会计工作委派制初探

A Discussion on Appointment System in Accounting

针对我国会计信息失真严重的现状 ,分析其根源 ,指出目前会计工作管理体制的弊端 ,最突出的问题就是会计人员缺乏独立性。由此提出改革现在的会计管理体制 ,实行会计工作委派制 ,使会计人员最大限度地保持其独立性 ,从而有利于真正做到贯彻执行会计法规和制度 。

In view of the current lack of fidelity of accounting information in our country, its root cause is analysed and the drawbacks of the management system of accounting work are pointed out. Among all the problems the most prominent one is that accountants generally lack independence in their work. Thus measures to reform the system are proposed.It is suggested that appointment system be adopted to enable the accountants to have maximum independence in their work. This is beneficial to the implementation of relevant rules and regulations. And lack of fidelity of accounting information can be stopped.