谈会计人员委派制的利与弊

Discussing the Advantages and Disadvantages of the Allocationsystem of Accountants

会计委派制作为会计人员管理体制的一大改革 ,在会计领域中影响很大。一、会计委派制的利 :有利于提高会计人员的整体素质 ;有利于发挥会计的监督职能 ;有利于提高会计信息的真实可靠性。二、会计委派制的弊 :容易使企业信息公开化 ,泄漏企业经济秘密 ,损害企业的经济利益 ;委派会计作用的发挥受到限制 ;由于委派的短期性 ,不易调动委派会计的主观能动性。三、完善会计委派制的建议 :加强领导 ,成立专门的委派会计管理机构 ;建立和完善有关法律保障体系和各项配套制度 ;建立健全完善的委派制管理体系。

Accountant allocation system,as a great reform in the management system of accountants,has great impact on accounting fields.1.The advantages of accountant allocation system:it is good to raise the quality of accountants;to carry out accountants’supervisional duties,to raise the level of accounting informational reality and reliability.2.The disadvantages of accountant allocation system:it is easy to make public the enterprise information,to leak out enterprise economic secrets,to damage the enterprise economic benefits;the development of the function of the accountant allocation system will be retricted;because of the short time duty of the accountants sent by the system,it is not easy to activate the motivation of the allocated accountants.3.suggestions to better the accountant allocation system.to fortify leadership,to set up special management organisations of allocating accountants;to set up and improve related law protective system and viarious proper accompanying systems;to set up sound management system to govern allocation systems.