试析会计委派制在企业的运作模式

Trial Analysis of the Operational Modes of Accountant Appointment System in the Industrial Undertakings

会计委派制是在我国国有企业资产大量流失 ,会计信息失真的背景下提出的 ,它在国有企业运作中有两种模式。从原有的会计人员管理模式到这两种模式 ,体现了会计人员受托责任及其职责演变的过程 ,也是所有者与经营者委托——代理关系发展的产物。

Accountant appointment system was put forward under the background of huge asseterosion from the SOEs and under the background of accounting information distortion.In the SOEs the accountant appointment system has two operational modes that come from the original accountant management mode to the present two modes.This system embodies accoutant’s accountability as well as its duty evolution.