管的性质是由企业经营者任命的 ,帮助企业经营者更好地履行诚实报告责任 ,行使好剩余会计规则制定权工作中最重要的助手职责 ,会计人员委派制在现代企业逻辑上难以成立 ,应当坚定地将国有企业会计规则制定权合约安排向现代企业会计规则制定权合约安排的一般范式推进。

This paper discusses two urgent issues on the change of state-owned enterprises contractual arrangement of rights of determining accounting rules,they are:(1)What's the position of government auditing agency in state-owned enterprises contractual arrangement of rights of determining accounting rules;(2)The nature of firms controller and the appointment of accountants.Through theoretical analysis,we come to the conclusions as following:government auditing agency lacks independence which outside auditing should have;firm's controllers are a part of management,they help management to exercise residual right of determining accounting rules,so they can't be appointed by shareholders;China should push the state-owned enterprises' contractual arrangement of rights of determining accounting rules forward to the model of the arrangement of modern enterprises.